County Board of Equalization

Functions of the County Board of Equalization:

Using mass appraisal techniques, the Assessor values all properties in the County to the current level of value. That is, all properties are appraised to market value on the appraisal date with appropriate consideration of the cost, market and income approaches to value. The standard for the State Board of Equalization is a median sales ratio ranging from 95% to 105% for residential property. When a property is appealed, the Assessor reviews the value on an individual basis, and adjusts the value, if appropriate.

The County Board of Equalization (CBOE) (County Commissioners) acts as an appellate body, hearing evidence from both parties and issuing a ruling based on the preponderance of the evidence. Statutory Responsibilities and Duties for the CBOE, 39-8-102 C.R.S.

Independent referees are appointed, by the CBOE, to conduct hearings, make findings and submit recommendations for final action to the CBOE, 39-8-102(2)(i) C.R.S.

CBOE Appeals:​

If you appealed timely to the Assessor, but are not satisfied with the decision, you may appeal to the County Board of Equalization (CBOE). Appeal deadline is July 15 for Real Property and July 20 for Personal Property. Please see the instructions below or you may contact the CBOE at 970-453-3402.
CBOE Appeal Form
CBOE Daily Hearing Docket

  • Your appeal MUST be postmarked or delivered in person on or before: July 15 for Real Property and July 20 for Personal Property. Please include your requested value in terms of a specific dollar amount, as well as any supporting documents or exhibits you wish to present.
  • Submit appeal to CBOE by mail to P.O. Box 68, Breckenridge, CO 80424 or deliver to the Summit County Courthouse at 208 E. Lincoln Ave., 3rd Floor, in Breckenridge.
  • A hearing will be scheduled, with referees appointed by the Board of County Commissioners, on a specific day and time starting the last two weeks in July.
  • Each hearing is scheduled for 15 minutes: 5 minutes for the assessor’s representative, 5 minutes for the petitioner and 5 minutes for referee questions.
  • Additional documents submitted to the CBOE on the day of hearing, may not be considered due to time constraints.

Further Property Valuation Appeals Information:

CBOE Decision letters will be mailed after decisions are rendered in August.  If you are not satisfied with the decision, you may choose only one of the following three options for further appeal within 30 days of the date the decision by the CBOE was mailed.  

  1. Board of Assessment Appeals (BAA) - Appeal forms and questions about filing an appeal with the BAA must be obtained from the Board of Assessment Appeals, 1313 Sherman Street, Room 315, Denver, CO 80203, Phone:303-864-7710.
  2. District Court - Questions about filing a District Court appeal must be directed to the District Court at 501 North Park Avenue, P.O. Box 269, Breckenridge, CO 80424, Phone: 970-453-2241.
  3. Binding Arbitration - You have the right to submit your case to arbitration. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. (§ 39-8-108.5, C.R.S.)
  •  If you would like to request an appeal for binding arbitration, please contact Eva Henson at the CBOE one of the following ways: mail to PO Box 68, Breckenridge, CO 80424; phone 970-453-3402; or you may drop by the Old County Courthouse in Breckenridge, 208 East Lincoln Avenue, 3rd floor.  
  • The County Commissioners, acting as the County Board of Equalization (CBOE), appoint a list of persons who are qualified to act as arbitrators of property valuation disputes.  If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. 

Senior or Disabled Veteran Property Tax Exemption: 

The Board of County Commissioners of Summit County, Colorado will sit as the County Board of Equalization (CBOE) to hold hearings on appeals of decisions of the Summit County Assessor denying, in whole or in part, applications for Qualifying Senior or Disabled Veteran Property Tax Exemptions. To be eligible for appeal, property owners must have filed an application for tax exemption with the Assessor on or before July 15. The form for filing an appeal was included on the Notice of Denial or Notice of Granted in Part form provided by the Assessor. Appeals forms must be postmarked or hand delivered to the County Board of Equalization Office, P.O. Box 68, 208 East Lincoln Avenue (3rd Floor), Breckenridge, Colorado 80424, on or before September 15.