Board of Equalization

The County Board of Equalization (CBOE) in Colorado is made up of the County Commissioners. The CBOE reviews property valuations and hears appeals from property owners. 

How it works:

• The CBOE ensures that property tax assessments are fair and equal. 
• Taxpayers can appeal the Assessor's decision to the CBOE. 
• The CBOE may appoint hearing officers to make recommendations to the CBOE.

The county board of equalization shall have the authority to appoint independent referees who are experienced in property valuation to conduct hearings pursuant to subsection (1) of this section on behalf of the county board of equalization and to make findings and submit recommendations to the county board of equalization for its final action. However, no person shall be appointed as an independent referee pursuant to the provisions of this paragraph (i) in any county during any property tax year in which such person represents or has represented any taxpayer in such county in any matter relating to the protest and appeal of property valuation or to the abatement or refund of property taxes. In addition, no person appointed as an independent referee pursuant to the provisions of this paragraph (i) shall represent any taxpayer who appeared in any hearing before such independent referee in any matter subsequent to such hearing relating to the protest and appeal of property valuation or to the abatement or refund of property taxes.  - Colo. Rev. Stat. § 39-8-102

2026 County Board of Equalization (CBOE) Referee/Hearing Officer: Debbie Griffith 

 2026 Arbitrator: Lisa Roberts