- Home
- Government
- Boards & Commissions
- County Board of Equalization (CBOE)
County Board of Equalization (CBOE)
Agendas & Minutes
Agendas are available prior to the meetings. Minutes are available following approval.
Most Recent Agenda (PDF) | View All Agendas
Most Recent Minutes (PDF) | View All Minutes
Most Recent Portfolio (PDF) | View All Portfolios
Responsibilities
It is our responsibility to ensure that all state-required paperwork has been submitted and to schedule hearings. Our goal is for you, the taxpayer, to have full access to the appeal system.
Purpose
If you disagree with the Assessor's Notice of Determination, you may choose to appeal that decision to the Board of Equalization.
In Gunnison County, the Board of County Commissioners (BOCC) sits as the Board of Equalization (BOE). The mission of the BOE is to assure just and equalized property tax assessments.
A taxpayer may choose to appeal the decision of the assessor's office to the BOE.
Mission
Our mission is to provide the best in customer service. If you have questions about valuation, please refer the assessor's website information page entitled, "The Assessment and Valuation Process."
Helpful Contacts
| Topic | Phone | Fax | |
|---|---|---|---|
| CBOE Administrative Officer - for administrative questions (filing petitions, scheduling hearings) | 970-641-7600 | 970-641-3061 | Email CBOE Admin |
| Gunnison County Assessor - for questions about the valuation of your property | 970-641-1085 | 970-641-7920 | Email Assessor |
| Appeal Process Information | 970-641-7600 | 970-641-3061 | Email CBOE Admin |
Appeal Process
- What Residents Need to Know
- How to File and Appeal (Most Important Step)
- Preparing Your Evidence
- Your Hearing
- After Your Hearing
- If You Are Not Satisfied with the Decision
- Key Resident Responsiblities (Quick Checklist)
In order to protest property values with the Gunnison County Board of Equalization (CBOE), you must have filed a timely protest with the Assessor’s Office prior to submitting to the CBOE. If you disagree with the Gunnison County Assessor’s 2026 determination of your property’s value, you have the right to file an appeal through the CBOE. Click the tabs to the left for a simplified guide to help you understand the process and the steps you must take to protect your right to appeal.
If you want to protest your value, you must:
✔ Fill out the back of your Notice of Determination (NOD), which was mailed to you
✔ State your opinion of value in a specific dollar amount
✔ Sign and date the form
✔ Submit it by September 15, 2026 (no late submissions allowed)
You may return the NOD:
In person, by mail, or by email
Mail: County Board of Equalization
200 E. Virginia Ave., Gunnison, CO 81230
Phone: 970-641-7600
Email: cboe@gunnisoncounty.org
If an agent files for you, you must include a letter signed by the owner giving them permission to appeal on your behalf.
Your appeal is not valid unless it is submitted or postmarked by September 15th. No exceptions.
As the Petitioner, you must provide evidence supporting the value you believe is correct.
What to know:
• Evidence may be submitted with your NOD or separately by mail, email, or in person.
• The CBOE does not automatically receive anything you submitted in earlier Assessor appeals.
• By law, only market data from January 1, 2023 – June 30, 2024 can be considered for a 2026 appeal. However, it can go as far back as 60-months prior to June 30, 2024 depending on the volume of sales.
• If you bring new evidence to your hearing, you must bring three copies (for the Clerk, Hearing Officer, and Assessor).
All evidence becomes public record unless you request redaction of personal information such as email and phone number.
Hearings will be scheduled between September 15 and November 1, 2026 and last 15 minutes.
Once scheduled, hearing dates and times cannot be changed.
You may:
• Attend in person
• Attend via Zoom
• Choose not to attend (your submitted materials will still be reviewed)
• Choose a representative or agent to attend on your behalf (letter required)
Before the hearing:
• You will receive a Hearing Notice by email (if provided) and by mail.
• A link included in the notice will contain all materials submitted by you and the Assessor.
• The Assessor’s presentation will be available at the link two business days before your hearing.
At the hearing:
• The Hearing Officer will swear in participants.
• The Assessor presents for up to 5 minutes.
• You present for up to 5 minutes.
• Up to 5 minutes are allowed for questions and rebuttal.
The Hearing Officer will send recommendations to the CBOE, which will issue a final decision. This recommendation will also be available at same link provided in hearing notice.
You will receive the decision within five business days by email (if provided) and by mail.
You may further appeal—within 30 days—through one of the following:
A. State Board of Assessment Appeals (BAA)
1313 Sherman St., Room 315, Denver, CO 80203
(303) 864-7710 | baa@state.co.us
https://cdola.colorado.gov/assessment-appeals
B. District Court (Gunnison County)
200 E. Virginia Ave., Gunnison, CO 81230
(970) 642-8300
C. Arbitration
Notify the CBOE within 30 days if you wish to pursue binding arbitration. If you submit to arbitration, the decision reached is final.
✔ Submit your NOD appeal by September 15, 2026
✔ Provide your own evidence (Assessor materials from earlier stages do not transfer)
✔ Use only allowed market data (Jan 2023–June 2024)
✔ Bring 3 copies of any new evidence to your hearing
✔ Keep your hearing date—it cannot be rescheduled
✔ Watch for your decision (email + mail)
✔ File further appeals within 30 days, if desired