HomeMy WebLinkAbout20211936.tiffChloe Rempel
From:
Sent:
To:
Subject:
Jeane Kearl <jeane.kearl@riverside.com>
Monday, July 26, 2021 4:15 PM
Chloe Rempel
RE: Appeal to the Weld County Board of Equalization
Caution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
Based on the discussion with Valerie this morning and other issues, I am taking the administrative denial. I evidently
need to have an inspector come to my house to verify the issues reducing it's value and I need the process to get the
next hearing scheduled. Let me know what I need to do now and my timeline to do it.
Jeane Kearl
R7029697
From: Chloe Rempel <crempel@weldgov.com>
Sent: Friday, July 16, 2021 11:43 AM
To: Jeane Kearl <jeane.kearl@riverside.com>
Cc: CTB-County Board of Equalization <weld-cboe@co.weld.co.us>; Valerie Grube <vgrube@weldgov.com>
Subject: Appeal to the Weld County Board of Equalization
Good afternoon,
If you are unable to attend your hearing with the Weld County Board of Equalization, you have a couple of
options at your disposal.
1. Submit written comments and requests to the Weld County Board of Equalization (CBOE), which will be
presented on your behalf.
2. Discuss your value with your assigned Appraiser.
3. Withdraw your appeal.
4. If you don't attend your CBOE hearing, your appeal will be presented them for review and decision. The
CBOE can approve your appeal in full, adjust your value, or deny your appeal.
5. If your appeal is denied or your account is adjusted to a value you still do not agree with, you can
appeal the Board of Equalization's decision within thirty (30) days of the date the denial is mailed to
you. You must select only one of the following three (3) options for appeal:
Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will
be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of
your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of
Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the
Board of Assessment Appeals and your legal brief are filed with the appellate court.
1
0OO1-I93Co
A3o ion
All appeals to the Board of Assessment Appeals filed after August 10, 2021, MUST comply with
the following provisions of C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2021, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the Board of Assessment
Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-
10-114 shall provide to the County Board of Equalization or to the Board of County Commissioners of
the County in the case of an abatement, and not to the Board of Assessment Appeals, the following
information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax
year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space
for two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed
an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the
petitioner's request, the following information:
(A) All of the underlying data used by the County in calculating the value of the subject property that is
being appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value
of the subject property.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph
(b) shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may
move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in
good faith conferred or attempted to confer with such petitioner in an effort to obtain the information
without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under
this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals
may make such orders in regard to the noncompliance as are just and reasonable under the
circumstances, including an order dismissing the action or the entry of a judgment by default against
the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling
disclosure is issued, and the accrual of interest shall resume as of the date the contested information
has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and
must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is
mailed to you.
2
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: baastate.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged
for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an
attorney or agent must pay a fee of $101.25 per appeal.
OR
Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the
District Court of the county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits or
other evidence, or call witnesses in support of your valuation. If the decision of the District Court is
further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado
appellate review and C.R.S. §24-4-106(9), govern the process.
OR
Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You
and the Board of Equalization will select an arbitrator from the official list of qualified people. If you
cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e. Weld)
will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date
the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are
entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue
subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the
property. The arbitrator also has the authority to administer oaths, and determine all questions of law
and fact presented to him. The arbitration hearing may be confidential and closed to the public if you
and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by
registered mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of
Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For
cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you
and Board of Equalization, but are paid by the parties as ordered by the arbitrator.
If you have any further questions or concerns, please do not hesitate to contact me.
Sincere regards,
Chloe A. Rempel
Deputy Clerk to the Board Supervisor
Clerk to the Board's Office
Weld County
1150 O Street
Greeley, CO 80631
Tel: (970) 400-4213
Email: crempel(a)weldoov.corn
3
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended
only for the person or entity to which it is addressed and may contain information that is privileged, confidential
or otherwise protected from disclosure. If you have received this communication in error, please immediately
notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the
taking of any action concerning the contents of this communication or any attachments by anyone other than
the named recipient is strictly prohibited.
4
Valu • tion Report
Of
Residential Improved Property
For
County Board of Equalization
KEARL DOROTHY JEAN
Petitioner
vs.
Weld County Assessor's Office
Respondent
Docket Number:
Parcel Number:
Schedule Number:
Appeal Number:
Date:
Time:
Board:
2021-1936
070 503400028
R7029697
2008230129
2021-07-27
8:30 AM
1
Prepared By
Valerie Grube
Assessor's Office Staff Appraiser
Assessor's Indicated Value
AG LAND
AG BUILDINGS
AG RESIDENTIAL
TOTAL:
$3,168
$25,965
$237,541
$266+674
1 of
Subject Photo
ale
General Description and Market Summary
Subject Site and Improvements
The subject property is located at W 9505 COUNTY ROAD 84 in WELD. The legal description of the
property is PT S2 3-7-67 LOT B REC EXEMPT RE -2047 (.52R).
The subject is a Frame Siding house constructed in 2016. It has 1,260 square feet of finished living
area above grade. There are 2 bedrooms and 2 bathrooms. It has a 1,080 square foot unfinished
basement. The Assessor has classified the structure as a Modular 1 Story home of Fair quality
construction.
The land is 36.0 acres and is valued as dry farm.
There is a 1,440 square foot barn of average utility.
The remainder of this packet addresses the valuation of the residential improvement.
An exterior inspection of the property was completed on December 14, 2016.
Market Approach Summary
The subject property has been classified as Ag Residential for assessment purposes. Residential property
value shall be determined solely by consideration of the Market Approach to Value {39-1-103(5)(a),
CRS
As required by 39-1-104(10.2), CRS, the market value is determined by utilizing data from the period of
one and one-half years immediately prior to June 3 0th, 2020. If sufficient comparable valuation data is
not available within the eighteen -month time period, the assessor shall use market data from the five
year period immediately prior to June 3 0th, 2020. When appropriate, all sales are to be time adjusted to
the appraisal date of June 30th, 2 02 0.
Although the appraisal date is June 30, 2020, the physical characteristics are reflective of the property as
of January 1, 2021.
The comparable sales in this report were selected using county records and the Multiple Listing Services.
The Weld County Assessor's Office has verified that the comparable sales are arms -length transactions
based on review of the Real Property Transfer Declaration, telephone or personal confirmation
interviews and physical inspections to confirm property characteristics at the time of sale.
DEFINITION OF MARKET VALUE: The most probable price, as of a specified date, in cash, or in terms
equivalent to cash, or in other precisely revealed terms, for which the specified property rights should
sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with
the buyer and seller each acting prudently, knowledgeably, and for self interest, and assuming that
neither is under undue duress. {The Appraisal Institute}
The market value of the property as of June 30th, 2020 is:
Assessor's Indicated Value
AG LAND
AG BUILDINGS
AG RESIDENTIAL
TOTAL:
$3,168
$2 5,965
$237,541
$266,674
3of6
Comparable 1
Comparable 2
Comparable 3
4 of
Map of Comparables
1
1
1
1
I
1
I�
1i
I
1
1
1
1
1
1
1�
1
�I
1
1
I
COMPARABLE 1
52850 COUNTY ROAD 21 ,
Ntii 11
irirrn
SUBJECT
505 W COUNTY ROAD 84 . WELCH
Severance
COMPARABLE 2
16610 COUNTY R 'A D 100 , WELD
COMPARABLE 3
47858 COUNTY ROAD 33 WELD
t
I arm
i
WELD COUNTY ASSESSORS
Sales ComparabYes Market Adjustment Grid
Sale Date
Sale Prat
TmAdj Sale Price
Parcel Number
Account Number
Steel Address
Subject
0..2112120115
$265,000
$267,782
07050: 0028
R7029697'
9505 W COUNTY ROAD
84
TOT .LIMP"SF
TOTALLAN CAS F
FJRHDANDE T
OCCUPANCY
Built-AsBuilt-As Description
Condition
Year Built
Residential SF
Baths
Basement Sq Feet
Basement F taiIs1h
Garage - .Attached
Land Nec Acre
Ag land adjust
Outbuilding
1260
1568160.000000
2201 - 00
e Fa n: y
Modul ar 1 Story
Typical
2016200000
1260.0 00000
2.00010-00
1080.000000
0.000000
0.000000
36.000000
Oulbuilding
ing
Firi.al market value
Final rvlalcei value, SF
$231, 541.E
$188.52
Comp# I
04115/2020
3753+0.00
375 1.00
045311200011
88956995
52850 COUNTY ROAD 21
2452.000000
479160.000000
B205-00
Single Family Residential on Ag
Modular 1 Story
Typical
2:019..000000
1102. 0000
1000000
1102.000000
0.000000
0.000000
11.000000
Land Value
Outbuilding
$0
$0
$0
$0
$0
$0
($3,000)
$9/196
$0
$0
$0
$0
($94,727)
($16x625)
5 Adjustment
Gross Adjustment
Net Adjustment
Adjusted Sales Price
Adjusted Sales Price / SF
(5105,54122)
33.0505%
-261501
5269,652.78
$214..031
Comp # 2
04/1912019
459500.00
459500.00
04553510 023
R2572603
16610 COUNTY ROAD 100
2936.0000GC
1965 271200000
8201 -00
n gIe F3rnily Residential on Ag
ivioduisr 1 Sbry
Typical
2016.000000
1736.0010000
1000000
0.0000►00
8.000000
0.000000
45.120000
Land Value
Outbuilding
$0
$0
$0
$0
$0
$6
($27,703)
$0
$24,095
$8
s'Q
{$13,61077)
($.21,103)
$ Adjustment
Gross °k Adjustment
Net % Adjustment
Adju sted Sales Price
Ad Al sted Sales Price / SF
($1(50.78&.40)
45.47c14%
-34.992091a
5298:711..60
�t 1.
$237.07
Comp #
09f2812018
415000.00
415000.00
0553.02200004
R1756802
47858 COUNTY ROAD 33
1728.000000
g42202.800000
2201 -00
Single Family Residential Dr Ag
Modular 1 Store
Typical
2: 16.000000
1728.000000
2.000000
00_00►0000
0.000000
0.000000
21.630000
Land Value!
Outbuilding
$0
$0
$0
$0
$0
$0
$0
($27.238)
$0
$24005
$0
$0
$0
($106,526)
$0
5 Adjustment
Gross % Adjustment
rnent
Net 'AdIuEtment
Adjusted Sales Price
Adjusted Sales Price / SF
($109,568.80)
38.'0382%
-26.4262%
3305,331.2D
$242.33
6of6
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
ACCOUNT NO.
2,0,> ;,:. ;ter ;
R7029697
PROPERTY OWNER
JUL 122021
WELD COUNTY
nn"��-"ISs'nnlcRc
TAX YEAR
2021
Date of Notice: 6/30/2021
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION
0403
KEARL DOROTHY JEAN
9505 COUNTY ROAD 84
FORT COLLINS, CO 80524-9150
PROPERTY CLASSIFICATION
AG LAND
AG BUILDINGS
AG RESIDENTIAL
TOTAL
PT S2 3-7-67 LOT B REC EXEMPT RE -2047 (
.52R)
9505 W COUNTY ROAD 84 WELD
ASSESSOR'S VALUATION ;: sie
ACTUAL VALUE PRIOR TO
REVIEW
3,168
25,965
237,541
266,674
ACTUAL .VALUE AFTER
REVIEW
3,168
25,965
237,541
266,674
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
Your property has been uniformly valued following Colorado law. Your protest of value has been
denied due to comparison of other similar properties which sold during the Jan 2019 to June 2020
time period.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
15-DPT-AR
PR 207-08/13
R7029697
2021-1936
A5O°1
County Board of Equalization Hearings will be held from
July 26th through August 5t" at 1150 O Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/appsl/cboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 10, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www.dola.colorado.gov/baa
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, ,¢ 39-1-120(3), C.R.S.
District Court
Contact the District Court in the County
where the property is located. See your
local telephone book for the address and
telephone number.
What is your estimate of the property's value as of June 30, 2020? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$ 'TM i
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any suppoiling documentation, i.e., comparable sales, rent roil, original
i tailed cost, appraisal, etc.) _ 1/4bAlt-4, f li ;s5 Nw.) Tti& Nea4rbk
IN (Awl -51d si mtvvi eitexvi (tic On nolo if MI 5 f itt p ecn frry-uf itriveL5tw oar
We I
ATTESTATI
I, the undersigned owner& agent' of the property identified above, affirm that the statements contained herein
nd jj -, atta•ments hereto are true and complete.
"fflt±: 7D01 7Jcf'211/
Telephone Number Dat
,,(g),* ittiesNaL etiveyt-ci CoAn
Email Address
'Attach letter of authorization signed by property owner.
15-DPT-AR
PR 207-08/13
R7029697
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July 12, 2021
Petitioner:
KEARL DOROTHY JEAN
9505 COUNTY ROAD 84
FORT COLLINS, CO 80524-9150
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBS ITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2021-1936, AS0109 Appeal 2008230129 Hearing 7/27/2021 8:30 AM
Account(s) Appealed:
R7029697
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 27, 2021, at or about the hour of 8:30
AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2021, and mailed to
you within five (5) business days.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If
you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request directly to the Assessor's Office by emailing assessor@weldgov.com or sending a
fax to (970) 304-6433. Upon receipt of your written request, the Assessor will notify you of the
estimated cost of providing such information. Payment must be made prior to the Assessor
providing such information, at which time the Assessor will make the data available within three (3)
working days, subject to any confidentiality requirements.
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
LPLIs./o:yf G'i.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
August 5, 2021
Petitioner:
KEARL DOROTHY JEAN
9505 COUNTY ROAD 84
FORT COLLINS, CO 80524-9150
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2021-1936 Appeal 2008230129 Hearing 8/5/2021
Dear Petitioner:
On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and
acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of
the Weld County Assessor's valuation of your property described above, for the year 2021.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R7029697 Deny - Administrative Deny
$266,674 $266,674
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals filed after August 10, 2021, MUST comply with the
following provisions of C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2021, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(l)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: baa@state.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the
District Court of the county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits
or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is
further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado
appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will select an arbitrator from the official
list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in
which the property is located (i.e. Weld) will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
BOARD OF EQUALIZATION
a/'6,Ld fG'4
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
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