HomeMy WebLinkAbout20182857.tiff950 S. CHERRY STREET, SUITE 320 DENVER, CO 80246
PH: 303-757-8865 FAX: 303-757-7691
November 29, 2018
Weld County Board of Equalization
1150 O Street
P.O. Box 758
Greeley, CO 80632
Dear Commissioners,
Please find enclosed the information required by Colorado Revised Statute 39-8-107 (5)(a)(I) for
the Petition filed to the Colorado Board of Assessment Appeals by Goldstein Law Firm, LLC on
August 31, 2018.
The BAA Docket Number for this Petition is 74334.
Please contact us with any questions.
Sincerely,
k11 -1•1 N.
Nina Langston
Assistant to Barry J. Goldstein, Esq.
& Kendra L. Goldstein, Esq.
Comrnonico..-tons
l'ail0/1 -
cc: CXS'Rccw((a,D/sm/Ca)
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Store Operations - Historical Expense Summary
08/01/2016 - 08/31/2016
Store: 007417 - 1480 MAIN ST WINDSOR CO
Figures in USD Actuals
FY2016 FY2015
Direct Expenses:
Restroom Cleaning ZZ7000
Uniforms ZZ7060
Supplies ZZ6000
Store Care Expense ZZ6125
Plumbing / Electrical ZZ7160
Heating, A/C, Refrigeration ZZ7180
Exterminating ZZ7270
Accrued Maintenance Z27275
DTR Maintenance Accrual ZZ7278
Misc Maint / Repair ZZ7280
Repairs / Maintenance ZZ6050
Light and Power Z27300
Fuel ZZ7320
Water ZZ7340
Utilities ZZ6100
One Hour Photo Z27020
Bags/Office Supplies ZZ7040
Rx Supplies ZZ7080
Price Marking Supplies ZZ7100
Misc Warehouse ZZ7120
Floor Cleaning ZZ7260
Telephone ZZ7360
Trash Removal 2Z7380
Security Services ZZ7400
Guards / Patrol Service ZZ7420
Credit Card Adjustments ZZ7435
Cash Expense ZZ7460
Display Hardware ZZ7480
Credit Card Charges ZZ7490
Freight UPS ZZ7495
Third Party Charges ZZ7520
Third Party Collections ZZ7540
NSF Check Collection ZZ7560
NSF Check Charge ZZ7570
Cash Handling ZZ7580
Misc Expense ZZ7620
Supervision ZZ7780
Other Direct Expenses ZZ6150
Direct ZZ5250
Indirect Expenses:
Store IT Distribution Z27279
Licenses ZZ7700
Insurance Medical ZZ7720
Insurance Casualty ZZ7740
Equipment Depreciation ZZ7760
Other Indirect Expense ZZ7800
588.63
552.07
1,140.70
6,511.25
862.17
8,069.69
282.00
0.00
0.00
15,398.50
31,123.61
28,112.22
3,612.24
5,147.75
36,872.21
7,330.82
3,999.58
11,385.13
2,417.96
3,820.67
1,053.01
2,791.95
4,697.27
2,502.57
0.00
(61.15)
1,433.82
5,337.34
66,088.89
2,521.44
1,647.63
(232.03)
0.00
433.22
962.53
3,381.88
25,560.48
147,073.01
216,209.53
0.00
45,967.97
1,866.87
65,905.51
23,229.33
37,967.95
0.00
603.77
586.02
1,189.79
0.00
2,368.63
7,461.79
1,678.68
5,392.39
13.50
16,167.40
33,082.39
32,490.89
3,296.84
3,712.36
39,500.09
10, 673.41
4,654.43
14,634.16
2,179.90
2,868.82
4,605.81
3,003.07
5,150.26
2,520.14
0.00
28.23
1,331.71
1,428.66
61,523.53
1,755.71
0.00
(51.18)
0.00
556.88
305.06
1.68
24,952.04
142,122.32
215,894.59
0.00
62,848.56
985.97
63,215.73
50,401.62
43,453.85
0.00
Taxes Z27940
Warehouse Standby ZZ7970
Advertising/Sign Package ZZ7980
Central Pharmacy ZZ7990
Indirect Store Charges ZZ6200
Total Expenses
and
FBI -GL -117
Created: 10/29/2018 11:27:10
4,435.89 4,077.08
40,653.30 40,709.73
34,117.70 26,492.24
12,151.35 0.00
266,295.87 292,184.78
482,505.40 508,079.37
0.00 0.00
Store Operations - Historical Expense Summary
08/01/2016 - 08/31/2016
Store: 007417 - 1480 MAIN ST WINDSOR CO
FY2016 FY2015
Direct Expenses:
Plumbing / Electrical ZZ7160
Heating, A/C, Refrigeration ZZ7180
Exterminating ZZ7270
Accrued Maintenance ZZ7275
DTR Maintenance Accrual ZZ7278
Misc Maint / Repair ZZ7280
Repairs / Maintenance ZZ6050
Light and Power 227300
Fuel ZZ7320
Water ZZ7340
Utilities ZZ6100
Trash Removal Z27380
Security Services ZZ7400
Insurance
Fixed Rent Payment (Mlsc and Prepaid) ZZ6250
Building Tax ZZ6315
$ 862.17 $ 2,368.63
$ 8,069.69 $ 7,461.79
$ 282.00 $ 1,678.68
$ $ 5,392.39
$ $ 13.50
$ 15,398.50 $ 16,167.40
$ 31,123.61 $ 33,082.39
$ 28,112.22 $ 32,490.89
$ 3,612.24 $ 3,296,84
$ 5,147.75 $ 3,712.36
$ 36,872.21 $ 39,500.09
$ 4,697.27 $ 5,150.26
$ 2,502.57 $ 2,520.14
Self -insured Self -insured
$ 353,000.04 $ 353,000.04
$ 57,864.00 $ 61,394.00
Chloe Rempel
From:
Sent:
To:
Subject:
Attachments:
Admin <admin@sterlingpts.com>
Friday, August 31, 2018 3:53 PM
Chloe Rempel
BAA Petitions Filed 8.31.2018
2018 BAA Packet_1480 Main Street_WAL.pdf; 2018 BAA Packet_3635 23rd
Ave_R7455298 NBH.pdf
4,4110nr. 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.
Good afternoon Chloe,
Please see attached our appeals filed to the BAA today.
The petitions are for Schedule numbers:
*R2569303
R7455298
Please let us know if you have any questions.
Thanks,
liliana Perez I Au— ve Assisi -a = jai: admin@sterlingpts.com
Off,ce: 303 /57-8865 Ext. 106 I Fax: 303-757-7691
PROPFRTt TAX FE IAtl T ;N
950 S. Cherry Street, Suite 320
Denver, CO 80246
www.sterlingpts.com
asAirnyniccxtions
Gl/10/18'
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2018-2857
CASO 100
PETITION TO STATE BOARD OF ASSESSMENT APPEALS
1313 Sherman Street, Room 315 Phone: 303-864-7710
Denver, Colorado 80203 Fax: 303-864-7719
SUBMITTED TO BAA ONLINE: 8/31/2018
Date: 08/28/2018
Property Owner: MCR Farnsworth, LLC c/o Walgreen Co.
Subject Property: 1480 Main Street
Schedule Number(s): R2569303
Appeals the decision of the Weld County Board of Equalization
This appeal is: Valuation/Protest Appeal
The subject property is currently classified as: Commercial
Actual Value assigned to the subject property$2,322,747 Petitioner's estimate of value: $2,135,904
For Office Use Only
74334ND
Docket No.
Fee Y
Check/Credit Card #/
Payment Trans #:
Dated: 08/02/2018
Tax Year(s): 2018
Estimated time for Petitioner to present the appeal: 4 hours.
Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator.
Appearance:
Petitioner will be represented by an attorney Attorney would like to appear in person
If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows. A closely held
entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $15,000, exclusive of costs, interest or
statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be
represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three
owners and that the tax amount at issue does not exceed $15,000. A trust filing a petition may be represented by a trustee, an attorney or
an agent.
Filling Fee:
$101.25
Petitioner will be represented by an agent or by an attorney.
In the space below, please explain why you disagree with the value assigned to the subject property
See uploaded information
Documents attached to this petition:
Additional Documentation
Additional Optional Information Related to your Appeal
Certificate of Service
I certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments
were mailed, faxed or hand delivered to the County Board of Equalization, the Board of County Commisioners or the State
Property Tax Administrator who made the decision relating to this appeal and to all co -owners or parties directly interested in
the subject property on the date I submitted the Petition to the State Board of Assesment Appeals.
ATTESTATION
I understand that in accordance with Sections 18-8-503 and 18-8-501(2)(a)(I), C.R.S., false statements made herein are
punishable by law. I state under penalty of perjury in the second degree, as defined in Section 18-8-503, C.R.S. that:
I am the owner of the property that is the subject of this appeal, or I am the authorized agent or attorney for the
owner of the property that is the subject of this appeal; and
The information in this Petition to the State Board of Assessment Appeals (including all attachments) is true and
correct to the best of my knowledge and belief.
I understand that, upon acceptance by the Board of Assessment Appeals, I will need to pay the required filing fee associated
with this Petition, if any.
I understand that no further changes can be made to the Petition or attachments, unless corrections are required by the
Board of Assessment Appeals.
I understand my obligation to mail, fax or hand deliver a true and correct copy of the Petition (including all attachments) to
the County Board of Equalization, the Board of County Commissioners or the State Property Tax Administration who made
the decision relating to this appeal and to all co -owners or parties directly interested in the subject property. I will mail, fax
or hand deliver the Petition (including all attachments) on the date I submit the Petition to the Board of Assessment Appeals.
Petitioner's mailing address is required even if Petitioner is represented by an agent or attorney.
Filed Online with Certification Filed Online with Certification
Signature of Attorney Signature of Petitioner
Goldstein Law Firm, LIc MCR Farnsworth, LLC c/o Walgreen Co.
Company Name Property Owner
Goldstein Law Firm, LIc - Kendra L. GoldsteinAnna Petts
Printed Name Printed Name
950 S. Cherry Street, Suite #320 300 Wilmot Rd MS#3301
Mailing Address Mailing Address
Denver, CO 80246 Deerfield, IL 60015-5121
City, State, Zip Code City, State, Zp Code
Telephone: 303-757-8865 Telephone: 847-527-4418
Daytime number
Email: kendra@goldsteinlf.com Email:
It is the Petitioner's responsibility to notify the BAA of
any change of address.
Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to
completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.gov/baa or may
be requested by phone at 303-864-7710.
PROPERTY TAX SPECIALl5TS I\:
May 30, 2018
Mr. Christopher Woodruff
Weld County Assessor
1400 N. 17th Avenue
Greeley, CO 80631
Re: 1480 Main Street (Schedule No. R2569303) (the "Property")
Dear Assessor:
950 S. Cherry Street
Suite 320
Denver, CC 80246
303.757.8865
fax 303.7577691
www.sterlingpts,com
The undersigned, Sterling Property Tax Specialists, Inc., represents the owner of the Property for
the purpose of protesting the 2018 Valuation. A copy of the Letter of Authorization is attached
hereto and made an integral part hereof. Only the parcel referenced hereinabove is protested
hereunder.
The Property is a 14,488 sq, ft. freestanding Walgreens Drug Store built in 2003. For calendar
year 2018, the Assessor has valued the subject Property at $2,379,556, or $164.24 per sq. ft.
Petitioner contends that the subject Property has limited desirability in the marketplace due to
its unique design and size. The subject Property has built-in obsolescence because it was built
and designed to meet the needs of a specific single user, rather than the needs of a variety of
users. This also limits the Property's market potential.
Furthermore, the typical retail property utilizes street level window exposure for marketing of
merchandise. However, the windows in the subject Property are three to four feet above street
level, again contributing to limited desirability in the marketplace due to this inflexibility to
other users as a conversation retail property.
Most generic multi -tenant retail spaces in the 10,000 sq. ft. to 20,000 sq. ft. range have a larger
number of potential tenants. This is not true for the subject, due to the unique design and size
specification for this particular single user. The 14,488 sq. ft. size does not fit the needs of other
single tenant users in the marketplace, as the space is either too large or too small, which limits
its market potential.
The general layout of the Property also presents complications for any potential typical retail
user. Set within the center of a 1.25 -acre land parcel, the parking layout is designed to
accommodate only a single tenant, with only one ideal entrance to the building. A property of
this size is too large for the typical single -tenant retailer. The space would better accommodate
1480 Main St.
Page 2
two to four smaller users. This parking layout, as well as the single entrance, creates an
inflexible design for a multi -tenant use. Additionally, there is only one loading area. In order for
the Property to be marketable to the typical retail user, substantial renovations would have to
be implemented at an uneconomical cost.
Because of these particularities with respect to the design, layout, and function of the Property's
improvements, the marketability of the subject Property is severely limited, as addressed
hereinabove. In light of this, Petitioner contends that no change in value was warranted, and
the value previously assigned for calendar years 2015 and 2016 for the subject Property should
remain in place for calendar year 2018.
Based upon the foregoing, Petitioner hereby requests the Board adjust the value of the Property
for calendar year 2018 to $2,135,904.
All information contained herein should be considered confidential and not available to any
third parties.
Sincerely,
STERLING PROPERTY TA'k SPECIALIS :,INC.
By:
Kendra L. Goldstein, Vice President
LETTER OF AUTHORIZATION
December 1, 2016
Sterling Property Tax Specialists, Inc.
950 South Cherry Street, Suite 320
Denver, Colorado 80246
RE: 2017 and 2018 Property Tax Assessment Matters
Gentlemen:
The undersigned, as owner, or Lessee entitled to protest the valuation of the Property
under our lease, located in Weld County, Colorado, at See Attached, and more
particularly described on Assessor's Notice of Valuation, Schedule No(s). See Attached
hereby authorizes Sterling Property Tax Specialists, Inc. and Goldstein Law Firm, LLC,
to act as agent on my behalf regarding all 2017 and 2018 property tax assessment matters,
and obtain any and all documents relating thereto and file any protests necessary. This
Authorization shall be effective as of the date set forth above.
WALGREEN COMPANY
�/
r r . /
Anna Pclii Manager, Real Estate Tax Appeal
Telephone: 847-527-4418
Walereen Company
Weld County
2017 / 2018
1641 73rd Ave 83919605
3700 35th .Avenue R_6S?3C4
3700 W lOth Street R2941404
5962 Firestone Blvd R384670;.
2600 i l th Ave R4696707
1480 Main Street R2569303
490 Erie Parkway R5341708
NEC of Mountain View & Hwy 7 88946729
f
Uf
NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 6/27/2018
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00AM - 5:00PM
ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL DESCRIPTIONI PHYSICAL LOCATION
R2569303
2018
0437
WIN WAG L1 WINDSOR ASSEMBLY OF GOO
1480 MAIN ST
WINDSOR . CO
PROPERTY OWNER
MCR FARNSWORTH LLC
CIO REAL STATE PROPERTY TAX
PO BOX 1159
DEERFIELD, IL 60015-6002
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
COMMERCIAL
2,379,556
2.379,556
TOTAL
2,379,556
2,379,556
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:
CM05 - The law requires that data from Jan 2015 to June 2016 be used to establish current values.
We have considered all three approaches to value and we have denied your appeal based upon this
data.
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).
STERLING PROPERTY TAX SPECIALISTS INC
950 S CHERRY ST SUITE 320
DENVER, CO 80246
itani
JUN 3 02013
By
15 -OPT -AR
PR 207-08/13
R2569303
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 30u' through August 3t'' 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.usjapvsl/cboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or beforawklulyir40 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 District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola_colorado.gov/baa telephone number.
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, a 39-1-120(3), G.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2016? (Your opinion of value in terms of a
specific dollar am nt is required for real property pursuant to 4 39-8-106(1.5). C.R.S,)
$ o7/ /3S, 9®L
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and arty supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc )
I, the undersi
and o
owner or
chmen$s he
Signature /
ATTESTATION
of the property identified above, affirm that the statements contained herein
t complete.
Telephone Number Date
kid 5�t r •-1 Os • c a ►�
Email Address
'Attach letter of authorization signed by property owner
15-DPT-AR
PR 207.08113
82569303
August 2. 2018
M @ N O W M
AUG 1 0 2018
0
Agent (if applicable) Petitoner
STERLING PROPERTY TAX SPECIALISTS INC
950 S CHERRY ST SUITE 320
DENVER, CO 80246
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.co.weld.co.us
1150 O STREET
P O. BOX 758
GREELEY CO 80632
MCR FARNSWORTH LLC
CIO REAL STATE PROPERTY TAX
PO BOX 1159
DEERFIELD. IL 60015-6002
RE: THE BOARD OF EQUALIZATION 2018, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket #: 2018-2249 Appeal #: 2008217937 Hearing Date: 8/2/2018 8:30 AM
Dear Petitioner
On the day indicated above, the Board of Courty Commissioners of Weld County Colorado
convened and acting as the Board of Equalization pursuant to C.R.S. Section 39-8-101 et seq , considered
petition for appeal of the Weld County Assessor's valuation of your property described above, for the year
2018.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R2569303 Adjust - Denied in Part
$2.379,556 $2,322,747
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 (31
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 Section 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, 2016, MUST comply with the
following provisions of C.R.S. Section 39-8-107(5):
(5)(a)(I) On and after August 10, 2011. 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 section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 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
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. Section 39-8-108(1), the rules of Colorado appellate
review and C.R.S. Section 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 Section 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.
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 questions concerning the above information, please call me at (970) 400-4226.
Very truly yours.
Esther E. Gesick. Clerk to the Board
Weld County Board of County Commissioners
and Board of Equalization
Cc: Christopher Woodruff, Weld County Assessor
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