About the CBOE

The CBOE’s mission is to assure just and equalized property tax assessments and to ensure taxpayers have full access to the appeal system. The Pueblo County Board of County Commissioners sits as the county Board of Equalization (CBOE). Statutory time limits of the appeal period do not permit the Commissioners to attend hearings. They appoint highly qualified hearing officers to preside at the hearings and to make recommendations to the CBOE.

Notice of Valuation

By May 1st, the Assessor's Office sends out a "Notice of Valuation" to each property owner. Any property owner dissatisfied with the valuation of his property (real or personal) has through May 31st to protest the Assessor's valuation. The form for the protest is on the backside of the "Notice of Valuation" and requires reasons for the protest and a signature. No later than June 30th, the Assessor's Office will respond to this protest by sending out a "Notice of Determination", which either adjusts the valuation or upholds the valuation.


Pursuant to C.R.S. 39-8-106, if you are still dissatisfied with the Assessor's decision on your property valuation, you may appeal to the county Board of Equalization (CBOE) for further consideration. The BOE, which consists of the County Commissioners, has the authority to appoint hearing officers (independent referees) who are experienced in property valuation and who can conduct hearings, make findings and submit recommendations to the CBOE for its final action (C.R.S. 39-8-102(2)).

This Year the CBOE will hear appeals beginning on July 15th and continuing through August 5th for real property (land and buildings) and for personal property (furnishings, machinery and equipment). C.R.S. 39-8-104 and 39-8-107(2). For information regarding how to file an appeal please see Taxpayer Appeal Procedures attached under Valuation Appeal Links below.  Please note that due to the expected volume of appeals, once hearings are scheduled they cannot be rescheduled. For further information, please email [email protected]

Valuation Appeal Links

Listed below are links to information associated with the valuation appeal processes:

Important information for petitioners

BOE hearings will be held virtually, by conference call, or in person on a limited number of days in the Assessor’s Office Conference Room, 2nd Floor, 215 West 10th Street, Pueblo, Colorado 81003.

Hearings are schedule for 20 minutes. If you have multiple properties, please schedule a hearing for each property.  The Assessor’s representative and the Petitioner will each receive equal time to present their case at the hearing. The Hearing Officer will take into consideration information provided by the parties to make a recommendation.

Hearing Officers do not make decisions. They make written recommendations to the Board of Equalization. You will not be told the hearing officer’s recommendation at the hearing.

As a courtesy, the valuation report generated by the Assessor’s office supporting the Assessor’s valuation on your property shall be available to you two (2) days prior to your hearing. You can submit a written request to the Assessor’s office for the report which will be presented at hearing. Contact the Assessor’s office with questions regarding your report.

State statute allows only a short window of time in which all BOE hearings must be held and the entire BOE process must be completed. Once your hearing is scheduled, it cannot be rescheduled, changed, or postponed. We schedule during our normal business hours, Monday through Friday, 8:00 a.m. to 4:30 p.m.