Board of Equalization and Arbitrators

In Morgan County, the Board of County Commissioners (BOCC) sits as the County Board of Equalization (CBOE). The mission of the CBOE is to assure just and equalized property tax assessments. The CBOE hears taxpayer’s appeals of property valuation and classification by the Assessor, 39-8-102 C.R.S.

Process of the County Board of Equalization

Using mass appraisal techniques, the Assessor values all properties in the County to the current level of value. That is, all properties are appraised to market value on the appraisal date with appropriate consideration of cost, market and income approaches to value. If you have filed an appeal to valuations by the Morgan County Assessor in a timely fashion and are dissatisfied with the Assessor’s final determination of value, then you may file an appeal to have that determination reviewed by the CBOE.


Bob Pennington
Michael Schreiner
Robert Pennington
Shelly Berhost
Tom Stasenka

How to File an Appeal

  • CBOE Appeal instructions are also listed on your Notice of Determination from the Assessor:
  • Your appeal MUST be postmarked or delivered in person on or before: July 15 for Real Property and July 20 for Personal Property.
  • Please include your requested value in terms of a specific dollar amount, as well as any supporting documents or exhibits you wish to present.
  • Submit appeal to CBOE by mail to Morgan County Commissioners, PO Box 596, Fort Morgan, CO 80701.
  • A hearing will be scheduled on a specific day and time starting in late July.