Legislation Details

File #: 26-404    Version: 1
Type: Resolution Status: Agenda Ready
File created: 7/28/2026 In control: Board of County Commissioners Business Meeting
On agenda: 8/4/2026 Final action:
Title: 2026 Board of Equalization Value Corrections
Attachments: 1. Board Summary Report, 2. Draft motion, 3. Resolution
To: Board of County Commissioners

Through: PK Kaiser, Assessor

Prepared By:
prepared
Ben Swartzendruber, Sr. Assistant County Attorney
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presenter
Presenter: Ben Swartzendruber, Sr. Assistant County Attorney
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Subject:
title
2026 Board of Equalization Value Corrections
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Purpose and Request:
recommended action
The purpose of this request is for the Commissioners to consider the County Assessor's request that the valuation and/or classification of the parcels identified below be corrected for tax year 2026.
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Alignment with Strategic Plan: Good Governance - Operate in transparent, inclusive, and communicative manner.

Background and Discussion: Pursuant to Section 39-8-102, C.R.S., the County Board of Equalization shall correct any errors made by the Assessor, and whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment to the end that all valuations for assessment of property are just and equalized within the County. The Arapahoe County Assessor is responsible for the valuation of approximately 225,000 taxable parcels, and an occasional error is made during the valuation process. When such errors are discovered, the Assessor recommends corrections to the County Board of Equalization to be fair to the affected taxpayers and recommends the Board approve the changes to the referenced parcels identified below.

The values of the following parcels shall be corrected for the reasons noted:

* PINS 035594238 & 035594246: These two PINs constituted parcels 1 and 2 of the former Richardson Subdivision in Littleton. The Richardson Subdivision was replatted as the Powers Place Subdivision by plat recorded October 14, 2024, and the entire property combined into a single lot. The plat and combination, however, were not implemented by the Assessor's Office for tax years 2025 or 2026, requiring correction. For tax years 2025 and 2026, PIN 035594238 (the smaller northern parcel) should...

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