Legislation Details

File #: 26-375    Version: 1
Type: Resolution Status: Passed
File created: 7/10/2026 In control: Board of County Commissioners Business Meeting
On agenda: 7/28/2026 Final action: 7/28/2026
Title: Approval of Stipulated Abatement Reductions
Attachments: 1. Board Summary Report, 2. Resolution
To: Board of County Commissioners

Through: John Christofferson, Acting County Attorney, County Attorney's Office

Prepared By:
prepared
Karen Thompsen, Sr. Paralegal, County Attorney's Office
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Subject:
title
Approval of Stipulated Abatement Reductions
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Purpose and Request:
recommended action
The purpose of this request is for the adoption of a resolution approving the following abatements/refunds as recommended by the Assessor's Office and expressly agreed to by the taxpayer, along with the taxpayer's express waiver of their right to a hearing before the Board's appointed referee.
Petitioner: PS Mountain West LLC
Parcel No.: 1975-20-2-41-001 Tax Year 2025
Original Value: $9,037,000 Corrected Value: $8,150,000


Petitioner: PS Mountain West LLC
Parcel No.: 1975-19-3-47-001 Tax Year 2025
Original Value: $7,102,000 Corrected Value: $6,330,500

Petitioner: PS Mountain West LLC
Parcel No.: 2073-32-3-13-007 Tax Year 2025
Original Value: $18,556,000 Corrected Value: $15,254,200

Petitioner: PS Mountain West Two LLC
Parcel No.: 2075-25-1-18-001 Tax Year 2025
Original Value: $10,715,000 Corrected Value: $10,385,000

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Alignment with Strategic Plan: Good Governance - Deliver mandated and essential services with excellence.

Background and Discussion: Though C.R.S. ? 39-1-113(1) provides that the Board cannot enter a decision on an abatement petition unless a hearing is had thereon except in the case of a petition for abatement or refund in the amount of ten thousand dollars or less that is settled by written mutual agreement between the taxpayer and Assessor's Office, this petitioner has executed an express waiver of their right to a hearing and stipulated to the Assessor's recommended abatement/refund approval. Accordingly, the Board may enter its decision approving this stipulated abatement/refund. In situations where an abatement refund exceeds ten thousand dollars, the Board's recommended approval must be...

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