We successfully disputed the tax valuation on a property in Summit County a few years back. Went to a hearing in front of the county board. The Assessor had his ducks in a row. The board gave us a a "token" adjustment (30K) on value. We did present some evidence that the comps weren't necessarily comparable. After it was all over, the assessor pulled us aside and explained that with the TABOR laws in Colorado, it didn't really matter. He said if the county increased the valuations to the point they would collect excess of TABOR allowances, they would have to drop the mil levy rates so they didn't collect too much tax.