Marriage of Mathiesen
Opinion
25CA0670 Marriage of Mathiesen 01-29-2026 COLORADO COURT OF APPEALS
Court of Appeals No. 25CA0670 Weld County District Court No. 23DR30320 Honorable Jayme L. Muehlenkamp, Judge
In re the Marriage of Jessica Mathiesen, Appellee, and Michael Mathiesen, Appellant.
JUDGMENT AFFIRMED
Division III
Opinion by JUDGE MOULTRIE Dunn and Taubman*, JJ., concur
NOT PUBLISHED PURSUANT TO C.A.R. 35(e)
Announced January 29, 2026
SM Family Law, LLC, Sangeetha Mallavarapu, Boulder, Colorado, for Appellee
The Law Firm of Brian DeBauche, Brian DeBauche, Denver, Colorado, for Appellant
*Sitting by assignment of the Chief Justice under provisions of Colo. Const. art. VI, § 5(3), and § 24-51-1105, C.R.S. 2025.
¶1 Michael Mathiesen (husband) appeals the part of the property division concerning the equity in the marital home entered in connection with the dissolution of his marriage to Jessica Mathiesen (wife). We affirm.
I. Background
¶2 Husband and wife were married in June 2008 and had a child together about two years later. The parties both contributed to the marriage in different ways: Husband financially supported the family, and wife primarily took care of the home and the parties’ child.1
¶3 In 2014, the parties purchased a home for $255,000. Only husband’s name appeared on the mortgage and deed. The down payment for the home totaled $20,000, and husband’s employment was the primary source of those funds. The parties separated in 2018, and wife filed a petition for dissolution of marriage in 2023. In February 2025, the district court held a permanent orders hearing at which the parties and a joint expert witness testified. The joint expert witness was a residential real estate appraiser who
1 The parties have one shared child, but wife has another child not of the marriage.
appraised the marital home and testified that the home’s value was $590,000.
¶4 Husband disputed the appraiser’s value of the marital home and introduced into evidence tax assessments from 2018 and 2024. He requested the court to value the home as of 2018 — the year the parties separated — and asserted the value of the home was $347,354 based on the 2018 tax assessment.
¶5 After the hearing, the court entered a decree dissolving the parties’ marriage and permanent orders dividing the marital property and debts.
¶6 The court found, among other things, that • the home was marital property and was the parties’
biggest asset;
• the parties “equally contributed toward[] the acquisition of the [home]” through husband’s financial support and wife’s homemaking and caretaking;
• the taxable values of the home listed on the property tax assessments were “not at all equivalent to the value of the home”;
• the home’s value was $590,000;
• the home might have been, based on the appraiser’s findings, appraised at a higher value had it been properly maintained while solely under husband’s physical control;
• “[a]ny increase in the home’s value [was] solely due to market conditions”;
• the parties had similar financial circumstances, although husband had recently inherited a $55,000 IRA; and • it was fair and equitable to equally divide the home’s equity under the totality of the circumstances.
¶7 Husband appeals the court’s equal division of the home’s equity. For the reasons discussed below, we affirm the judgment.
II. Applicable Legal Principles
¶8 In a dissolution of marriage proceeding, the court must divide marital property as it deems just. § 14-10-113(1), C.R.S 2025. “[M]arital property” is all property acquired by either spouse after the date of marriage except property described in the four statutory exceptions set forth in section 14-10-113(2)(a)-(d). § 14-10-113(2); see In re Marriage of Blaine, 2021 CO 13, ¶ 3.
¶9 When dividing marital property, the court considers all relevant factors under section 14-10-113(1), including each spouse’s (1) contribution to the acquisition of the marital property; (2) awarded property; (3) economic circumstances; and (4) increased, decreased, or depleted separate property. § 14-10-113(1)(a)-(d); see In re Marriage of Balanson, 25 P.3d 28, 35 (Colo. 2001). “The property division must be equitable, but not necessarily equal.” In re Marriage of Wright, 2020 COA 11, ¶ 3. And “[t]he key to an equitable distribution is fairness, not mathematical precision.” In re Marriage of Gallo, 752 P.2d 47, 55 (Colo. 1988).
¶ 10 “[T]he trial court has great latitude to effect an equitable distribution based upon the facts and circumstances of each case,” so “an appellate court must not disturb a trial court’s decision regarding division of property unless there has been a clear abuse of discretion.” Balanson, 25 P.3d at 35. A court abuses its discretion when its ruling misconstrues or misapplies the law or is manifestly arbitrary, unreasonable, or unfair. In re Marriage of Evans, 2021 COA 141, ¶ 25.
III. The Court Didn’t Abuse Its Discretion When It Equally Divided the Marital Home’s Equity
¶ 11 As an initial matter, it’s undisputed that the home was acquired after the parties were married and that the funds used to purchase the home were marital funds.2 Thus, the home is marital property even though it was titled and financed in husband’s name alone. See § 14-10-113(2).
¶ 12 Husband argues that the district court erred by awarding each party an equal share of the marital home’s equity. He argues that the court didn’t adequately consider his contribution to the acquisition of the home, the length of time the parties had been separated, and the parties’ financial circumstances when the permanent orders hearing occurred. We disagree for three reasons.
¶ 13 First, the record demonstrates that the court expressly considered husband’s financial contributions to the acquisition of the home. Nevertheless, husband asserts that “he was the primary
2 Husband testified that he received about $1,000 of the $20,000
down payment from his mother. Husband doesn’t argue now, nor did he argue in the district court, that any gifted funds from his mother should be considered separate property. And husband affirmed that the moneys used to pay for the home were marital funds.
breadwinner during the marriage,” and “[w]ithout his contributions, the parties would not have been able to purchase the home in 2014.” Husband seemingly asserts that his financial contributions were more meaningful than wife’s contributions when considering the parties’ ability to buy and maintain the marital home. He presented the same argument to the district court; indeed, the court acknowledged that husband was the primary financial provider and that the parties had used husband’s income earned during the marriage for the down payment of the home. However, the court also found that husband’s financial contributions didn’t “negate” wife’s contributions to the acquisition of the home because she contributed by homemaking, caretaking, and helping with home improvement projects.
¶ 14 Section 14-10-113(1)(a) explicitly states that one factor the court should consider when dividing marital property, if relevant, is a spouse’s contribution as a homemaker. Both parties testified that wife was a homemaker and a caretaker for the parties’ child and that she assisted husband with making improvements to the home. And because marital property includes the increased equity in a home acquired after the parties’ marriage, see Rhoades v. Rhoades,
535 P.2d 1122, 1124 (Colo. 1975), the court properly considered wife’s contributions to the acquisition of the marital home in its division of the home’s equity. Thus, husband hasn’t demonstrated that the court abused its discretion when it weighed the parties’ contributions to the acquisition of the home; he merely disagrees with the outcome. And we aren’t at liberty to reweigh the evidence. See In re Marriage of Thorburn, 2022 COA 80, ¶ 49 (it is for the district court to determine the weight, probative force, and sufficiency of the evidence and any inferences and conclusions to be drawn therefrom).
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