A Tax authority is a quasi government entity that provides services to property owners and has a distinct boundary. A taxpayer’s total mill levy is calculated based upon where their property is located and the taxing authorities serving that location. The county, towns, schools and special districts each have a separate mill levy, which is indicated on the annual tax bill you receive from the County Treasurer.
In August of each year, the Assessor certifies the total assessed value of all properties located within the boundaries of each taxing authority. Assessed values are calculated by multiplying the actual value by 29 percent for all property except residential. The residential assessment percentage is subject to change by the Colorado Legislature each odd-numbered year. By constitutional mandate, the change in percentage maintains the present balance of the tax burden between residential and all other taxpayers. The assessment rate is currently 7.96 percent on residential property.
The certified values are used by the taxing authorities to determine their mill levies. If there is any change in the assessed value due to Board of Assessment Appeal decisions, abatements or any other reason, these values are recertified to the affected taxing authorities in early December to give them the most current figures for their calculations. Tax authorities submit their mill levies to the County Commissioners by Dec. 15. The County Commissioners review the mill levies and certify the levies to the Assessor no later than Dec. 22. The Assessor then enters the approved mill levies into the assessment records and extends the calculations to include the taxes due before sending the tax warrant to the Treasurer for collection no later than Jan. 10 of the following year.
- Certification Reports
Abstract & Certification Listings Reports from 2003-current for all taxing authorities.
Historic Mill Levies
Tax rate information by taxing entity from 1966 to present.
Historic Abstracts Of Assessment
Abstracts of Assessment from 1966 – Current, listing property classifications, tax rates and revenues for each taxing authority.
- 2016 Tax District Levies
Listing of tax districts, authorities comprising those districts and total mill levies per district.
Current Abstract of Assessment
Brochure showing the most recent distribution of assessed values and taxes for the County, as well as tax rates and revenues for all taxing authorities.
Taxing Authority Contact Information
Document listing all active taxing authorities, contact person, mailing address