Tax & Assessment Records
- Abstracts of Assessment
- Agricultural Statistics
- Property Assessment Rolls & Tax Lists
- Tax Levies
- Unprocessed Records
Abstracts of Assessment, 1869-2015
Series 103 (1 Box)
Abstracts of the yearly assessment of the county as compiled by the Jefferson County Assessor. The Assessor is responsible for the equitable distribution of the tax load through the assessed valuation of real estate, buildings thereon and personal property based on its actual value. Early abstracts list number and valuation of acres of land and improvements; town and city lots; animals; musical instruments; clocks, watches and jewelry; carriages and vehicles; and other personal property for the total valuation of the county.
Also included are valuations placed on miles of railroad, telegraph and telephone lines and other property by the Colorado Tax Commission. The “Dollar Wheel” shows how tax dollars were allocated. Later abstracts show the mill levies, valuations, and revenue for State, County, City and Town, School District, and Fire, Water and Sanitation District taxes.
Missing years 1998 to 2000.
Collection also contains a 1913 booklet entitled “Instructions to County Assessors and Syllabus of New and Amended Laws Concerned with the Administration of the General Property Tax” by the Colorado Tax Commission.
Related records see Series 189, Tax Levies.
Agricultural Statistics, 1882-1899
Series 102 (1 Volume + 1 Envelope)
In accordance with an act of the Fourth General Assembly in 1883 to collect and publish agricultural and other statistics, crop data was collected during the months of May and June each year by the County Assessor. The County's totals were then compiled and reported to the State by the County Clerk.
In the ledger book, each farmer is listed with his acreage and production of various crops, number of animals by type, and production of cheese, butter, oleomargarine, glucose, honey, and wool. Entries are chronological by year and then alphabetical by name of farmer (does not include location of land). This book was indexed by the Foothills Genealogical Society, index available in reading room.
In the report sent to the State, the County's totals of irrigated land, pasture land, acres and bushels of crops, orchard fruits, small fruits, number of animals, etc. are listed.
Also contains a draft of an 1874 report to the Secretary of the Board of Immigration on the Agricultural, Mining, and Manufacturing Advantages of Jefferson County.
Property Assessment Rolls and Tax Lists, 1866-1948
Series 100 (233 Volumes)
Assessment Rolls (1871-1877, 1879-1893) list property owner name; legal description of land; school district; assessed value of land; assessed value of improvements to land (no description of what improvements are); and assessed value of various categories of personal property.
Tax Lists (1866-1948) indicate property owner name; mailing address or post office name; legal description of land; school district; schedule number; assessed value of land; assessed value of improvements; assessed value of personal property; amounts of state, county, town and school district taxes; and total tax assessed.
Records are arranged by year, in alphabetical order by property owner’s name. 1942 to 1948 books are arranged by school district.
Indexes available for 1866-1899 (published by Foothills Genealogical Society).
Tax Levies, 1872-1970
Series 189 (3 Boxes)
Mill levy documentation for the various taxing districts in Jefferson County. The Assessor establishes the value of all property for tax purposes and taxing authorities use the assessed value to determine their mill levies. A mill levy is the number of dollars collectible for each $1,000 of assessed valuation. A mill is 1/10 of one cent, or $1 of revenue for each $1,000 of assessed valuation.
State taxes were levied by the State Board of Equalization. County taxes are set by the Board of County Commissioners. City and town taxes are set by city and town officials. Special school district levies were determined by school boards and voters of school districts while the current R-1 School tax is set by the school board. Fire, water and sanitation district taxes are set by their boards of directors.
Collection contains state and county orders of tax levy; state auditor’s report of taxes charged to the county; city and town certificates of levy; school district tax levy reports; tax levy resolutions for special districts; and other supporting documents such as budget reports, operating expenses, etc.
Related records see Series 103, Abstracts of Assessment.
Unprocessed Tax & Assessment Records, 1866-2006
Unprocessed archival collections have not been nicely refoldered, re to boxed, or labeled, may not be arranged in any discernible order, and do not have finding aids written for them. They are, however, available to researchers unless in rare instances access restrictions have been placed upon them or redaction of sensitive information is required.
Please contact Archivist for details regarding specific record series.
Information on this page may change frequently. Titles of actual records may differ slightly and date ranges may be approximate. Advance notice is required to view records.
- Abstract of Assessment for the Construction of Sidewalks, City of Golden, 1884, 1890-1891
- Affidavits and Proof of Publication of Delinquent Tax Lists (in Newspaper) Filed by Treasurer with Clerk and Recorder, and Newspaper Lists, 1869-1948
- Assessment Rolls:
- Arvada Sanitary Sewer District #1, 1924-1944
- Golden Paving District #1, 1924-1933
- Mountain Sidewalk District #1, Mountain View, 1924-1938
- North Golden Special Sanitary District #2, 1912-1922
- Paving Districts 2-8, Golden, 1925-1944
- Sanitary Sewer in Sewer District #3, Golden, 1924-1943
- Sewer Assessment, Edgewater Sanitary Sewer District #1, Edgewater, Book 2, 1916-1944
- Sidewalk Assessment, District #6, Edgewater, 1926-1935
- South Golden Special Sanitary Sewer District #1, 1909-1919
- Town of Edgewater, 1915-1935
- Trunkline Sewer District #1, Golden, 1924-1943
- Assessor's Correspondence, 1977-1989
- Assessor's Lot Record (by Subdivision and Block, Lists Lot w/name of “To Whom Assessed,” Value of Lot, and Value of Improvements), 1866-1896
- BCC Orders: Tax Assessments/Abatements, 1910-1930s
- Certificates of Redemption, 1873-1933
- Delinquent Personal Property Tax Lists, 1873-1876 & 1926-1965
- Delinquent Tax List, 1873-1880
- Delinquent Tax Payment Receipt Book, 1948-1950
- Denver Union Water Company (Petitions, Affidavits, etc. regarding refund of taxes), 1895
- Indexes to Tax Sale Records, Lands (by section, township, and range, lists description, year sold, certificate number), 1870-1986
- Indexes to Tax Sale Records, Lots (town property, lists subdivision, lot number, block number, year sold, certificate number), 1870-1987
- List of Land with Property Description and Tax by School District, undated
- List of Real Estate Rendered for Taxation: Lands, 1892-1894
- Mobile Home Tax Table Book, circa 1959
- Motor Vehicle Tax Table Book, circa 1970
- Mountain View Sewer Tax Payment Record, 1916-1930
- North Golden Special Sanitary Sewer District No. 2 Receipt Book, 1912-1925
- Orders of the state Board of Equalization Sept. 1907 Meeting (Booklet), 1907
- Petitions related to Assessment/Abatement of Taxes, 1875-1936
- Record of Auto Tax, 1942-1948
- Record of Taxes Collected (Treasurer), 1867-1877
- South Golden Special Assessment Payment Receipt Book, 1909-1924
- Tax Distribution Books, 1916-1924
- Tax Petitions (Rejected), 1915
- Tax Receipts, 1867-1884
- Tax Roll Proofs, 1965-1967
- Tax Sale Certificates, 1936
- Tax Sale Record (Clerk's), 1870-1971
- Tax Sale Record (Treasurer's), 1870-1973
- Tax Schedule for Trailer Houses, 1955-1956
- Tax Tokens, undated
- Unidentified Ledger: Listings by Block and Lot w/Owner, Address, Sewer / Sidewalk Assessments, undated
- Video: Treasurer's Annual Report, 2006