Tax & Assessment Records
- Abstracts of Assessment
- Assessor Index Books
- Property Appraisal Cards
- Property Assessment Rolls
- Property Ownership Books
- Tax Levies
- Unprocessed Records
Abstracts of Assessment, 1869 to 2015
Series Number 103 (One 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.
Assessor Index Books, circa 1910 to 1987
Series 182 (64 Volumes)
The ownership of a specific parcel of land can be traced from about 1987 back to 1910 or earlier using these books. Arranged alphabetically by name of subdivision for subdivided land, or numerically by section, township, and range in the metes and bounds books. The index books list legal description of land; name of grantee; book, page, and date recorded; and sometimes the kind of deed.
Note: Ownership prior to 1910 or the earliest entry in the index book can be traced backwards to the patentee using other records such as Grantor and Grantee Indexes, Abstract of Land Entries book, and Deed Books.
Property Appraisal Cards, 1949 to 2005
Series Number 107 (238 Boxes)
Tax appraisal cards for residential and commercial property. Card may include a description of property and improvements, photograph, footprint drawing with measurements, and record of assessed value. Photographs can also include cabins, barns, and houses and commercial buildings that have since been demolished, moved, or burned down. Arranged numerically by six-digit schedule number.
Property Assessment Rolls and Tax Lists, 1866 to 1948
Series Number 100 (233 Volumes)
Assessment Rolls (1871 to 1877, 1879 to 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 to 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 some years (published by Foothills Genealogical Society).
Property Ownership Books, 1905-1954
Series Number 106 (13 Volumes)
Books showing ownership of subdivided land (Block Books) and unsubdivided land (Land Books) in specific years.
Block Books (1909 to 1919) indicate assessed value of land, assessed value of improvements, and schedule number of the owner. The schedule number begins with the first letter of the owner's last name and can be looked up in the Property Assessment Rolls and Tax Lists for the same year to determine name of owner. Block Books (1934 to 1954) indicate name of owner as well as schedule number and assessed value of land and improvements to land.
Land Books include maps of each township or section showing the boundaries of unsubdivided parcels of land. Land Books (1905 to 1909) indicate name of owner. The 1909 book indicates schedule number of the owner and assessed value of land and improvements to land.
Tax Levies, 1872 to 1970
Series Number 189 (Three 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 to 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 to 1891
- Affidavits and Proof of Publication of Delinquent Tax Lists (in Newspaper) Filed by Treasurer with Clerk and Recorder, and Newspaper Lists, 1869 to 1948
- Assessment Rolls:
- Arvada Sanitary Sewer District number 1, 1924 to 1944
- Golden Paving District number 1, 1924 to 1933
- Mountain Sidewalk District number 1, Mountain View, 1924 to 1938
- North Golden Special Sanitary District number 2, 1912 to 1922
- Paving Districts 2 to 8, Golden, 1925 to 1944
- Sanitary Sewer in Sewer District number 3, Golden, 1924 to 1943
- Sewer Assessment, Edgewater Sanitary Sewer District number 1, Edgewater, Book 2, 1916 to 1944
- Sidewalk Assessment, District number 6, Edgewater, 1926 to 1935
- South Golden Special Sanitary Sewer District number 1, 1909 to 1919
- Town of Edgewater, 1915 to 1935
- Trunkline Sewer District number 1, Golden, 1924 to 1943
- Assessor's Correspondence, 1977 to 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 to 1896
- BCC Orders: Tax Assessments/Abatements, 1910 to 1930s
- Certificates of Redemption, 1873 to 1933
- Delinquent Personal Property Tax Lists, 1873 to 1876 & 1926 to 1965
- Delinquent Tax List, 1873 to 1880
- Delinquent Tax Payment Receipt Book, 1948 to 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 to 1986
- Indexes to Tax Sale Records, Lots (town property, lists subdivision, lot number, block number, year sold, certificate number), 1870 to 1987
- List of Land with Property Description and Tax by School District, undated
- List of Real Estate Rendered for Taxation: Lands, 1892 to 1894
- Mobile Home Tax Table Book, circa 1959
- Motor Vehicle Tax Table Book, circa 1970
- Mountain View Sewer Tax Payment Record, 1916 to 1930
- North Golden Special Sanitary Sewer District No. 2 Receipt Book, 1912 to 1925
- Orders of the state Board of Equalization Sept. 1907 Meeting (Booklet), 1907
- Petitions related to Assessment/Abatement of Taxes, 1875 to 1936
- Record of Auto Tax, 1942 to 1948
- Record of Taxes Collected (Treasurer), 1867 to 1877
- South Golden Special Assessment Payment Receipt Book, 1909 to 1924
- Tax Distribution Books, 1916 to 1924
- Tax Petitions (Rejected), 1915
- Tax Receipts, 1867 to 1884
- Tax Roll Proofs, 1965 to 1967
- Tax Sale Certificates, 1936
- Tax Sale Record (Clerk's), 1870 to 1971
- Tax Sale Record (Treasurer's), 1870 to 1973
- Tax Schedule for Trailer Houses, 1955 to 1956
- Tax Tokens, undated
- Unidentified Ledger: Listings by Block and Lot w/Owner, Address, Sewer / Sidewalk Assessments, undated
- Video: Treasurer's Annual Report, 2006