Real property is considered as being permanently fixed in nature (land and improvements on the land). Improvements include all structures, buildings, fixtures, fences and water rights. Personal property is generally portable or moveable items that used for income production (i.e., business). Examples would be office furniture, business equipment, restaurant equipment and fixtures and any other item used to operate a business.
All personal property is taxable unless it is specifically exempt by law. Exemptions include, but are not limited to:
Except for public utility valuation, intangible personal property (a right rather than a physical object) is also exempt from property taxation in Colorado. Examples of intangible personal property are:
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Your property taxes are based on the property value established by the Jefferson County Assessor and the total mill levies for the taxing authorities that provide public services.
The assessor establishes the value of all property for tax purposes. Taxing authorities use the assessed value to determine their mill levies. A mill is 1/10 of one cent, or $1 of revenue for each $1,000 of assessed valuation. You may obtain information about the tax levy by contacting the governing boards of the taxing entities. The actual value, determined by the assessor, is multiplied by a rate set by the legislature to arrive at an assessed value. The actual tax amount due is calculated by multiplying the assessed value by the tax mill levy for each taxing authority within the tax district.
Sample tax calculation:
Example Using a $300,000 Residence and 100 Mills Levy
If the total mill levy is 100 mills and using the residential assessment rate of 7.15% and a non-residential assessment rate of 29%, annual taxes would be:
However, taxes for like-valued properties will vary based on the specific mill levy for the tax district where the property is located.
You have the option to pay property taxes in either two equal half payments or one full payment; partial payments are not accepted. If you wish to pay the taxes in full with one payment, they are due by April 30. If you choose to make two payments, the first half is due by February 28, and the second half is due by June 15. Interest will start accruing after these due dates. In the event that these dates fall on a Friday or a weekend the due date will then be the next available business date. Call the Treasurer's office for more information at 303-271-8330.
Yes, we accept postal service postmarks showing the current year payment was mailed on the payment due date. If the due date falls on a Friday, Saturday or Sunday, the payment is due the next business day. Postmarks are not accepted for payments intended to payoff a tax lien. Call the Treasurer's office for more information at 303-271-8330.
You have several, learn more on our Payment Options page.
You are still responsible for paying your taxes, and you will be charged late fees if the taxes are not paid on time. If you do not receive a tax notice by early-February, please contact our office or visit our property tax records and payment site to obtain a duplicate bill . Call us for more information at 303-271-8330.
There could be a several reasons for not receiving a tax bill:
Call us for more information at 303-271-8330.
You are responsible for changing your mailing address with the assessor's office.
Per state statute, a 1% late fee is charged for each month the property taxes are late. Taxes sold at the tax lien sale are subject to interest charges as prescribed by statute. Call us for more information at 303-271-8330.
Taxes levied on real and personal property are a perpetual lien on the property without respect to ownership and have priority over all liens until they are paid in full. The buyer and seller must settle who is responsible for the tax liability. Generally, at the closing the title company will collect a pro rata share of the current year's taxes from the seller and credit it to the buyer. Please review your closing papers. Call us for more information at 303-271-8330.
Per state statute, a Certificate of Taxes Due is required for all property transactions. The treasurer issues this document, which provides the buyer and seller with all current taxing information, for $10. Call us for more information at 303-271-8330.
If you bought property in the last half of the year, the former owner may receive the statement. The county assessor requires time to process your recorded deed. Please contact the treasurer's office if you have not received a property tax statement by the end of January, and we will send a new one. Call us for more information at 303-271-8330.
Colorado Revised Statutes mandate that the treasurer mail the property tax statement to the owner of record; the owner’s name and address are listed on the tax roll certified by the county assessor.
The treasurer doesn’t track whether your have a mortgage company or which one you use; therefore, your mortgage company does not receive a copy of the property tax statement. Mortgage companies perform their own property tax research or contact our office for the taxes they are responsible for paying. If you think your mortgage company needs a copy of your property tax statement, send them a photocopy with your loan number. Call us for more information at 303-271-8330.
If you and your mortgage company - or if your mortgage company and a title company - submit payment, the treasurer will process the first payment received and return the subsequent payment to the paying party. The treasurer does not hold or apply additional monies. Call us for more information at 303-271-8330.
Unpaid property taxes will be sold in November, annually, in an online auction; we sell the unpaid taxes not your property. If the taxes are sold at the tax lien sale, you have three years to redeem (pay) the tax lien before it becomes eligible for the tax lien buyer to apply for a treasurer's deed to your property. Call us for more information at 303-271-8330.