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1. Can I pay my property taxes with a credit card?

You may only pay taxes with a credit card at our online payment website. There is a 2.5% convenience fee for using a credit card. Please contact the Treasurer's Office with any questions about tax payments.

Online Payment Website

2. How are property taxes calculated?

The following calculation is used to determine your property tax: Actual Value x Assessment Rate x Mill Levy / 1000 = Property Tax

3. How is my property value determined?

All real property in Colorado is reappraised on a 2-year cycle, in odd-numbered years.

The actual value assigned to residential properties January 1, 2013 is based on market values as of June 30, 2012, as defined by sales of residential property in the 18-month period from January 1, 2011, to June 30, 2012. Those sales indicated the market conditions in various parts of San Miguel County.

For nonresidential property, the cost, market and income approaches to value are all considered. Up to 5 years of market activity are analyzed for nonresidential properties.

All sales are trended to the end of the data collection period.

4. Who sets the assessment rate?

The "Gallagher Amendment" to the Colorado Constitution requires that a relationship be maintained, on a statewide basis, between the amount of property tax paid on residential property and the amount paid on nonresidential property. The state legislature sets the residential assessment rate once every two years to maintain that relationship. The assessment rate on nonresidential property is fixed at 29%. The residential assessment rate for 2011 and 2012 was 7.96%.

5. Who sets the mill levy?

Mill levies are set each year by taxing authorities. The authorities include school districts, the county, cities, fire, water and sanitation districts, and others. These entities provide tax-supported services and are listed on your last tax notice.

The Colorado Constitution only allows taxing authorities to raise mill levies if an increase in the mill levy is approved by voters.

6. Can I appeal my property taxes to the Assessor?

Not really. You may appeal your property's actual value or classification to the Assessor.

Because your property's value is an important figure in the property tax equation, a different value or classification can have an effect on your property taxes. However, the amount of taxation is determined by taxing authorities, not the Assessor. Questions about the level of taxation should be taken directly to the taxing authorities.