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Assessor - Disabled Veteran Exemption

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1. What is the Disabled Veteran Exemption and how do I qualify for it?

The Disabled Veteran Exemption is available to applicants who sustained a service-connected disability while serving on active duty in the Armed Forces of the United States, were honorably discharged, and were rated by the United States Department of Veterans Affairs as one hundred percent “permanent and total” disabled, and have owned and occupied the home as his or her primary residence since January 1 of the year of application. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application.

2. How do I apply for the Disabled Veteran Exemption?

You can apply for the Disabled Veteran Exemption in person or by mail. Apply in person at the Assessor’s Office or mail your completed Disabled Veteran Exemption form to: Colorado Department of Military and Veterans Affairs Division of Veterans Affairs 1355 S. Colorado Blvd, Building C, Suite 113 Denver, Colorado 80222.

Surviving spouses of previously qualified veterans may also apply for exemption by completing the Disabled Veteran Spouse Form and mailing it to the above Denver address.

Disabled Veteran Exemption Form Instructions

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Assessor - Estimating Taxes

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1. How do I estimate my taxes?

The taxable value (assessed value) of your property is a percentage of its actual value. For 2022-2023, those percentages are as follows:

Type of Property		Assessment Rate
		Tax Year 2022	Tax Year 2023
Non-residential	Hotels, motels and B&Bs - 'lodging properties'	29%	27.9%
	Renewable Energy Production	26.4% (returns to 29% in 2024)	26.4%
	Agricultural Property	26.4% (returns to 29% in 2024)	26.4%
	Commercial, Vacant, Industry	29%	27.9%
	Oil & Gas	87.5%	87.5%
Residential	Multi-family housing (i.e. apartments)	6.80%	6.765%
	All other residential property	6.95%	6.765%

The State Legislature is responsible for setting these percentages.

Follow these simple steps to compute your taxes:

1. Actual Value X Assessment Rate = Assessed Value

2. Assessed Value X Mill Levy = Estimated Taxes

OR Actual Value X Assessment Rate X Mill Levy = Estimated Taxes

For Instance: The Actual Value of your improved residential property in the Town of Telluride is: $400,000. The residential assessment rate is x .0695. So, your Assessed Value is: $27,800. The Mill Levy of your Tax Area is: x .044604. So, your estimated taxes are: $1,239.99.

2. How do I find out what my Tax Area is?

You can find your tax area by searching your property on the San Miguel County Advanced Viewer or the Assessor's Property Information Online. You can also view this generalized tax areas map (PDF). 

3. How do I find out what the Mill Levy is for the location of my property?

You find your current Mill Levy by looking at right hand side of the current

Mill Levy Chart

4. By whom are the Mill Levies set and when are they set?

Mill Levies are set by special taxing districts or authorities such as school districts, recreational districts, hospital districts, fire protection and water districts. These special districts finalize their budget and set their individual levies early in December. By mid-December, the Board of County Commissioners approve these levies.

5. To whom do I pay my taxes?

Taxes are paid to the San Miguel County Treasurer. Checks can be mailed to: P. O. Box 488, Telluride, Colorado 81435, or you may pay online at San Miguel County Treasurer: Pay Online.

6. I have a question about my taxes. Who do I call?

Questions regarding your tax notice can be answered by the San Miguel County Treasurer’s Office. Their number is: 970-728-4451.

7. When do I get my tax bill?

Tax bills are sent out no later than the last business day of January of each year. For questions concerning your tax bill or payment, please call the Treasurer’s Office at 970-728-4451.

8. What’s the deadline for paying my taxes?

Full payment of taxes can be made by April 30, or half payments can be made by February 28 and June 15. For questions concerning your taxes, please call the Treasurer’s Office at 970-728-4451.

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Assessor - Personal Property Protests

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1. Who has to pay Personal Property Tax?

All persons possessing or controlling personal property with a total actual value greater than $52,000 (per owner, per county) on January 1, 2023 are required to report their personal property to the Assessor by April 17, 2023. Personal Property Declaration Schedules are mailed to every person, business, or company known to own, possess or control taxable personal property in the county during the month of January.

2. What is Taxable Personal Property?

Taxable Personal Property includes:
Short term rental residential household furnishings which are used to produce income.
All equipment, furniture, and machinery used by commercial, industrial, and natural resource operations.
Property used in an agribusiness that does not qualify as agricultural.
Personal property in storage that is subject to IRS depreciation
Leasehold improvements.

3. How and when is my personal property valued?

The value of your personal property is based on information submitted by you on your Personal Property Declaration Schedule, which is sent to you in January. You must return (file) your Personal Property Declaration Schedule by no later than April 15th of each year. The information you provide on your Personal Property Declaration Schedule includes the original cost or the item and the year the item was put in service. A depreciation schedule is used to adjust the value of the item according to type and industrial life span of the personal property. If you fail to return your Personal Property Declaration Schedule, the value of your personal property will be determined using “the best information available.”

4. Can I get a list of the Personal Property items I have submitted?

You, as the owner of the property, are the only one who can view the detailed list of any personal property reported on your Personal Property Declaration Schedule.

5. What is a Personal Property Notice of Valuation?

Your Personal Property Notice of Valuation is a document sent to you by June 15th of each year giving you the current value of your personal property based on the information you provided in your Personal Property Declaration Schedule. If you did not return or ‘file’ your Personal Property Declaration Schedule, the value stated in your Personal Property Notice of Valuation will be based upon “the best information available.”

6. What if I do not receive a Personal Property Notice of Valuation after filing my Personal Property Declaration Schedule?

If the value of your personal property as reported in your Personal Property Declaration Schedule is less than $52,000 (the Exemption Level), then a Notice of Valuation will not be sent and you will not be taxed for your personal property.

7. If I disagree with the value of my personal property, what remedies do I have to change it?

Owners of taxable personal property may challenge the County Assessor’s valuation of their property between June 15 and June 30 of the current tax year. A Personal Property Protest Form is attached to the taxpayer’s Personal Property Notice of Valuation. Taxpayers who disagree with their personal property valuations may object by U.S. Mail, by FAX, in person. If the taxpayer wishes to protest by mail, the protest must be mailed to the San Miguel County Assessor, P. O. Box 506, Telluride, Colorado, and postdated no later than June 30. If the taxpayer wishes to protest by FAX, the protest must be FAXED to 970-369-1007 by no later than 5:00 PM Mountain DST on June 30. If the taxpayer prefers to protest in person, the protest must be delivered to the offices of the County Assessor, 333 Colorado Avenue, Second Floor, Telluride, Colorado, by no later than 5:00 PM Mountain DST on June 30.

8. Where do I get a Personal Property Protest Form?

A Personal Property Protest Form is included in your Personal Property Notice of Valuation, or you can download a Personal Property Protest Form online.

9. How do I learn the results of my protest?

The Assessor must make a decision on your protest and mail you a Notice of Determination by July 10, 2023. If you are satisfied with the Assessor’s determination, the tax bill you receive the next January will be based on the value and classification reflected on the Notice of Determination.

10. If I disagree with the Assessor’s decision, how do I appeal it?

If you are not satisfied with the Assessor’s determination, or if you do not receive a Notice of Determination from the Assessor, you must file a written appeal with the County Board of Equalization (P. O. Box 1170, Telluride, Colorado 81435) on or before July 20, 2023. The County Board of Equalization will notify you by mail of the hearing date, time and place where you may present evidence to substantiate your case. Note: To preserve your appeal rights, you may be required to prove you have filed a timely appeal; therefore, we recommend all correspondence be mailed with proof of mailing.

11. What kind of ‘evidence’ do I need to present to the County Board of Equalization?

Evidence includes documentation such as the purchase price and date of purchase of the items under dispute.

12. How do I learn the results of my appeal to the County Board of Equalization?

The County Board of Equalization will conclude hearings and render decisions by the close of business on August 5th. The County Board must mail you a decision within five business days of the date of its decision. If you are satisfied with the County Board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the County Board’s decision.

13. If I disagree with the County Board of Equalization’s decision, how do I appeal it?

If you disagree with the decision of the County Board of Equalization, you may file an appeal with the State Board of Assessment Appeals or the District Court, or you may request a binding arbitration hearing. Your appeal of the County Board of Equalization must be made within 30 days of the date of the County Board’s decision.

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Assessor - Real Property Protests

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1. How and when is my property valued?

For tax years 2023 and 2024, Colorado County Assessors are required by law to reappraise all real property to reflect a June 30, 2022 level of value. That level of value represents a ‘snapshot’ of property values during an 18 month period from January 1, 2021, through June 30, 2022.

2. How do I find out the value and classification of my property?

By May 1, the County Assessor will mail a Notice of Valuation to all property owners. In intervening years (even-numbered years, i.e. 2022, 2024, etc.), that valuation appears on the Tax Bill sent to you by the Treasurer's Office.

3. What is a Notice of Valuation?

Your Notice of Valuation is a document you receive in May of every odd year (2021, 2023, 2025, etc) giving you the current value and classification of your real property as determined during the Valuation Period. The Notice of Valuation also indicates the valuation and classification of your property during the last valuation period.

4. What is the current Valuation Period?

The current Valuation Period is January 1, 2021 through June 30, 2022.

5. If I disagree with the value or classification of my real property, what remedies do I have to change it?

From May 1 through June 8, owners of real property may protest the value or the classification established by the Assessor. This protest period provides an opportunity for taxpayers to inform the Assessor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.

6. Protests by Mail or by Fax

If you choose to mail a written protest, you may complete the protest form, and mail it to the Assessor at PO Box 506, Telluride, CO, 81435 or FAX it to 970-369-1007. To preserve your right to protest, your mailed real property protest must be postmarked no later than June 8. Faxes must be delivered by 5:00 PM Mountain DST, June 8, and must be verified as received.

Protest Form

7. Protests in Person

If you choose to present oral or written objections to the Assessor in person, you may elect to complete a protest form and deliver it to the Assessor at 333 W Colorado Ave, 2nd Floor, Telluride, CO. For your convenience, you may make an appointment to speak to an appraiser; however, please call ahead for an appointment at 970-728-3174. To preserve your right to protest, you must appear in the County Assessor’s Office on or before June 8. Please note - after June 8, your right to protest is lost.

8. How do I learn the results of my protest?

The Assessor must make a decision on your protest and mail you a Notice of Determination by the last regular working day in June. If you are satisfied with the Assessor’s determination, the tax bill you receive the next January will be based on the value and classification reflected on the Notice of Determination.

9. If I disagree with the Assessor’s decision, how do I appeal it?

If you are not satisfied with the Assessor’s determination, or if you do not receive a Notice of Determination from the Assessor, you must file a written appeal with the County Board of Equalization (P. O. Box 1170, Telluride, Colorado 81435) on or before July 15. The County Board of Equalization will notify you by mail of the hearing date, time and place where you may present evidence to substantiate your case. Note: To preserve your appeal rights, you may be required to prove you have filed a timely appeal; therefore, we recommend all correspondence be mailed with proof of mailing.

10. What kind of ‘evidence’ do I need to present to the County Board of Equalization?

Evidence includes documentation such as the sales prices of properties similar to yours that sold during the Valuation Period; or between January 1, 2021 and June 30, 2022.

11. How do I learn the results of my appeal to the County Board of Equalization?

The County Board of Equalization will conclude hearings and render decisions by the close of business on August 5th. The County Board must mail you a decision within five business days of the date of its decision. If you are satisfied with the County Board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the County Board’s decision.

12. If I disagree with the County Board of Equalization’s decision, how do I appeal it?

If you disagree with the decision of the County Board of Equalization, you may file an appeal with the State Board of Assessment Appeals or the District Court, or you may request a binding arbitration hearing. Your appeal of the County Board of Equalization must be made within 30 days of the date of the County Board’s decision.

13. What if I forget to protest my valuation and I remember a year or so later; is there anything I can do?

If for some reason you did not protest your valuation by the deadlines detailed above, and you want to contest the valuation of your property, you may be eligible to file an abatement petition.

Abatement petitions may be filed within two years of the date the taxes were levied (January 1st of each year), provided that:

1. The property valuation was not appealed previously for that specific tax year and an Assessor’s Notice of Determination issued; or
2. If it was appealed, the abatement petition is not based on overvaluation by the Assessor’s Office; and
3. The person filing for abatement was the owner of record during that year.

Note: The abatement process is independent of all other forms of appeal and is reviewed on the merits of information provided with the filing of the abatement petition. The taxpayer is to attach any supporting documentation to the abatement petition

14. What is the deadline for an Abatement Petition?

Abatements must be filed within two years after January 1 of the year following the year in which the taxes were levied. For example, a taxpayer has until the first working day in January of 2025 to file an abatement petition for tax year 2022.

15. Where do I get an Abatement Petition?

The taxpayer may download a one year or a two year abatement petition form and instructions from the State of Colorado at: Colorado Property Taxation Forms

16. How long does the Abatement process take?

By law, the abatement review process must be completed by the Assessor within six months.

17. Why does the Abatement process take so long?

The Assessor’s Office reviews the petition and any supporting documentation and makes a recommendation to the taxpayer.

If the Assessor’s recommendation is accepted by the taxpayer, and if the amount to be refunded is less than $10,000, then the abatement is sent to the Treasurer’s Office for the refund to be processed.

If the Assessor’s recommendation is accepted by the taxpayer and if the amount to be refunded is more than $10,000, then the abatement must be approved by the Board of County Commissioners and it must also be approved by the Colorado Property Tax Administrator.

18. What happens if the Assessor denies the Abatement Petition or if the taxpayer does not agree to the Assessor’s recommendation?

If the petition is recommended for denial by the Assessor, it is forwarded to the Board of County Commissioners. Hearings are scheduled before the BOCC to allow the taxpayer an opportunity to present information in support of the abatement petition. The BOCC schedules a hearing and sends notice of hearing with at least seven days prior notice to the taxpayer. Depending on the complexity of the issue(s), a hearing officer may substitute for the BOCC. After the hearing the BOCC will notify the taxpayer of the BOCC’s decision.

19. What kind of information needs to be submitted to a BOCC Abatement Petition Hearing by the Petitioner?

The BOCC needs sufficient information to make a reasonable decision on abatement petitions. All information submitted by the taxpayer with the abatement petition shall be transmitted by the Assessor’s Office to the BOCC.

20. What kind of information does the Assessor’s Office have to submit to a BOCC Abatement Petition?

A summary appraisal report for the subject property is expected from the Assessor’s Office to support a recommendation of denial of abatement by the Assessor.

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Assessor - Senior Citizen Exemption

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1. What is the Senior Citizen Exemption and how do I qualify for it?

The Senior Citizen Property Tax Exemption is available to applicants who are at least 65 years of age as of January 1 of the year of application, who have owned their home for at least 10 consecutive years as of January 1, of the year of application, and have occupied it as their primary residence for at least 10 consecutive years as of January 1 of the year of application. The Senior Citizen exemption is also available to surviving spouses of senior citizens who met the requirements on any January 1 after 2001. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application.

2. How do I apply for the Senior Exemption?

You can apply for the Senior Exemption in person or by mail. Apply in person at the Assessor’s Office by filling out and filing a Senior Exemption Form. You can also apply by mail. Simply print out and complete the form and return it to the Assessor’s Office at P. O. Box 506, Telluride, Colorado 81435. 

Senior Citizen Exemption Instructions

Senior Citizen Exemption Form

3. I don't qualify for exemption - what can I do to offset my taxes?

San Miguel County does allow senior citizens and disabled citizens to work a maximum of 100 hours per year for the county in order to offset what they owe in property taxes. Please call the Human Resource Department at 970-369-5471 for details. The Application for Employment can be found here, along with County Resolution 2009-34.