Property Taxation

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The Division of Property Taxation coordinates and administers the implementation of property tax law throughout the state and operates under the leadership of the property tax administrator, who is appointed by the State Board of Equalization (state board).In promoting equalization of property valuation for property tax purposes and providing assistance to county assessors, the division is divided into several sections:

Administrative Resources

  • Prepares and publish administrative manuals, administrative procedures and instructions;
  • Conduct seminars regarding the administrative functions of the assessors' offices, and field studies;
  • Provides statewide assistance in title conveyance, mapping, abstracting valuations, certification of values to taxing entities, and feasibility studies;
  • Investigates taxpayer complaints;
  • Responsible for various studies and reports such as the residential assessment rate study and the property tax administrator's annual report to the General Assembly and state board.
  • Coordinates with agencies that have an interest in property taxation.

Our field staff work closely with assessors in all areas of property taxation.

Appraisal Standards

  • Prepares and publishes appraisal manuals, appraisal procedures and instructions and conducts seminars on all areas of appraisal;
  • Conducts field studies and provides statewide assistance in agricultural land classification, natural resources and personal property valuation in addition to assistance in the valuation of residential, commercial, and industrial properties;
  • Assist reappraisal efforts, reviews internal appraisal forms used by assessors, and investigates and responds to taxpayer complaints.

Exemptions

  • Responsible for determining qualification for exemption from property taxation for properties that are owned and used for religious, charitable, and private school purposes.
  • Currently exempt property owners are required to file annual reports with the Property Taxation division to continue the exemption. We provide assistance to counties and taxpayers with inquiries about exempt properties, conduct hearings on denied exemption applications and revocations of exemption, and defend appeals of such denials and revocations.

State Assessed Properties

  • Values all public utilities and rail transportation companies doing business in Colorado. The valuations are then apportioned to the counties for collection of the local property tax.
  • Conduct research projects in connection with state assessed companies, assist counties and taxpayers with inquiries on the assessment of public utilities and rail transportation companies, hear protests of the assigned values, and defend appeals of such valuations.

 

 


Contact Information:

Division of Property Taxation

1313 Sherman St., Room 419

Denver, CO 80203

Phone: 303-864-7777  |  Fax: 303-864-7799  |  TDD/TTY: 303-864-7758