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Colorado County Assessors are required to provide property owners in their respective counties a notice of valuation for each taxable property annually. In even numbered years NOVs are generally sent out in January together with the tax bill for the property. In odd numbered years NOVs are sent out on May 1st. In even numbered years NOVs for properties that experienced significant change, e.g. new construction, remodels and destroyed properties, are sent out on May 1st.
No, tax bills are sent out by the County Treasurer’s Office in January of each year. An NOV is a notice of the value amount of a property determined by the Assessor’s Office, which value amount (the “Taxable Actual Value”) is a factor used to calculate property taxes payable.
Your annual property taxes are determined by the following formula: Taxable Actual Value X Assessment Rate X Mill Levy = Tax amount. The Assessor is only responsible for the valuation of your property, the Taxable Actual Value. If you disagree with the value of your property and your current tax bill, you will need to file a Petition for Abatement. You can find more information on our Abatements page. If you disagree with the value of your property and your future tax bill, you may file an appeal. See the question “How do I appeal my value?” in the Filing an Appeal section for more information.
Your annual property taxes are determined by the following formula: Taxable Actual Value X Assessment Rate X Mill Levy = Tax amount. The Assessment Rate for all residential property in Colorado is currently 7.15% and 29% for all other taxable property types. The Mill Levy, which is a rate, is a total of the mill levies set by taxing entities with jurisdiction over the property. Based on the average levy in Summit County, for residential property you pay $456 in property taxes for every $100,000 in property value. All other property pays $1,848 in property taxes for every $100,000 in property value.
The terms “account” and “schedule” refer to the same number. Each Summit County property is assigned an individual identification number. This number is located just below the “Notice of Valuation” header and is highlighted with red lettering. This same number is on your 2019 Property Tax Notice Due 2020, located on the right side of the form below the Summit County Logo.
All property sales used in the 2019-2020 Valuation are identified in the spreadsheets found on Assessor’s website. Go to: http://co-summitcounty2.civicplus.com/387/Reappraisal-Sales-Lists
Contact the Assessor’s Office by phone (970) 453-3480 or by email at Assessor@summitcountyco.gov and request a copy of the Sales Comparison Grid for your property. Please include your account/schedule number, phone number and email address with your request. We will email or mail a .pdf of your Sales Comparison Grid to you for your review.
Your value changed from 2018 to 2019 due to the State mandated reappraisal of all property to a more current level of market value. All property in Colorado is reappraised every 2 years on the odd numbered year to reflect a market value based on the appraisal date of June 30th of the preceding year. For 2019, all property was revalued to a June 30, 2018 date of appraisal, up from the prior 2017-2018 date of appraisal of June 30, 2016. Your property was valued using sales of similar properties that sold in the 24 months prior to June 30, 2018.
No, but your tax bill does. Your 2019 Property Tax Notice Due 2020 form will have the following message in the Messages section in the upper right section of the form: “The value and tax stated on this notice reflect reduced amounts due to the application of the Senior or Veteran Property Tax Exemption Program”. More information about the Senior and Veteran’s property tax exemption programs may be found here: http://www.summitcountyco.gov/120/Exemption-Programs
Time trending refers to an adjustment made based on changes in market conditions over time, or between the time of the sale and the appraisal date. This adjustment is applied to all sales for the purpose of calculating their values effective on the last day of the then current data collection period, which for 2020 was June 30, 2018. See further explanation at: http://www.summitcountyco.gov/DocumentCenter/View/217/Time-Adjusted-Sale-Prices?bidId=
In most cases, residential properties with no comparable sales listed are new construction that is less than 70%. Other cases of properties that do not include comparable sales include: all non-residential properties (commercial, agricultural, etc.), properties with multiple improvements, and mixed-use properties.
Appeals must be filed in writing and can be delivered to the Assessor in person, by mail, on-line or by email. Filing instructions are provided on your Notice of Valuation. Due to COVID the Assessor’s Office is currently closed to the public precluding in-person filing. In lieu of the in-person option, taxpayers may drop off their protests into any one of the five ballot boxes located outside the Old County Courthouse in Breckenridge, the County Commons in Frisco, Frisco Town Hall, Dillon Town Hall or the North Branch Library in Silverthorne. The appeal period is May 1st to June 1st in 2020. To preserve your right to object, your appeal must be postmarked, emailed, filed on-line or delivered in person on or before June 1, 2020. Appeals filed late are not accepted. A Notice of Determination will be sent by the Assessor’s Office to appealing taxpayers on June 30, 2020.
The Assessor’s Office is not able to process your appeal by phone, however we are available to answer questions regarding your property/appeal by phone during normal business hours 8AM to 5PM Monday to Friday at (970) 453-3480.
To file an appeal by email, scan and email a copy of your completed written protest form (located on your Notice of Valuation) together with any additional documents supporting your position, for example a letter explaining your position or other documentation, to email@example.com. In the subject line of your email please write “Protest” and your property’s schedule/account number which is located at the top of your Notice of Valuation. Please note that emailed protests must be received by midnight on June 1, 2020. The protest form is not required but encouraged. You may also send any written documentation you choose.
To file an appeal by mail, send a copy of your completed written protest form (located on your Notice of Valuation) together with any additional documents supporting your position, for example a letter explaining your position or other documentation, to Summit County Assessor, PO Box 276, Breckenridge, CO 80424. Please note that mailed protests must be postmarked on or before June 1, 2020. The protest form is not required but encouraged. You may also send any written documentation you choose.
To file an Online Appeal using the Assessors website go to https://apps.summitcountyco.gov/AssessorProtest/ProtestInstructions.aspx You will need to have your account/schedule number and the security key located in the upper right portion of your 2020 Notice of Valuation. The Security Key must be entered exactly as it appears on the NOV (this data field is case sensitive). The on-line option allows you to provide comments and your estimate of value. The on-line appeal option does not (at the present time) allow you to provide supplemental documentation so if you desire to provide any documentation with your appeal please instead appeal by email, mail or in-person/ballot box drop-off.
This is so the Assessor’s Office may reach out to you if we have questions about your appeal. Please provide an email address and a phone number so that we may contact you.
Only owners of record of the subject property, attorneys for such owners and authorized agents of such owners may file appeals. To be recognized as an authorized agent, the owner of record must designate the agent as an authorized agent in writing submitted to the Assessor’s Office. A form for providing this written agent authorization is included on your Notice of Valuation. Authorization by the owner of record must be signed by the owner and provide the agent’s name, mailing address, telephone number, and email address. Agents may not use the on-line appeal option.
The appeal period is May 1st to June 1st in 2020. To preserve your right to object, your appeal must be postmarked, emailed or delivered in person on or before June 1, 2020. Appeals filed late are not accepted.
A Notice of Determination will be sent by the Assessor’s Office to appealing taxpayers on June 30, 2020. The Assessor’s Office may reach out to taxpayers before June 30th if there are questions about the appeal.