Property Tax & Assessment

FAQs

1. When are tax statements mailed?

   Property tax statements are mailed by the end of each January to the owner of record, as listed on the tax roll as of January 1. The tax roll is prepared and maintained by the County Assessor.

   If you have not received a tax statement by the first week of February, please contact the Treasurer's Office at (970) 498-7020 or email us and a duplicate statement will be mailed. Failure to receive a property tax statement does not exempt the taxpayer from timely payment of the taxes due.

2. If I move or have a name change, whom should I notify?

   Changes of address are processed by the Larimer County Assessor's Office. They must be notified in writing and the request must contain the owner's signature. The Assessor's mailing address is P.O. Box 1190, Fort Collins, CO 80522. You may also use the online address change page to obtain a form to complete this request.

   Name changes and other changes to property title require that proper legal documentation be prepared and recorded at the Larimer County Clerk and Recorder's Office. It is recommended that you seek the legal advice of an attorney or local title company in order to properly execute this type of change.

3. Is it possible to pay property taxes with my online banking service?

   Yes, current taxes may be paid with your online banking service. Make sure to include your tax schedule number with the payment. Please allow two weeks for processing and mailing of the payment to our office, and take this delay into account when making tax payments near our deadlines. Payments not received in a timely manner will accrue delinquent interest.

4. Where do I make a payment?

   Please remit your payment to the Larimer County Treasurer, P.O. Box 2336, Fort Collins, CO 80522. For overnight payments, please send to 200 West Oak Street, Suite 2100, Fort Collins, CO 80521. To ensure accurate posting, please include the appropriate payment coupon and/or schedule number for each property you are paying.

   You may also come to our office. We're located on the second floor of Larimer County Administrative Services, 200 West Oak St, Suite 2100, Fort Collins, CO 80521. Office hours are Monday – Friday, 8am – 4:30pm.

   There is accessible parking available at Larimer County Administrative Services, and both the north and southwest entrances are accessible.  The Treasurer's Office is also accessible.

   Payments may also be made at Larimer County First National Bank locations. You must bring your tax statement with you when making payment at these locations. Banks will accept current year payments through the last business day of July only. See banks accepting property tax payments.

5. I just bought this property, so why am I being billed for last year's taxes?

   The settlement of tax liability rests with the buyer and seller or how it was handled at the closing by the title company. If you have questions, please contact your realtor or the closing title company.

6. When I buy property, how do I know the tax status?

   The Treasurer's Office issues a Certificate of Taxes Due to the title company. This provides both the buyer and seller all current taxing information.

7. After buying a new property, will I receive the next tax 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 first week of February.

8. I paid off my mortgage this year.  How will I get my next tax statement?

   If your mortgage company has paid your property taxes in the past, you will receive a postcard in January advising you of the taxes on your property rather than a full tax statement.  Your tax statement is available online, or you can contact our office by email or at (970)498-7020 to request a full statement be mailed to you in January.

9. What if I am unable to pay my real property taxes?

   Ad valorem taxes are based on value only and not on the property owner's ability to pay. Any unpaid real property taxes become delinquent June 16. If the taxes remain unpaid, real property tax liens are sold in the last quarter of the year they become delinquent at the Tax Lien Sale. You have three (3) years to redeem the tax lien, after which point the lien holder has the option to apply for a Treasurer's Deed.

   For more information on personal property taxes, please review our personal property information page.

10. How are the taxes determined on my property?

    The amount of annual taxes for a property is the result of the assessment process and the total mill levies for the taxing authorities that provide public services. The County Assessor establishes the value of all property for tax purposes. The taxing authorities use the assessed value to determine their mill levies. A mill is 1/10th of a penny or $1.00 revenue for each $1,000 of assessed valuation. Information concerning the tax levy can be obtained by contacting the governing boards of the taxing entities. Examples of some Larimer County taxing entities can be found here.

11. How do I calculate my taxes?

    Actual Value x Assessment Rate x Mill Levy / 1000 = Property Tax

    For residential lots with an improvement or manufactured homes, the following example shows how to determine your property tax: 

    $300,000 Actual Value x 6.95% Assessment Rate = $20,850 Assessed Value
    $20.850 Assessed Value x 86.49 mills/1000 = $1,803.32 tax amount

    For commercial or unimproved residential lots, the following example shows how to determine your property tax: 

    $300,000 Actual Value x 29% Assessment Rate = $87,000 Assessed Value
    $87,000 Assessed Value x 86.49 mills/1000 = $7,524.63 tax amount

12. Why do I have to pay property taxes?

    Taxes pay for local government services. Your tax money supports and provides for the following areas:

    • Schools
    • Cities and towns
    • Police and fire protection
    • Health services
    • County and city roads
    • Water and sewer lines
    • Public libraries
    • Recreation and parks
    • Human services
    • Community corrections/court systems

13. What do you mean by real and personal property?

    Real property is considered to be permanently fixed in nature (land and improvements on the land). Improvements include all structures, buildings, fixtures, fences, and water rights. Personal property is generally known as portable or moveable items such as equipment or furniture used in the production of income.

14. Are there any programs to help senior citizens with their tax burden?

    Yes, there are some programs that can assist seniors with their taxes.

    A Tax Deferral (delay) Program is available to senior citizens, whereby the State of Colorado pays the taxes on your residence and holds a lien on your property until it is sold, or changes are made to your qualifications. Interest will be charged annually on each deferral. An individual must be 65 or older as of January 1 of the year claimed. For more information, please call (833) 634-2513 or visit the program's website.

    The Senior Citizens Property Tax Work-Off Program provides senior residents of Larimer County an opportunity to temporarily work for Larimer County and, in turn, reduce the burden of their property tax bills. To learn more about this program click here. 

    The State of Colorado offers a Property Tax/Rent/Heat Credit (PTC) Rebate for qualifying seniors.  More information is available here.

15. Where can I find information about the Senior Homestead Exemption program?

    Eligibility for the Senior Homestead Exemption is determined by the Assessor's Office. Call the Assessor's Office at (970) 498-7050.

16. Does the Treasurer collect any payment other than property tax?

    Yes, the Treasurer collects City and County Improvement Liens when certified to the Office of the Treasurer in accordance with Colorado Revised Statutes. These liens are called Special Assessment Liens.

17. What is a Special Assessment Lien?

    Special Assessments are generally used to fund local infrastructure projects, and the amount is levied against properties which will benefit from the improvements over a period of years. Delinquent utilities may also be submitted by municipalities for collection with property tax. To learn more about special assessments, click here.