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When Are Tax Notices Mailed? |
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Property Tax Notices are mailed by the end of January to the owner of record, as their name and mailing address are listed on the Tax Roll as of January 1st. The Tax Roll is prepared and maintained by the County Assessor.
Failure To Receive a Property Tax Statement
Does Not Exempt The Taxpayer From
Timely Payment Of Taxes Due If you have not received a tax notice by January 31st, please contact the Treasurer's Office at (303) 654-6160 and a duplicate notice will be sent.
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If I move or have a name change, whom should I notify? |
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A change of name can only be done by a deed. The Assessor's Office will make the name change after the deed is recorded with the County Clerk and Recorder's Office. A name change could be due to a transfer of ownership of the property or death or marriage. If your mailing address changes you can notify the Treasurer's office or the Assessor's office.
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When are my Property Taxes due and payable? |
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Property Taxes are due January 1st for the previous year. Payment may be paid in two equal installments or in one full installment.
HALF-PAYMENT OPTION
February 28
June 15 |
FULL PAYMENT OPTION
April 30 |
Only HALF or FULL payments will be accepted.
Partial payments and credit card payments are not accepted.
When the tax amount is twenty-five dollars ($25.00) or less, the half-payment option does not apply, therefore a single payment must be received by April 30th.
Payments bearing U.S. postmarks reflective of these dates are acceptable.
If your payment is postmarked after the deadline date, delinquent interest is added to the tax amount. Interest rates are shown on the back of the tax notice as well as the below table.
DELINQUENT INTEREST CHART
|
DEADLINE |
FEBRUARY 28 |
JUNE 15 |
APRIL 30 |
|
MONTH PAID |
HALF TAX
OPTION
1ST HALF |
HALF TAX OPTION
2ND HALF |
FULL TAX OPTION |
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March |
1% |
- |
- |
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April |
2% |
- |
- |
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May |
3% |
- |
1% |
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June 15 |
4% |
- |
2% |
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June 16 - 30 |
4% |
1% |
2% |
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July |
5% |
2% |
3% |
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August |
6% |
3% |
4% |
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September |
7% |
4% |
5% |
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October |
8% |
5% |
6% |
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November
(prior to Tax Lien Sale) |
9% |
6% |
7% |
Ad Valorem taxes are based on property value
not the property owner's ability to pay.
- Property taxes become delinquent May 1st or June 16th , depending on the payment method selected.
- Certified funds are REQUIRED on ALL payments received after September 30.
- Postmarks are NOT acceptable as timely payment after October 31st.
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Where Do I Make Payment? |
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Payments may be mailed to the County Treasurer's Office, P.O. Box 869, Brighton, CO 80601-0869. To ensure accurate posting, please include the appropriate payment coupon for each property.
You may also stop by our office located at 450 S. 4th Ave., Brighton, CO 80601. Office hours are Monday - Friday, 8:00 a.m. - 4:30 p.m.
Please bring your tax notice with you so we may receipt your payment at no charge.
The fee for each additional receipt is $2.00.
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I just bought this property, so why am I being billed for last year's taxes? |
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Any prior years' taxes should have been handled at the time of sale. If they were not, remember that taxes levied on Real Property are a perpetual lien on the property without respect to ownership and have priority over all liens until they are paid in full. The settlement of who has tax liability rests with the buyer and seller.
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When I buy property, how do I know the tax status? |
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The Treasurer's Office issues a Certification of Taxes Due for a fee of $10.00. This provides both the buyer and seller all current taxing information. The Certification of Taxes Due notice is generally obtained by the closing agent when a sale takes place. You can also call the Treasurer's Office at (303) 654-6160 for current information.
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After buying a new property, will I receive the next Tax Statement? |
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If you bought property in the last half of the year, the former owner may receive the 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 end of January.
Mortgage Company Payments:
The Treasurer's office mails Property Tax Notices to the owner of record, as their name and address is listed on the Tax Roll certified by the County Assessor. Your mortgage company DOES NOT receive a copy of the Property Tax Notice. Most mortgage companies perform their own research on the property taxes they are responsible for by your contractual agreement. If you feel your mortgage company needs a copy of your Property Tax Notice, simply send them a photocopy or contact the Treasurer's Office for an additional copy. The fee is $2.00.
If you and your mortgage company submit a payment, the Treasurer?s office will process the payments in the order in which they are received until the account is paid in full. AFTER the account is paid in full, any additional payments will be returned to the paying party. The Treasurer DOES NOT hold or apply excess monies to your account.
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What if I am unable to pay my Property Taxes? |
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Ad valorem taxes are based on value only, and not the property owner's ability to pay. Property taxes become delinquent May 1 or June 16th depending on the payment options that a property owner chooses. Real Property Tax Liens are sold at the annual Tax Lien Sale in early November each year they are delinquent. You have three (3) years to redeem a tax lien before the owner of the tax lien can obtain a deed to your property.
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How are the taxes determined on my property? |
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Property taxes are the result of the assessment process and the total mill levies for the taxing authorities that provide public services to that property. 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 for each $1,000 of assessed valuation. Information concerning the tax levy can be obtained by contacting the governing boards of the various taxing entities.
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Why do I have to pay Property Taxes? |
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Taxes pay for local government services. Your tax money supports and provides funding for: 148 authorities, 12 school districts, 12 bond funds, 12 general funds, 1 community college, 22 water districts, 9 towns, 15 fire districts, 2 sewer districts, 74 special districts, 2 library districts, 6 tax increment financing districts, 5 park and recreation districts. Total tax collection for these districts amounted to $234,185,708. Total tax collection for county funds amounted to $85,730,823. Total property taxes billed in 2003 for the year 2002 were $319 million.
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How are Tax Dollars Distributed? |
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| School Districts |
56% |
| Adams County |
27% |
| Cities and Towns |
6% |
| Special Districts |
11% | |
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What do you mean by Real and Personal Property? |
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Real Property is permanently fixed improvements on the land. Improvements include all structures, buildings, fixtures, fences, and water rights. Personal Property is generally a portable or moveable item such as equipment or furniture used in the production of income.
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Are there any programs to help Senior Citizens with their tax burden? |
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Yes, 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. The annual percentage rate set by state statutes is 7%. An individual must be 65 or older as of January 1st of the year claimed. Application must be made by April 1. The home must be "free and clear". Contact the Treasurer's Office for more information.
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Does Colorado have a Senior Citizens Homestead Exemption? |
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Yes
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The referendum became effective January 1, 2002. If you meet the qualifying criteria (see #2 & 3), 50% of the first $200,000 of actual value of residential property shall be exempt from taxation for the 2002 taxes only.
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The property owner must be at least 65 years old and have owned and occupied the property as his or her primary residence for the 10 years immediately preceding the assessment date.
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The owner-occupier is the spouse or surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property.
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The State Legislation has currently placed the Senior Homestead Exemption on hold. We do not know when it will again be activated. |
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Does the Treasurer collect any payment other than Property Tax? |
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The Treasurer collects City & County Improvement Liens when certified to the Office of the Treasurer in accordance with Colorado Revised Statutes. These liens are called Special Assessment(s) liens. The Treasurer also collects personal property and mobile home taxes.
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What is the most common type of Special Assessment Lien? |
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Many of the special assessment liens are for road and sewer improvements. These special assessments are often billed in installments of 10 to 20 years. In addition, there are special assessments for delinquent utility billings, such as overdue water and sanitation bills and overdue weed control bills. These particular assessments are billed as one payment.
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How important are these Special Assessment Liens? |
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They become a perpetual lien in the amount of assessment against each lot or tract of land and have priority over all other liens except the general property tax lien.
**Do NOT ignore the importance of these special assessment liens.**
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Is my property in jeopardy if I fail to pay a Special Assessment Lien? |
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Yes. Special Assessment Liens that remain unpaid are sold at the Annual Tax Lien Sale conducted by the Treasurer in the same manner as a delinquent property tax lien. However, a homeowner or property owner with a mortgage on the property may place their mortgage in jeopardy by failure to pay a Special Assessment Lien.
WHEN THE ANNUAL INSTALLMENT OF A SPECIAL ASSESSMENT
BECOMES DELINQUENT, THE ENTIRE ASSESSMENT GOES TO TAX SALE.
PAYMENT OF THE ASSESSMENT CAN NO LONGER BE PAID IN INSTALLMENTS.
THE ENTIRE AMOUNT MUST BE PAID IN FULL.
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I thought my property taxes paid for these improvements? |
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Not necessarily. Owners of property may petition to have the City or County construct the improvements. The City or County may initiate this action directly by passing a resolution to construct such improvements and assess the property benefited. |
