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Common Questions About Property Taxes

When Are Tax Statements Mailed?

The Property Tax Statement is mailed by the end of each January, to the owner of record, as listed on the Tax Roll, as of January 1^st. 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 The Taxes Due

If you have not received a tax statement by the first week of February, please contact the Treasurer's Office at (970) 498-7020 and a duplicate statement will be mailed.

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

You can mail us the Change of Address Form, write us, or fax us your information. A change of address must be made in writing and requires an owner's signature. It cannot be done with a telephone call. Our address is P.O. Box 1250, Fort Collins, Colorado 80522-1250.

For the Assessor to change a name on the Tax Roll, proper legal documents must be completed and recorded at the Larimer County Clerk and Recorder's Office. A name change could be due to a transfer of ownership of the property, or death or marriage.

When are my Property Taxes due and payable?

Property Taxes become due on January 1^st for the previous year. Payments may be paid in two equal installments or in one full installment.

HALF-PAYMENT OPTION
DUE DATE
MARCH 2
June 15

FULL PAYMENT OPTION
DUE DATE
April 30

Only HALF or FULL payments will be accepted.
Partial payments are not acceptable.
Credit card payments are only accepted
January 1st through August 31st.
Certified funds are required beginning September 1st.

If the total property tax amount is twenty-five dollars ($25.00) or less, the half-payment option is not allowed, therefore a single payment must be received by April 30^th. Payments bearing U.S. postmarks reflective of these dates are acceptable.

If your payment is postmarked after the deadline date, based on the payment option you are using, delinquent interest is added to the tax amount.

DELINQUENT INTEREST CHART

DEADLINE	MARCH 2	JUNE 15	APRIL 30
MONTH PAID	HALF TAX OPTION 1ST HALF	HALF TAX OPTION 2ND HALF	FULL TAX OPTION
March	1%	-	-
April	2%	-	-
May	3%	-	1%
June 15	4%	-	2%
June 16 - 30	4%	1%	2%
July	5%	2%	3%
August	6%	3%	4%
September	7%	4%	5%
October	8%	5%	6%
November 1-18 (prior to Tax Lien Sale)	9%	6%	7%

Ad Valorem taxes are based on the property value only,
and not on the property owner's ability to pay.
Any unpaid property taxes become delinquent June 16^th.

Certified funds are REQUIRED for any payment
received after August 31^st on any currently due taxes .

Postmarks are NOT acceptable as timely payment after August 31st.

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 2 weeks for processing and mailing of the payment to our office. Take this delay into account for tax payments near our deadlines. Payments not received timely will be returned and additional interest will be due.

Where Do I Make Payment?

Please make your payment to the Larimer County Treasurer, P.O. Box 2336, Fort Collins, CO 80522.To ensure accurate posting, please include the appropriate payment coupon for each property you are paying taxes for.

You may also stop by our office. We're located on the second floor of the Larimer County Courthouse, 200 West Oak St, Suite 2100, Fort Collins, CO. 80521 Office hours are Monday-Friday, 8:00-4:30.

Handicap Access is located at both entrances of the Larimer County Courthouse.
The Treasurer's Office is also Handicap Accessible.

Please bring your tax notice with you. Your tax
notice can act as your receipt of your payment at no
charge. The fee for mailing an additional receipt is $2.00. However, there is no charge if you pay your taxes, in person, at our office.

Payments may also be made at most Larimer County banks. You MUST bring your tax statement with you when making payment! Banks will accept current year payments through July 30^th only.

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 contact your realtor or the closing Title company.

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

The Treasurer's Office issues a Certificate of Taxes Due for $10.00. This provides both the buyer and seller all current taxing information.

After buying a new property, will I receive the next Tax Statement?

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 first week of February.

Mortgage Company Payments:

Colorado Revised Statutes mandate that the Treasurer mail the Property Tax Statement to the owner of record, as their name and address are listed on the Tax Roll certified by the County Assessor. Therefore, your mortgage company DOES NOT receive a copy of the Property Tax Statement. 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 Statement, 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 payment, the Treasurer will process the first payment received and return the subsequent payment to the paying party. The Treasurer DOES NOT hold or apply additional monies. For further mortgage company payment information contact the Treasurer's Office at (970) 498-7032, or via e-mail.

What if I am unable to pay my Property Taxes?

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

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. Please see the next section for a listing of some of the Larimer County taxing entities.

How do I calculate my taxes?

Residential lots with an improvement or mobile homes. To calculate your taxes take the actual value of your property and multiply by 7.96% to get the assessed value. Take the assessed value and multiply by the mill levy for the district where your property is located. Divide by 1,000 to get the tax amount.

Commercial or unimproved residential lots. To calculate your taxes take the actual value of your property and multiply by 29% to get the assessed value. Take the assessed value and multiply by the mill levy for the district where your property is located. Divide by 1,000 to get the tax amount.

Why do I have to pay Property Taxes?

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

Schools

Cities & Towns

Police and Fire Protection

Health Services

County and City Roads

Water and Sewer Lines

Public Libraries

Recreation and Parks

Public Health

Human Services

Community Corrections/Court Systems

How are Property Tax Dollars Distributed?

The following chart reflects expected tax distribution for the 2006 Tax Year.

Tax Distribution Chart

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.

Are there any programs to help Senior Citizens with their tax burden?

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. Please contact the Treasurer's Office at (970) 498-7027, or via e-mail for further information.

Also, 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. The program has been in existence since 1981 and is funded by the Larimer County general fund dollars. The Human Services Department offers this program, as well as, other programs for the senior citizens of Larimer County. See the Office on Aging.

What can I find out about the Homestead Exemption program?

Eligibility for the Homestead Exemption is determined by the Assessor's Office.
More information regarding the program is available by clicking on the link here: Assessor's Homestead Exemption brochure. Or you may call the Assessor's Office at (970) 498-7050.

Does the Treasurer collect any payment other than Property Tax?

Yes, 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 liens.

What is the most common type of Special Assessment Lien?

A significant portion of special assessments are for road and/or water or sewer improvements. These special assessments are often billed in installments of 10-20 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 single installment special assessments. We have several taxing authorities that submit special assessments for collection. Among them are the Town of Berthoud, the Town of Wellington, the City of Loveland, Spring Canyon Water and Sanitation District and the Larimer County Engineering department. These authorities submit a variety of special assessments to the county for collection.

How important are these Special Assessment Liens if one is assessed against my property?

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.

Is my property in jeopardy if I fail to pay a Special Assessment Lien?

Special Assessment Liens that remain unpaid are sold at the Annual Tax Lien Sale conducted by the Treasurer in the same manner as delinquent property taxes. 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, resulting in the mortgage company enacting foreclosure procedures.

WHEN AN ANNUAL INSTALLMENT BECOMES DELINQUENT, THE ENTIRE REMAINING BALANCE OF THE ASSESSMENT BECOMES DELINQUENT. PAYMENT OF THE ASSESSMENT CAN NO LONGER BE PAID IN INSTALLMENTS.
THE ENTIRE REMAINING AMOUNT MUST BE PAID IN FULL.

I thought my property taxes paid for these improvements?

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.

For further information about property taxation and collection,
please contact the Treasurer's Office at (970) 498-7020.