ADDITIONAL FILING METHODS   

There are several options for filing a declaration schedule. The deadline to file a declaration is April 15th

  • File online - Once a property record has been established and we have your FEIN on file, businesses have the option to file their asset listings online. Online filing saves time, reduces paperwork, and improves efficiency. See link above.
  • File by email - Email your completed declaration schedule to personalproperty@larimer.org
  • File a paper declaration by mail - Mail your completed declaration to the Larimer County Assessor, PO Box 860, Fort Collins, CO 80522.  The declaration schedule must be postmarked by April 15th to be considered timely filed.
  • File by fax - Fax your completed declaration to 970-498-7070.

Are you an Existing Business?

A Business Personal Property Declaration Schedule is mailed to business owners and all owners of leased equipment in the beginning of January each year. If your business did not receive a declaration schedule, please print a blank form (see below). Failure to receive a declaration schedule does not relieve the business owner of the requirement to file.

Are you a New Business or have Never Filed in Larimer County?

Welcome to Larimer County!  A declaration schedule must be filed by April 15th if the total actual value of all business assets owned in Larimer County exceeds $7,900.  Please provide a complete detailed listing of all personal property to include a property description, year acquired, and the original installed cost to you. Please contact our office if you have questions or are unsure if you are required to file. Use one of the additional filing methods above to file your declaration if you do not have a current account with Larimer County.

Are you a Leasing Company?

Accurate reporting of leased equipment is crucial for the valuation process.  Please document if an asset is no longer owned, has been sold to the Lessee, or has been moved out of Larimer County as of January 1.  Please include the following when filing your declaration of leased assets.

  • The name and address of the Lessee
  • Item description
  • Year acquired
  • Original installed cost ($/each)
  • Month / Year place in service

Use one of the additional filing methods listed above to file your declaration.

Declaration Schedules

Not finding the form you are looking for? Check the state site at: https://www.colorado.gov/pacific/dola/property-taxation-forms

Additional Information

Contact Information

Please contact us at personalproperty@larimer.org or (970) 498-7050 with any questions or comments.

FAQs

  1. The owner (legal titleholder) of taxable personal property, their agent, and those in possession and/or control of the taxable personal property as of January 1st must file a declaration schedule if the total actual value (market value) of all the personal property is greater than $7,900 per owner, per county. All personal property, such as a business/organization's machinery, equipment, security devices, and household furnishings, not otherwise exempt by law, must be listed on the schedule.

    All Personal Property Declaration Schedules and attached forms are considered private confidential documents by law.

  2. Go to www.larimerassessor.org. Click on Business Personal Property Records, then click File Declaration. Enter your Account/Schedule number and click on File Declaration, enter your FEIN, then click Sign In. Verify your business information and make updates on the Personal Property Change form. Make any deletions and add additions to your asset list and add leased asset information. Add any comments that will help with your valuation and attach supporting documents. Sign your Declaration by clicking Submit to Assessor. Please note: We must have your FEIN on file by January 1.

  3. Go to www.larimerassessor.org. Click on Business Personal Property Records, then click File Declaration. Select View Asset Listing and enter your Schedule Number and your FEIN, then click on List Personal Property.  You can print a copy by clicking  on the Printer icon or export your asset list to Excel.

  4. To add your FEIN to your account, you can fax your FEIN on company letterhead, signed by the owner, to the Personal Property Department at 970-498-7070. You can also email the signed document to personalproperty@larimer.org. Since personal property records are confidential, we cannot take your FEIN over the phone.

  5. You may extend the deadline if, prior to April 15th, the Assessor received your written request and $20 for a 10-day extension or $40 for a 20-day extension. The extension applies to all personal property schedules (single or multiple) which a person is required to file in the county. Mail your written request to Larimer County Assessor, PO Box 860, Fort Collins, CO 80522, or walk in to 200 W Oak, Fort Collins, CO.

  6. The late filing fee is $50 or 15% of the taxes due, whichever is less. If the owner of taxable personal property fails to file a schedule, the assessor shall determine a valuation based on the BEST INFORMATION AVAILABLE (BIA) and shall add a penalty of up to 25% of assessed value for any omitted property discovered and valued later.

    NOTE: Failure to properly file a declaration schedule may prevent you from receiving an abatement per Colorado case law. Property Tax Adm'r v. Production Geophysical, 860 P.2d 514 (Colo. 1993)

  7. The Assessor may request more information or conduct a physical inventory of your personal property. The Assessor's Office will calculate a value for your assets. On June 15th a Notice of Valuation containing your new proposed value and instructions on how you can submit a protest if you disagree with the value, will be mailed to the address listed on the schedule.

  8. Please note: Proration of Business Personal Property is generally not allowed. As of January 1, 1996, the only proration of personal property value allowed is for Works of Art loaned to and used for charitable purposes by an exempt organization. If other taxable personal property was located in Colorado on the assessment date, it is taxable for the entire assessment year, providing that, if it was newly acquired, it was put into use as of the assessment date (January 1). If it was not located in the state on the assessment date, or if it was newly acquired, but was not put into use as of the assessment date, it cannot be taxed until the next assessment year. Except for works of art, personal property that is exempt on the assessment date retains its exempt status for the entire assessment year.

  9. Organizations which have non-profit status for Federal IRS purposes are not automatically exempt from local personal property assessments. To obtain this exemption status, organizations which are charitable, educational, or religious in nature must apply to the State Division of Property Taxation at 303-866-2371 or contact Lisa Ford in our office at 970-498-7068.

  10. Business personal property is valued in accordance with state guidelines and proper appraisal practice. Factors and tables are provided by the State of Colorado Division of Property Taxation to assist Colorado Counties with valuation.

  11. The personal property assessment rate is 29%. Therefore, 29% of the Actual Value is how you arrive at the Assessed Value for your personal property.