The Assessor’s Office establishes values every two years for more than 120,000 properties within Boulder County, worth nearly $50 billion in market value, using tools such as Geographic Information Systems (GIS) and mass appraisal techniques to perform the appraisal analysis. Property values are used to set tax amounts which the Treasurer’s Office administers and collects.

This organization lists and values all property in Boulder County, which provides a table tax base from property taxes for the provision of services by local government entities, including school districts, the county, municipalities, water, fire, and other various special districts. The office performs residential, commercial and business personal property appraisals; conducts research and statistical analyses; maintains public records; provides valuations for all properties to taxpayers; reviews with taxpayers any questions they may have about valuations; interacts with all taxing entities within the assessment jurisdiction; and establishes assessment standards. The office provides public information at our front counter, over the phone, through computer media and the Internet, and through GIS products. In conjunction with the County Attorney’s office, the staff defends property values at the State Board of Assessment appeals and various court levels.

The Assessor’s Computer Assisted Mass Appraisal system contains descriptive elements for all real and business personal property. This database is continually updated by members of the GIS, administrative and appraisal staff.

Assessments & Valuation

State law requires that all real property (land and buildings) in a county be revalued (reappraised) every odd-numbered year. The goal is to equalize property values so taxes are distributed fairly and equitably between all property owners. After properties have been appraised, the values are analyzed to ensure the assessments are and equitable, and meet state-mandated uniformity standards. The Assessor’s Office evaluates data from actual sales in the marketplace, uses state-of-the-art modeling software and advanced mass property appraisal tools to compare properties of similar characteristics and location, and incorporates information from property appeals to determine a property’s value. The results are analyzed to ensure accurate, uniform, and equitable assessments. Property assessment is the basis for generating tax revenues that are collected by the Treasurer to pay for schools, roads, fire protection, police protection, and other local services. Every August the Assessor certifies the total assessed value of all properties within the boundaries of each local taxing authority. All property tax revenues are distributed to taxing entities within Boulder County and do not support any state services.

Appeals & Abatements

Real property valuation appeals are accepted and processed in this office during the month of May. In case of disagreement with the Assessor’s determination, written appeals can be filed with the Board of Equalization (BOE) by September. The abatement process enables taxpayers to contest the property taxes billed by the county and is an official reduction of an assessed valuation after the initial assessment. Abatements can be filed with the Assessor’s Office.

Business Personal Property

The Personal Property Section of the Assessor’s Office establishes values for business personal property (the assets owned by businesses) for ad valorem property tax purposes.

Property Search Interface

Boulder County has provided the information in this application as a public service which uses GIS data. Property information will be shown when an account is selected after searching based on data.

Senior and Disabled Veterans Tax Exemption

The Colorado Constitution establishes a property tax exemption for qualifying senior citizens, surviving spouses of senior citizens who previously qualified, and disabled veterans. Applications are filed and processed in the Assessor’s Office.

Program Highlights

Public Education and Outreach

The Assessor’s Office—in conjunction with the Treasurer’s Office—initiated public education and outreach events regarding property types, property taxes, and programs to assist property owners in Boulder County. The first of these efforts was a series of open houses for property owners qualifying for senior tax assistance programs. Another component of the program was private sector education around Business Personal Property tax, which is tax on business equipment. The Assessor’s Office worked with businesses responsible for the tax to help them understand the process to declare taxable items. The newest piece of this public service campaign is broader public engagement and education to help residents understand their tax bill.