Colorado Property Tax Appeal Guide | Property Tax Edge
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Colorado

Mountain · 64 counties

Complete property tax appeal guide for Colorado homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Colorado Division of Property TaxationModerate to Appeal
0.50%
Effective Tax Rate
Rank #44 nationally
6.7%
Assessment Ratio
6.7% of market value (residential)
$539,400
Median Home Value
latest Census/ACS estimate
$2,602
Median Annual Tax
Per year
1

6.7% assessment ratio — one of the lowest in the US; divide assessed value by 0.067 for implied market value

2

Reassessment only every 2 years (odd years) — miss the window and wait 2 years

3

TABOR limits how much revenue governments can collect from property taxes

Appeal Deadline

June 8 for the 2026 protest season (real property protest to the assessor); June 1 from 2027 onward

Protests are ANNUAL, not only in reassessment years — Colorado reassesses every 2 years (odd years) but you may protest the value every year. SB26-046 moved the real property deadline from June 8 to June 1 effective 2026-08-12, so June 1 applies from the 2027 protest season; it also raised the abatement/refund settlement threshold from $10,000 to $20,000 and moved personal property protests in alternate-procedure counties from June 30 to July 31.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Colorado's Assessment Ratio

6.7%
6.7% of market value (residential)

Colorado uses a 6.7% assessment ratio, meaning your assessed value is set at 6.7% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.067.
Example: Assessed value of $36,139.8 ÷ 0.067 = $539,400 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Colorado. Always convert to implied market value first.

How to Appeal Your Property Tax in Colorado

1

Receive Notice of Valuation (May 1 in odd years)

2

File your protest with the County Assessor by June 8 for the 2026 season (June 1 from 2027, once SB26-046 takes effect)

3

Assessor responds by June 15

4

If denied, appeal to County Board of Equalization (July 1–15)

5

Further appeal to Board of Assessment Appeals or District Court

Appeal Body
County Assessor → County Board of Equalization → Board of Assessment Appeals

Exemptions & Relief Programs

Homestead Exemption
50% of first $200,000 of value for qualifying seniors (65+, 10-year residency)
Senior / Disabled Exemption
Senior/Veteran Homestead Exemption: 50% of first $200,000
TABOR + SB23-108
SB23-108 (2023) temporarily reduced residential assessment ratio to 6.7% and capped increases

Key Statutes & Legal References

§
C.R.S. §39-1-104.2 (6.7% residential ratio)
§
C.R.S. §39-5-122 (appeal to assessor)
§
C.R.S. §39-8-106 (Board of Equalization)
§
TABOR Amendment (revenue limits)

Colorado Property Tax Code

Governing Code
Colorado Revised Statutes — Title 39 (Taxation)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Biennial (odd years for residential)

Key Statutes

C.R.S. §39-1-103
Actual Value Defined
Defines 'actual value' as the market value of property as determined by the assessor.
C.R.S. §39-1-104
Assessment Rate
Establishes the assessment rate for residential property (2025–2026: 6.25% for local government levies, 7.05% for school district levies; subject to annual legislative adjustment).
C.R.S. §39-5-121
Notice of Valuation
Requires assessors to mail notices of valuation by May 1 in odd-numbered years.
C.R.S. §39-5-122
Protest to Assessor
Allows taxpayers to protest assessed value to the assessor by June 1.

Major Exemptions

Senior/Disabled Veteran Exemption
Age 65+ (10 years), long-term ownership
50% of first $200,000 of actual value
Disabled Veteran Exemption
100% service-connected disability
50% of first $200,000
Official Code

Colorado Appeal Tools

Use these tools to build your appeal case for Colorado:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Colorado Calculator

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Assessment ratio: 6.7% · Rate: 0.5%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Very low 6.7% ratio requires careful math; biennial cycle means 2-year wait if deadline missed

Taxing Authority

County Assessor
Assessment Frequency
Biennial

Ready to Appeal Your Colorado Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Colorado's assessment ratio study

How closely Colorado assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Annual Property Assessment Study (the assessment audit)

Cite your county's audit report — a residential median away from 1.00, a COD above 15.99, or a PRD outside 0.98–1.03 — when protesting actual value to the assessor and then the county Board of Equalization.

Official Colorado dataCompare all 50 states + DC

What's changing in Colorado

Enacted 2026 legislation and certified ballot measures. Reviewed August 2026 — always confirm with your county before relying on a change that hasn't taken effect yet.

EnactedSB26-046Action may be needed

Property Tax Administrative Procedures

Moves the real property protest deadline from June 8 to June 1. Moves personal property protests in alternate-procedure counties from June 30 to July 31. Raises the abatement/refund settlement threshold from $10,000 to $20,000, and aligns the senior and veteran exemption application deadlines at July 15 (regular) and August 15 (late).

Effective: August 12, 2026 — first applies to the 2027 protest seasonleg.colorado.govdpt.colorado.gov
EnactedSB26-116Action may be needed

Qualified Senior Primary Residence Classification repealed

Terminates the Qualified Senior Primary Residence Classification after tax year 2026, and freezes the business personal property exemption at $58,000. Seniors currently relying on that classification should check what they qualify for from 2027.

Effective: Ends after tax year 2026dpt.colorado.gov

Supplemental, Escape & Corrected Bills in Colorado

Colorado has NO supplemental assessment — no extra prorated bill on sale or completion. Omitted property triggers a Special Notice of Valuation with a 30-day protest right and can reach back 6 years (2 if the government caused the error, unlimited for fraud); the 2-year abatement petition is the catch-all refund remedy for erroneous taxes.

Omitted property assessment (Special Notice of Valuation)

Assessor discovers property omitted from the roll through oversight or mistake. Assessor mails a Special Notice of Valuation (SNOV) with a protest form for EACH omitted year.

Appeal window: 30 days from the SNOV to file an objection with the assessor; the assessor must mail a special notice of determination within 30 days of the protest. If denied (or no determination received), the owner files an abatement/refund petition with the county — due within 2 years of the January 1 following the year the taxes were levied.30 days

Abatement and refund of erroneous taxes / clerical corrections

Taxes levied erroneously or illegally due to clerical error, erroneous valuation, irregularity in levying, or overvaluation. Initiated by taxpayer petition or by the county on its own motion.

Appeal window: Abatement petition must be filed within 2 years of January 1 following the year the taxes were levied; denial appealable to the Board of Assessment Appeals within 30 days.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Colorado property tax appeals — frequently asked questions

When is the property tax appeal deadline in Colorado?+

In Colorado, the appeal window is June 8 for the 2026 protest season (real property protest to the assessor); June 1 from 2027 onward. Protests are ANNUAL, not only in reassessment years — Colorado reassesses every 2 years (odd years) but you may protest the value every year. SB26-046 moved the real property deadline from June 8 to June 1 effective 2026-08-12, so June 1 applies from the 2027 protest season; it also raised the abatement/refund settlement threshold from $10,000 to $20,000 and moved personal property protests in alternate-procedure counties from June 30 to July 31. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Colorado?+

The general process: 1) Receive Notice of Valuation (May 1 in odd years); 2) File your protest with the County Assessor by June 8 for the 2026 season (June 1 from 2027, once SB26-046 takes effect); 3) Assessor responds by June 15; 4) If denied, appeal to County Board of Equalization (July 1–15); 5) Further appeal to Board of Assessment Appeals or District Court. Appeals are heard by the County Assessor → County Board of Equalization → Board of Assessment Appeals.

What is the average property tax rate in Colorado?+

Colorado's effective property tax rate is about 0.5% of value — roughly $2,602 per year on the state's median home value of $539,400. Assessments are made at 6.7% of market value (residential).

What exemptions can lower my property tax in Colorado?+

Common relief includes the homestead exemption (50% of first $200,000 of value for qualifying seniors (65+, 10-year residency)) and senior relief (Senior/Veteran Homestead Exemption: 50% of first $200,000). Eligibility and amounts vary — check with Colorado Division of Property Taxation.

Does Colorado cap how much property taxes can increase?+

Yes. Under TABOR + SB23-108: SB23-108 (2023) temporarily reduced residential assessment ratio to 6.7% and capped increases

Is it worth appealing my property taxes in Colorado?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.