Tax Code Reference
Effective Rate: 0.5%
Colorado
Property Tax Code
Colorado Revised Statutes — Title 39 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Colorado.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
6.25% of actual value for local government levies; 7.05% for school district levies (residential, 2025–2026; subject to annual legislative adjustment)
Assessment Cycle
Biennial (odd years for residential)
Appeal Deadline
June 8 for the 2026 protest season (real property protest to the assessor); June 1 from 2027 onward
Assessment System
Governing CodeColorado Revised Statutes — Title 39 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio6.25% of actual value for local government levies; 7.05% for school district levies (residential, 2025–2026; subject to annual legislative adjustment)
Assessment CycleBiennial (odd years for residential)
Appeal System
Appeal BoardCounty Board of Equalization / Board of Assessment Appeals
Appeal DeadlineJune 8 for the 2026 protest season (real property protest to the assessor); June 1 from 2027 onward
Key Notes for Colorado
Colorado reassesses residential property every two years (odd years). Since 2025, the residential assessment rate differs for school district levies (7.05%) and local government levies (6.25%) and is subject to annual legislative adjustment. The protest deadline is June 1; CBOE appeal is July 15.
Hearing Types Available
1
Assessor protest2
County Board of Equalization3
Board of Assessment Appeals4
Court of AppealsValid Grounds for Appeal
Overvaluation
Incorrect classification
Unequal assessment
Denial of exemption