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Assessor Duties and Functions
The Assessor’s Office discovers, lists and values all real and personal property located in the Delta County. The Assessor is also responsible for the administration of all property data records and maintains accurate parcel ownership data based upon the recorded property transactions at the office of the Delta County Clerk and Recorder, and all the map data pertinent to accurate parcel identification.
The records, with a few exceptions, of the Assessor are “Public” and the Assessor is considered to be the “Custodian” of these records. The availability of information regarding the records in the Assessor’s Office complies with 24-72-203(II) C.R.S., which states: Custodian shall….”Take measures as are necessary to assist the public in locating any specific public records sought and to ensure public access to the public records without unreasonable delay or unreasonable cost. Such measures may include, without limitation, the availability of viewing stations for public records kept on microfiche; the provision of portable disk copies of computer files, or direct electronic access via on-line bulletin boards or other means.”
This website features general information about the property appraisal process as well as a searchable property database. We are offering our data via computer access in order to live up to our commitment to provide the finest service possible to the public.
During the course of performing the tasks that are required of the Assessor’s Office, it becomes necessary for us to visit your property. There are several occurrences that might initiate a site visit to your property. We are required by law to reappraise the entire county every two years. While we don’t have the staff to visit every property in that time frame, our goal is to visit every property in a five year cycle. If there is a change in the inventory of the property (addition, remodel, new building, demolition or other change in inventory of the parcel), or if the property changes ownership, an appraiser will visit the property. We are also required to visit a certain number of businesses every year to audit personal property accounts.
NOTE: For field visit protocol, see Appraisal Field Visit Protocol.
- Who sets the tax rate or mill levy?
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Tax rates (mill levies) are determined by each taxing authority (County, Cities and Towns, School Districts, Fire Departments, Water and Sanitation Districts, and others) in the fall of each year. These authorities provide services to you and are listed on your annual tax notice.
Amendment I, the Tabor Amendment, was approved by the voters in 1992 and restricts the ability of taxing authorities to raise tax rates or revenue without voter approval. Some tax authorities have chosen to provide temporary tax credits, which allow the tax districts to maintain its official mill levy and not exceed revenue limits.
Additional revenue limitations for certain taxing authorities and school districts were enacted in 2025 through SB24-233 and HB24B-1001.
- I thought the “Taxpayer Bill of Rights (TABOR) Amendment” said that taxes could not go up, yet my valuation has increased. How can that be?
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The TABOR Amendment restricts the total amount of revenue growth an individual taxing entity (a cemetery district, for example) is allowed each year. This is computed by each entity utilizing a formula that takes into account inflation, new construction in the taxing entity’s boundaries, and other factors. The Amendment does not restrict the amount that an individual’s taxes may change, nor does it place a specific percentage limitation on any individual’s tax change. The Amendment does state that mill levies cannot be raised by a taxing entity without an election, except for very special circumstances. It also specifies that improved residential property must be valued using the market approach to value only.
- Why do Assessment Rates Vary so Much Based on How a Property is Classified?
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The differences in assessment rates between residential homes and other types of property began as a result of an amendment to the Colorado Constitution (known as the Gallagher Amendment) approved by the voters in 1982, which limited the residential share of the property taxes. Historically, the State Legislature adjusted the residential assessment rate each year to meet Gallagher statutory requirements. However, In 2020, Amendment B to the Colorado Constitution repealed the part of Gallagher that dictated how assessment rates were set. The rates continue to be set by the legislature annually, but under different rules. Rates cannot be increased without a vote of the people, but they can be decreased.
Senate Bill 24-233 made a significant change to the residential assessment rate beginning in 2025. In prior years, there was only one residential assessment rate used to determine the "taxable value" of a residential property. Now, two different assessment rates are applied; one for the school district and one for all other taxing entities. Under this bill, the school assessment rate will be maintained at a higher percentage than the all other local government rate.