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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.
The TABOR Amendment restricts the total amount of revenue growth and 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.
The differences in assessment rates between residential homes and other types of property is the 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 However, In 2020, Amendment B to the Colorado Constitution repealed the part of Gallagher that dictated how assessment rates were set. Now rates are set by state legislature annually. Rates cannot be increased without a vote of the people, but they can be decreased.
Actual Value x Assessment Rate = Assessed Value
Assessed Value x Mill Levy = Property Tax
For example, take a residential property with an actual value of $300,000. To derive the assessed value, multiply the actual value by the assessment rate: $300,000 x 6.765% = $20,295.
Then, multiply the assessed value by the mill levy (for this example, we’ll use 50 mills or .050 in decimal form) to determine the property tax: $20,295 x .050 = $1,014.75.
The word "improvement" is an appraisal term that refers to the structure that is on a property, and does not imply that the structure has been improved since the previous reappraisal. While a property may not have been updated and characteristics remain the same, the property value is based on what it would sell for as of the prescribed appraisal date. Real estate values are influenced by numerous economic, governmental and social factors. As property values change in the marketplace, those changes must be reflected on the assessment roll.
You can visit the county Assessor’s Office or go to their website to review information on similar properties and verify that the information the assessor has on your home is correct. If a neighbor has a similar house which recently sold, the sale price may also give you an indication of the value of your house.
Property owners can appeal the assessor's valuation of their property between May 1 and June 8 of each year. You may appeal your assessment by mail, in person, or by phone.
The Delta County Assessor's Office will contact you to schedule an onsite appointment to review your appeal and respond to you in writing by the end of June with a Notice of Determination (NOD). If you are not satisfied with the assessor's determination, you may make a written appeal on or before July 15 to the Delta County Board of Equalization (CBOE). You will then attend a hearing where you and the Assessor meet with a hearing officer to state what your opinion of value is.
If you are dissatisfied with the County Board of Equalization’s Decision:
You may appeal to the Board of Assessment Appeals (BAA), to the County Commissioners for binding arbitration, or the District Court of the county in which the property is located. You must appeal within 30 days of the County Board of Equalization's decision. Your determination for the County Board of Equalization will include procedures to file for arbitration, a BAA hearing, or District Court. Decisions reached through the arbitration procedure are final and not subject to review.
One sale by itself does not determine market value. All comparable sales must be considered when establishing a level of value for consistency and equalization purposes. Your sales transaction is verified and then will be considered along with sales of similar properties, so long as it is an arm's length, open market transaction.
Although location is very important in the valuation of real estate, it is not the only factor. Other factors to be considered in choosing good comparable sales are similarity in size, quality, style, and condition of the residential improvements. Therefore, other sales are also being considered in the valuation of your property.
If your property value has increased, that does not automatically mean that your property tax will go up by the same percentage. THE ASSESSOR DOES NOT SET PROPERTY TAXES OR MILL LEVIES. Property taxes are a result of assessed value running against the mill levies. The mill levies are established by the taxing districts at the end of each calendar year, based on the revenue needed to fund their annual budget. While there are constraints within the Colorado Constitution and Statutes to prohibit excess taxation, the responsibility lies with the taxpayer to attend the annual meetings of these taxing districts and ensure the expenses within the budgets are reasonable and necessary. Tax districts are political subdivisions of the state, subject to all of Colorado's open government laws, and are required to publish the dates of their meetings and provide financial statements at the public's request.
The Assessor identifies and values all property within the County in accordance with state law. The goal is to equalize property values so that taxes are distributed fairly and equitably between property owners.
The property assessment process is the basis for generating property tax revenues to pay for roads, schools, parks, libraries, fire protection, police protection, water, sewer, health, and other services.
Over the course of two years, values in different neighborhoods may change by significantly different amounts.
By law, the Assessor must consider a variety of market based information in appraising different kinds of property:
Vacant Land: Sales of similar land taking place during the study period adjusted for time and physical differences such as size, topography and access to amenities.
Residential Homes: Market sales of similar homes, taken from the current study period adjusted for time and property differences such as size, location, or age.
Commercial Property: Market sales of similar commercial property; income and cost. The Assessor's job is to analyze all pertinent information and reconcile it into an accurate, fair estimate of value.
According to State statute, the assessor is required to gather and confirm sales within an 18-month period ending on the June 30 of the year prior to a reappraisal year. This data-gathering period is referred to as the sales study period. While statute prescribes an 18-month study period, assessors are allowed to extend the study period back in time in six-month increments up to 60 months to ensure enough qualified sales within each economic area. When sales volume is high, fewer years can be used. When sales volume is low, more years may be necessary to obtain adequate comparable valuation data.
Residential properties, by law, must be valued solely by the market approach, using comparable verified sales from the study period ending June 30 prior to January of the reappraisal year. These statutes require the adjustment of sale prices to reflect changing market conditions. This is known as time trending. Sales of residential property that took place during the study period are analyzed to establish necessary time adjustments. Since the law requires that sale prices be adjusted to account for appreciation or decline in the market up to the June 30 appraisal date, it’s as if all homes that sold during the study period were sold on the June 30 appraisal date.
Property tax law is formulated like any other state law. Some provisions are enacted by Constitutional Amendment, some by legislation. The Colorado Division of Property Taxation, under the direction of the Property Tax Administrator hired by the Colorado State Board of Equalization (SBOE) formulates policies to administer the property tax laws. The SBOE also has oversight of County Assessors to assure compliance with assessment guidelines. Colorado is one the few states that also utilizes an independently conducted statistical and procedural audit of the assessor’s office to assure compliance with assessment guidelines, state regulations, and state laws. The auditor’s final annual audit report for the Delta County Assessor’s office for each year since 2003 may be accessed at the Delta County website.
Not usually. In many cases, there is no basis for a value adjustment. Many of the value changes which are made during the appeal period reflect minor corrections in property inventories, which generally do not cause major value changes. As for taxes, an example of a $1,000 reduction in actual value of an improved residential property would reduce a tax bill by around $4.00 to $6.00 depending on the mill levy.
The Assessor does not control the setting of mill levies. Taxpayers should consider attending budget hearings of taxing entities prior to the setting of mill levies. Furthermore, nearly all of the regulations and procedures the Assessor must follow are mandated by Constitutional Amendment, Statute, or State Regulation. Taxpayers should contact their Legislators in regard to matters of property taxation policy. The Assessor does not formulate tax policy.
By Colorado Constitutional provision, agricultural land is valued upon its ability to produce income, using a formula specified by the state, not upon its market value. There are specific requirements that must be met for property to qualify for agricultural designation. Agricultural residences are valued at their market value, just as regular residences are.
Generally speaking, assessment records of all types held by the Assessor’s office are deemed public, unless Colorado Statute specifically requires them to be private. Some examples of records for which there is not public access permitted are personal property account records, Real Property and Manufactured Home Transfer Declarations, and individual Senior and Veterans Property Tax Exemption data. Also, names of certain judicial and law enforcement personnel contained within the assessment records can not be displayed on assessment records available on the county website. Some proprietary income and other information supplied to the Assessor pertinent to the owner’s property may be considered confidential; however, generally speaking, information supplied to the Assessor in conjunction with an appeal of valuation becomes public record. To the extent that it is financially feasible, the Delta County Assessor, in compliance with § 24-72-203(II), C.R.S., has a policy of making as much public information as possible available on the Delta County website on a no-charge basis to the public.
Your title (if your vehicle has a lien we will accept a photocopy of the title showing lien information) or a current out-of-state registration Proof of insurance. A VIN inspection from any local law enforcement agency or licensed automobile dealer. Fees will vary depending on type and year of vehicle.
NOTE: As of July 1, 2007, to reduce costs, the Secretary of State’s Office will no longer mail renewal reminder post cards to notaries when their terms are about to expire. Notaries who wish to apply for reappointment will be able to obtain the necessary materials from our website, and renewal forms are now accepted up to 90 days prior to the current commission expiration date. Link...
Delta County Alerts is the official reverse emergency notification system for Delta County and parts of Gunnison (Somerset, McClure Pass, County Road-12 and County Road-265) and Montrose County (Maher/Crystal Creek) that Delta County Dispatch services. Delta County Dispatch and emergency management will use the Delta County Alerts system to send official, real-time focused alerts to members of the public about potential life safety issues happening in your neighborhood and what steps residents may need to stay safe.
Yes, due to the transition from CodeRED to Delta County Alerts, we need all Delta County residents to register for the new system to ensure we have complete and accurate contact information in the notification system to include: address, cell phone, home phone (if applicable), email, and cell phone number. Use of the CodeRED system by Delta County will end on January 15, 2023. If you previously created an account with CodeRED, that online account will stop working in January 2023 and you need to create a new account online with Delta County Alerts.
Great question! We recommend you create a contact in your cell phone contacts with the below information so you can easily recognize emergency alerts coming to your phone!
Registering for Delta County Alerts has many benefits including:
Anyone who lives, works or owns property in Delta county or within the Delta County 911 dispatch area which includes the Maher area of Montrose County and out to the Black Canyon and the Somerset / Hwy 133 McClure Pass, Kebler Pass and County Road 265 Muddy Creek areas in Gunnison County. Visitors or people with family in the notification area may also register to receive alerts!
If you, a family member, friend or neighbor need assistance registering for Delta County Alerts, please call the Delta County Sheriff's Office at 970-874-2000 (Monday - Friday from 8:00 am to 5:00 pm) or email Emergency Management. You can also register by texting the words "deltacounty" (must be lower case) to 65513.
YES - we highly recommend that everyone provide a home and/or work physical address when registering. The Delta County Alerts system works best to notify you of incidents near your home when the system has a physical address programmed into the system. If we do not have your address, the system will not be able to send geo-targeted alerts or critical weather alerts. We also recommend that you register your children's school address on your account so you can be alerted to public safety issues alerts near the school.
Note, regardless of whether you register your full address, the system will prompt all users to provide the following information to assist us in sending emergency notifications to geographical regions of the county:
No, the information you provide will only be used by local system administrators to send you alerts. Your contact information will never be sold to an outside entity.
The following are just a few examples of reasons why you may NOT receive Delta County Alerts:
If you are moving out of the area or no longer wish to receive emergency alerts, you may unsubscribe directly from inside your registration portal. Please login to your Delta County Alerts account, go to the "unsubscribe" button on the left side of your account and follow the prompts. This will delete all contact data from the system. If you need assistance, please contact Delta County Emergency Management at 970-874-2004 or email Emergency Management.
No. Generally, building permits still are not required in the unincorporated areas of Delta County. However, development must comply with standards in the Delta County Land Use Code (e.g. setbacks), and lands within the Highway 92 Overlay require a building permit. Also, Electrical and Plumbing permits are required through the State Division of Professions and Organizations (DPO), Well permits are required through the State Division of Water Resources (DWR), and Septic permits are required from the County Health Department.
Delta County adopted a Land Use Code, but has not adopted Building Codes. These are separate regulations where Land Use Codes provide direction of what can occur where, and Building Codes provide minimum specifications how a structure must be built.
No. Zoning designations establish the minimum parcel size and lot dimensions (Chapter 3.A, Table 3.a LUC). Lot sizes range from smaller lots (7,500 sf) in the Urban Growth Areas (UGA) to larger lots (35+ Acres) in the A-35 zone. Existing parcels smaller than the minimum parcel size are lawful and not restricted.
A property owner can request to divide off a portion of their parcel that does not meet the minimum lot size. However, the Board of Adjustments (BOA) must grant a variance from the minimum standards (lot size, lot width, frontage, etc.) before such subdivision can be approved.
Findings to approve a variance include: a) extraordinary and exceptional situation or condition (e.g. topographical constraint); b) difficulty or hardship; c) consistent with purpose of the Land Use Code. In addition, a variance to reduce lot size also requires findings that the parcel; a) conforms to all other requirements of the Code; b) meets the minimum lot dimensions for the zoning designation; c) does not interfere with wildlife habitat; and d) are not part of a prior subdivision and will be restricted from further subdivision.
For subdivisions approved/submitted prior to the 2021 Land Use Code
Subdivisions processed under the regulations in place prior to the 2021 Land Use Code must be completed January 5, 2022 pursuant to Resolution 2021-R-001.
EXAMPLE: A property has 20 acres and is zoned A-35. The owner wants to divide off a 2-acre portion for their family. Said owner may apply for a variance to create one new lot that does not meet the minimum lot size. With a variance for last size, all property involved in the division would be prohibited from any further subdivision.
Yes, if it is a lawful use/structure. Uses/Structures established in conformance with the rules in place at the time, but that are not consistent with the Land Use Code are considered lawful (aka legal nonconforming). A legal nonconforming use/structure may be continued and maintained in reasonable repair, but shall not be altered or expanded.
No, if it is an unlawful use/structure. Uses/Structures that were not consistent with the rules in place and are not consistent with the Land Use Code are considered unlawful (nonconforming). The Code does not allow for the perpetuation of unlawful development.
No. The Delta County Assessor appraises property based on the actual use of the property, regardless of the zoning designation.
Yes. While the Land Use Code is not based on density, one residence is allowed per lot in general. Up to two (2) additional residences may be allow provided there are permitted water connections for each unit, there is capability to provide adequate wastewater systems (e.g. septic), and the units are designed such that the units meet standards if the property were to be subdivided in the future (e.g. setbacks). At least one (1.0) acre is required for each wastewater system unless a septic variance is granted by the Health Department (Environmental Health). Development of four (4) or more units requires a Zoning Permit.
You are required to report to the Pretrial Services Office within 24 hours of your release from jail. Office location and hours are listed above.
There is no initial cost for pretrial services. Some fees may be imposed if you are non-compliant with the conditions of your bond.
Pretrial supervision and services terminate once you are sentenced in Court.
You have a choice of paying your property taxes in full or in two equal payments. If you choose to pay in full, that payment is due by April 30th. If you choose to pay in equal installments, the first payment is due by the last day of February, and the second payment is due by June 15th. You may pay in person at the Treasurer’s Office located at 501 Palmer Street, Suite 202, in Delta or at the County Annex Building, 196 W. Hotchkiss Avenue, Hotchkiss, or you may mail your payment to the Delta County Treasurer, PO Box 580, Grand Junction, CO 81502-0580. United States Postal Service postmark is accepted for payment deadlines. We accept cash, checks, money orders, cashier’s checks, or certified funds. Be aware, however, that correct change may not always be available at the County Annex Building. Credit card or e-check payment may be made through GovPros.
By state statute, there is a 1% late fee charged for each month the property taxes are late. The first week of September, manufactured home and personal property taxes that are unpaid shall be advertised in the local newspaper. Unpaid real estate taxes will be advertised in September/October for three consecutive weeks. Taxes that remain unpaid are subject to sale at the property tax lien sale, which is generally held the first Thursday in November.
Note: There are additional fees added to your tax bill if your property is advertised. Manufactured homes and personal property are also subject to a distraint notice, which shall be posted at/on the delinquent property. This notification defines the delinquent property, the amount due, and payment instructions. Distrained property shall not be moved or sold until the taxes are paid. The distraint posting will also generate additional fees which shall be included as "Fees" on the posted notice.
If the investor who purchased the tax lien at the annual tax lien sale holds that lien for three years following the date of purchase, they are eligible to apply for a Treasurer’s Deed. If a Treasurer’s Deed is issued, you will lose the ownership of your property. The Treasurer’s Office does its due diligence to contact property owners during the Treasurer’s Deed process. You have the right to redeem the tax lien on your property at any time after the sale until a Treasurer’s Deed is issued. Note: Manufactured homes that are located on property that is not owned by the property owner shall be eligible for a Certificate of Ownership after one year.