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Assessor's Office

The Assessor's Office is responsible for valuing all real and personal property, including mobile homes, residential and commercial properties, and agricultural land. These valuations ensure that each taxpayer is assessed the appropriate amount of property taxes.

The Assessor is an elected position. Peggy Kanter was elected in 1978 and is next up for election in 2018. She was elected "Assessor of the Year" in 2007.

Phone number: (970) 728-3174


PLEASE NOTE: Values shown on accounts are not set and can change until June.

doc Real Property Protest Form and Protest Procedures
doc Mill Levy Chart for property tax payments in 2014
doc 2013 Abstract of Assessment and Levies
doc 2013 Special District Certifications
doc How can I estimate my taxes?
doc Real Property 2013 Values (2013 Reappraisal in May 2013)
doc Real Property Taxpayer Remedies
doc Real and Personal Property Protest Deadlines
doc Personal Property Declaration Schedule
doc Personal Property Declaration Filing Reminder
doc Personal Property Taxpayer Remedies

Property Tax Abatement:
doc County Property Tax Abatement Protocol
Link to Abatement Forms and other state forms exit

 

  • General
  • Property Info Online
  • FAQ
  • Forms
  • Maps
  • Protests/Appeals

Phone: (970) 728-3174
Fax: (970) 369-1007
General Email:  assessor@sanmiguelcounty.org

Business Hours: 
Monday - Friday, 8am - 5pm

Address:
Miramonte Building
333 W. Colorado Ave, 2nd Floor
PO Box 506
Telluride, CO 81435


Staff:
Peggy Kanter, County Assessor

Appraisers:
Jeff Marsoun
Nancy Calagna
Jeff Hemperley

Administrative Clerks:
Carmen Warfield
Jeannie Davis
Ben Pettinos

Staff emails:
Please use the general email for all correspondence:
assessor@sanmiguelcounty.org

Property Info Online exit
Click here to research property information, including sales, comps, mapping, and searches by owner name.


webMap exit interactive mapping website
Property information is also available through webMap. Overlay parcels on topo maps, zoning, and more.


Public Noticing
Public noticings generally require a list of owners surrounding a project. You may generate this list using the county's interactive mapping website. DISCLAIMER: Information may not be current or complete, and it is the individual's responsibility to confirm ownership and parcel configuration at the Assessor's Office.

info Questions and Answers About Property Taxes

How are property taxes calculated?

The following calculation is used to determine your property tax:
Actual Value x Assessment Rate x Mill Levy / 1000 = Property Tax

How is my property value determined?
All real property in Colorado is reappraised on a two-year cycle, in odd-numbered years.

The actual value assigned to residential properties January 1, 2013 is based on market values as of June 30, 2012, as defined by sales of residential property in the 18-month period from January 1, 2011, to June 30, 2012. Those sales indicated the market conditions in various parts of San Miguel County.

For nonresidential property, the cost, market and income approaches to value are all considered. Up to five years of market activity are analyzed for nonresidential properties.

All sales are trended to the end of the data collection period.

Who sets the assessment rate?
The "Gallagher Amendment" to the Colorado Constitution requires that a relationship be maintained, on a statewide basis, between the amount of property tax paid on residential property and the amount paid on nonresidential property. The state legislature sets the residential assessment rate once every two years to maintain that relationship. The assessment rate on nonresidential property is fixed at 29%. The residential assessment rate for 2011 and 2012 was 7.96%.

Who sets the mill levy?
Mill levies are set each year by taxing authorities: school districts; the county; cities; fire, water and sanitation districts; and others. These entities provide tax-supported services and are listed on your last tax notice.

The Colorado Constitution only allows taxing authorities to raise mill levies if an increase in the mill levy is approved by voters.

Can I appeal my property taxes to the Assessor?
Not really. You may appeal your property's actual value or classification to the Assessor.

Because your property's value is an important figure in the property tax equation, a different value or classification can have an effect on your property taxes. However, the amount of taxation is determined by taxing authorities, not the Assessor. Questions about the level of taxation should be taken directly to the taxing authorities.

Questions regarding tax payments should be directed to the County Treasurer.

Visit the Colorado Department of Property Taxation exitfor the following brochures and forms.

  • Understanding Property Taxes
  • Property Valuation and Taxation for Business and industry
  • Senior Citizen and Disabled Veterans Property Tax Exemptions Brochure
  • How Agricultural Property Is Valued

Link to Abatement Forms and other state forms exit

Assessor Maps
The large Township/Range/Section/Quarter Section maps which are available in the Assessors Office are also available as Adobe Acrobat .pdf files.  To request files, please contact the GIS Department at (970)369-5470 or heatherw@sanmiguelcounty.org.


webMap exit interactive mapping website
For more information, or to sign up for training, contact the GIS Department at (970) 369-5470 or heatherw@sanmiguelcounty.org.

jump Click on a blue bar below to open a topic window

jump What is a Protest?

A protest is an opportunity to prove that your property's estimated value is either inaccurate or unfair through the Assessor's Office. The San Miguel County Assessor provides several options to appeal property value, but a Protest may only be filed from May 1 to June 1 each year. Reasons for a protest might include:

  • Items that affect value are incorrect on your property record. You have an unfinished basement, not finished. You have a carport, not a garage. Your home has 1,600, not 2,000 square feet.

  • The estimated market value is too high. You have evidence that similar properties have sold for less than the estimated market value of your property.

  • If the Assessor’s record of acreage or square footage of land is incorrect, a protest should be filed. 

Employees of the Assessor’s office have been trained to be polite and helpful. They will do anything within their means to help you get the information you need for a protest. Please view them as an ally, not an adversary. 

If you think your value is correct, but your taxes are too high, this is an issue you must take up with the officials who determine budgets for each taxing authority. Taxes can not be protested through the Assessor’s office. 

jump Step-by-Step Protest Procedures
  1. Prepare. Find your property identification number on your assessment notice. Use this number to view or obtain a copy of your property record from the Assessor's Office. The information on all real property is also available on this website through the search function.
  2. Review the facts on the property record. Check the living area of your home, the size of your lot, the presence or absence of a garage or finished basement, the construction materials, the condition and so on.
  3. Gather as much information as you can on similar properties in your neighborhood. A search of sales is available online. Or ask a real estate broker for sales prices on these properties during the study period.
  4. Use the addresses of comparable properties to review their property record forms, which will include actual values. Compare the features of these properties to the features of yours. If there are differences, the values of the properties may be different.
  5. If you are protesting the value of your business personal property, please see the information on Personal Property Protests below for applicable dates.
jump Methods of Protest

Mail

If you choose to mail a written protest, you may elect to complete the protest form located on the Notice of Valuation. To preserve the right to protest, the real property protest must be postmarked not later than June 1. If June 1 falls on a Saturday, Sunday, or legal holiday, the protest is deemed to have been timely if postmarked on the next business day. If you don't have a Notice of Value, an appeal form may be accessed by clicking this link: Protest Form

Fax

A written protest may also be faxed to our office. Use the protest form located on your Notice of Valuation, complete, sign and fax to 970-369-1007. To preserve your right to protest, your faxed protest must be received in our office no later than midnight on June 1. If you are faxing your protest on June 1, be sure to allow enough time in the event that others are also faxing their protests at the last minute. We will not accept any protest time-stamped after midnight on that date.  If you don't have a Notice of Value, an appeal form may be accessed by clicking this link: Protest Form

In Person

If you wish to protest in person, please call the Assessor’s office at 970-728-3174 to set an appointment. While we make every effort to accommodate walk-in appointments, we have a limited staff and cannot guarantee that an appraiser will be able to see you quickly without an appointment. We recommend that you make your appointment early in the protest period to avoid crowds at the end of the month. Written protests may be presented in person no later than 5:00 p.m. on June 1.  If you don't have a Notice of Value, an appeal form may be accessed by clicking this link: Protest Form

The appraiser conducting your meeting will review your property record with you, and will accept any information you have gathered. The appraiser will not commit to a change in value at this meeting, even though you may have uncovered an error or the assessment appears to be inequitable.

jump Personal Property Protests
Personal property Notices of Valuation are mailed no later than June 15.  The Assessor conducts hearings on personal property valuation protests beginning June 15 and continuing through June 30. Protest procedures are identical to procedures for real property protests, although the dates are different. Written personal property protests must be postmarked on or before June 30.  Hand delivered written protests will be accepted through 5 p.m., June 30 and faxed personal property protests will be accepted if date-stamped before midnight June 30.
jump Assessor's Determination and Appealing the Assessor's Decision

Assessor's Determination
The Assessor must make a decision and mail a Notice of Determination (NOD) to you before the last regular working day in June.

Appealing the Assessor's Decision
If you disagree with the Assessor’s determination, you can file a written appeal with the County Board of Equalization (CBOE) on or before July 15 (during non-reappraisal years the deadline is July 15). The CBOE schedules and completes their hearings before August 5. The board must notify you in writing within five business days after their decision is made.

If you are satisfied with the CBOE decision, the process ends there. 

If not there are three options:

  1. Go to binding Arbitration,
  2. Appeal to the Board of Assessment Appeals (BAA), or
  3. Go to District Court

You must appeal within 30 days of the CBOE decision. 

If you choose Arbitration after the CBOE decision, the decision reached at Arbitration is final and not subject to review.

If you are satisfied with the decision rendered by either the BAA or District Court, the process ends there. If, however, the decision rendered by either the BAA or District Court is unsatisfactory, you may then appeal to the Court of Appeals within 49 days of the BAA decision or 45 days of a District Court decision. The only appeal beyond that is to the Colorado Supreme Court.

jump Real Property Protest Procedures

Land and Improvements

(Colorado statutes define “improvements” as: “Improvements” means all structures, buildings fixtures, fences, and water rights erected upon or affixed to land, whether or not title to such land has been acquired. 39-1-102(7), C.R.S.)

PROTESTS BY MAIL:
If you choose to mail a written protest, you may complete the protest form, and mail it to the Assessor at PO Box 506, Telluride, CO, 81435 or FAX it to (970) 369-1007. To preserve your right to protest, your mailed real property protest must be postmarked no later than June 1. Faxes must be delivered by midnight, June 1.

-OR-

PROTESTS IN PERSON:
If you choose to present oral or written objections to the Assessor in person, you may elect to complete a protest form and deliver it to the Assessor at 333 W Colorado Ave, 2nd Floor, Telluride, CO. For your convenience, please call for an appointment at (970) 728-3174.

To preserve your right to protest, you must appear in the County Assessor’s Office on or before June 1.

AFTER THESE DATES, YOUR RIGHT TO PROTEST IS LOST.

ASSESSOR’S DETERMINATION: The Assessor must make a decision on your protest and mail a Notice of Determination to you by the last regular working day in June.

APPEALING THE ASSESSOR’S DECISION: If you are not satisfied with the Assessor’s determination, or if you do not receive a Notice of Determination from the Assessor, you must file a written appeal with the County Board of Equalization on or before July 15.

TO PRESERVE YOUR APPEAL RIGHTS, YOU MAY BE REQUIRED TO PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDECE BE MAILED WITH PROOF OF MAILING.

FOR MORE INFORMATION, CONTACT THE ASSESSOR’S OFFICE AT (970) 728-3174.

If the date for filing any report, schedule, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day 39-1-120(3), C.R.S.