Colorado property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

C.R.S. 39-10-104.5(3)(b): full payments after April 30 accrue 1% monthly interest from May 1; installment payments have separate accrual rules.

Official source. Statutory. Verified .

Appeal process

DOLA identifies district court, binding arbitration, or the Board of Assessment Appeals as routes after county review.

Official source. Verified .

Who may represent homeowners

8 CCR 1301-1 Rule 6 allows individuals before the Board of Assessment Appeals to self-represent or use an agent or attorney.

Official source. Statutory. Verified .

Senior property-tax exemption

C.R.S. 39-3-203: owner-occupier 65+ as of assessment date with ten years' ownership and primary-residence occupancy; qualifying surviving spouses and application requirements are addressed separately.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Colorado?

DOLA identifies district court, binding arbitration, or the Board of Assessment Appeals as routes after county review.

Who may represent a homeowner in a Colorado property tax appeal?

8 CCR 1301-1 Rule 6 allows individuals before the Board of Assessment Appeals to self-represent or use an agent or attorney.

Sources

olls.info
If the full amount of taxes is paid in a single payment after the last day of April, interest shall be added to the full amount of taxes due in the amount of one percent per month which shall accrue from the first day of May until the date of payment.

Verified October 24, 2026

content.leg.colorado.gov
Taxpayer may appeal to district court, binding arbitration, or the Board of Assessment Appeals (BAA).

Verified October 24, 2026

www.sos.state.co.us
Individuals may appear on their own behalf, be represented by an agent, or be represented by an attorney;

Verified October 24, 2026

olls.info
Property tax exemption - qualifications.

Verified October 24, 2026

olls.info
The owner-occupier is sixty-five years of age or older as of the assessment date and has owned and occupied such residential real property as his or her primary residence for the ten years preceding the assessment date;

Verified October 24, 2026