Please click on the titles to view additional information
Can I appeal my property taxes to the Assessor?
You may appeal your property’s actual value or classification to the Assessor. Because your property’s actual 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 level of taxation is determined by taxing authorities, not the Assessor. Questions about the level of taxation should be taken directly to the taxing authorities.
How are property taxes calculated?
Actual Value X Assessment Rate X = Assessed Value
Assessed Value X Mill Levy = Property Taxes
The assessment rate on residential properties in 2021 is projected to be 7.15%. The assessment rate on nonresidential properties is fixed by law at 29%. Based on a hypothetical mill levy of 88, each $1,000 of actual value on a residence using 7.15% as the assessment rate equates to $6.29 in property tax. Each $1,000 of actual value on a nonresidential property equates to $25.52 in property tax.
How is my property value determined?
The actual value assigned to residential properties is based on sales that occurred in the eighteen-month period from January 1, 2019 to June 30, 2020. Those sales indicate the market conditions in various parts of Mesa County, and the market value of specific types of properties. Five years of sales activity are analyzed for those types of properties that are few in number or of an unusual nature.
For most nonresidential property, we consider comparable sales information, construction costs, depreciation, and the income approach to value.
If I do not agree with the actual value, what should I do?
Come to the Assessor’s Office in May to talk with an appraiser about your value, or you may contact the Assessor’s Office in writing. You must notify the Assessor’s Office in writing or in person, not later than June 1, 2021, concerning the real property protest.
Please keep in mind that, should you appeal the valuation of your property, you should provide information to support your estimate of value. Helpful information can include photos, list of items in need of repair, nearby sales information, etc.
If you appoint an agent to act on your behalf, that person needs your written authorization.
Is the month of May the only time I can question my valuation?
Certainly not, the Assessor’s Office is open all year to answer your questions and discuss property valuations. However in order for values to be certified, budgets established and mill levies from various taxing entities set, there must be a deadline established to set values. In order to preserve your legal right to appeal a decision and your due process, you must make a formal appeal. The system is designed to appeal in person or in writing during the month of May once notices of value have been sent out by the Assessor’s office. Should you not be satisfied with the Assessor’s decision you may appeal to the County Board of Equalization (CBOE) with further due process appeals available.
What happens after I appeal?
The Assessor will review your appeal and respond to you in writing by the end of June. If you are not satisfied with the Assessor’s determination, you may make a written appeal to:
- The Mesa County Board of Equalization
- c/o Mesa County BOE Coordinator
- PO Box 20000-5006
- Grand Junction, Colorado 81502-5006
On or before July 15, 2021 for real property and July 20, 2021 for personal property.
(See instructions on the back of the Notice of Determination)
When is the best time to come in?
May office hours will be:
- Mesa County Courthouse Annex,
- 6th and White Avenue,
- Grand Junction, Colorado,
- Monday through Friday,
- 8:00 a.m. to 5:00 p.m.
The earlier you come in, the better. The last week of the appeal period has historically been the busiest time.
Who sets the assessment rate on residential property?
The Colorado Constitution requires that a specific relationship be maintained, on a statewide basis, between the value of all residential property and all non-residential property. Initially, this resulted in a residential assessment of 21% with a non-residential assessment of 29%. Non-residential assessment remains at 29%, while the residential assessment is set by the legislature every two years to maintain this relationship and is currently 7.15%.
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 tax notice.