Taxes
Property taxes become due and payable on January 1 of each year for the previous year’s assessment (C.R.S. 39-10-102), example the 2010 taxes are payable in 2011. However, payments may be paid in two equal installments or in one full installment.
Taxes are calculated by multiplying the assessed value times the mill levy. You can find the value and mill levy information on your notice.
- Valuation
- Set by the Assessor’s Office in May of the prior year
- Please contact the Assessor’s Office if you have questions on how the valuation was determined
- Taxing Districts and mill levies
- The districts set the mill levies in December of the prior year (County commissioners, School Boards, City Council, voter approval and directors of districts)
- Mill Levy Breakdown: Mill Levies by District.pdf
Notices
The County Treasurer's Office bills property taxes from the tax roll warrant certified by the County Assessor. Tax notices are sent out mid-January of every year. This is the only notice you will received.
Failure of any person to receive their annual tax notice shall not preclude collection by the treasurer of the amount of taxes due and payable by such person C.R.S. 39-10-1030(1)(a). Applicable delinquent interest and other charges shall apply to delinquent payments (C.R.S. 39-10-104.5). Please contact the Treasurer’s Office if you have not received your notice by February.
Payments
Collected taxes are apportioned and distributed by the Treasurer to the various taxing authorities listed on your tax notice.
If your taxes are paid into an escrow account as part of your monthly mortgage payment, it is your responsibility to forward the tax notice to your mortgage lender and to verify that your taxes have been paid. Please keep a copy for your records, as we do NOT bill the mortgage companies directly.
The Treasurer is not responsible for erroneous payments, if in doubt, please check with your mortgage lender to determine who is responsible for the tax payment.
Any tax less than $25.00 must be paid in full. C.R.S. 39-10-104.5(6)
Make checks payable to: PITKIN COUNTY TREASURER for the exact amount. Checks must be drawn on a U.S. Bank.
For accurate credit of your payment, please include the proper coupon or reference the schedule number on your check.
To pay by credit card visit www.officalpayment.com or call 1-800-2PAY-TAX. (Use Jurisdiction Code 1607)
Cash is also accepted in the office of the Treasurer.
ACH are not accepted.
Wires are accepted on a case to case basis. Please contact the Treasurer’s Office if you wish to send a wire. Failure of doing so could result in the wire being returned.
If you owe past year taxes, all redemption funds MUST be tendered in the form of a Cashier's Check or Cash.
C.R.S. 13-21-109 allows the Treasurer to collect an amount equal to the face amount of any returned check or draft. It is the policy of the Pitkin County Treasurer's office to collect a $20.00 returned check fee for each returned check.
Payment and Other Due Dates
If the due date for your property taxes falls upon a Saturday, Sunday or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, C.R.S. 39-10-105.5(8).
February 28 - First half taxes must be postmarked no later then the last day in February to avoid payment of interest.
June 17 - Second half taxes (if paid in installments) must be postmarked no later than the 17th day of June.
April 1 - Deadline for application for State of Colorado Senior Property Tax Deferral Program. Please contact the Treasurer’s Office to receive the application.
April 30 - Single payment or Full/Whole Payment (Not paid in installments) must be postmarked no later than April 30.
July - Delinquent Notices are sent to assessed owners if taxes are not paid.
September - Delinquent Personal Property and Mobile Homes advertised in The Aspen Times
October - Delinquent Real Estate taxes advertised in The Aspen Times
October 1 - Distraint of Delinquent Mobile Homes and Personal Property
November Tax Lien Sale 07 November 2013 - Date of Annual Delinquent Tax Lien Sale
Delinquent Taxes
If paying taxes after the due dates, please contact the Pitkin County Treasurer's office at (970) 920-5170 for the correct amount of interest due.
Interest must be included with payment. Calculate as follows:
Payment Month | 1stHalf | 2nd Half | Full Payment | Total Tax
Less than $25 |
March | 1% | ---- | ---- | ---- |
April | 2% | ---- | ---- | ---- |
May | 3% | ---- | 1% | 1% |
June 1-15 | 4% | ---- | 2% | 2% |
June 16-30 | 4% | 1% (16th) | 2% | 2% |
July | 5% | 2% (1st) | 3% | 3% |
August | 6% | 3% (1st) | 4% | 4% |
Payment after August | Please contact the Treasurer's office
for proper amount of interest and other fees. |
Delinquent REAL estate taxes will be advertised once a week for three consecutive weeks prior to the annual Tax Lien Sale held in November. Taxes remaining unpaid shall then be sold at Tax Lien Sale for the amount of taxes, accrued interest, advertising, and other applicable charges (C.R.S. 39-11-102)
A Tax Lien Sale Certificate of Purchase will be issued to the purchaser of a tax lien. The tax, plus interest, advertising and certificate fees will accrue interest from the date of sale at the legal percentage rate pursuant to C.R.S. 39-11-117 and 39-12-103.
Real estate tax liens may be redeemed at any time within three years from the date of sale or at any time before a tax deed is issued. Redemption funds MUST be tendered in the form of a Cashier's Check or Cash.
Colorado Statutes 39-12-103. Redemption made - interest. (1) Real property for which a tax lien was sold under the provisions of article 11 of this title as a result of delinquent taxes may be redeemed by the owner thereof or his agent, assignee, or attorney, or by any person having a legal or equitable claim therein, or by a holder of a tax sale certificate; except that such holder may redeem such real property from any sale of a tax lien thereof made subsequent to the time of the issuance of the tax sale certificate upon which he is relying, and the amount paid for the redemption of the subsequent certificate of purchase shall be endorsed as subsequent taxes paid on the certificate upon which he is relying.
Delinquent Mobile Home - Personal Property taxes will be advertised once in September and after October 1 they shall be subject to distraint, seizure and sale. C.R.S. 39-10-111)
If your Personal Property Notice shows a late filing fee, contact the Pitkin County Assessor's Office (970) 920-5160 for an explanation