Gunnison County, Colorado Photo courtesy of John Chorlton Photo courtesy of John Chorlton Photo courtesy of Alex Fenlon Photo courtesy of John Chorlton
Curious About the Property Tax Process?

Many Gunnison County property owners are asking for information about the property assessment and taxation process: Will the increased market value of their properties be sustained in the 2009 reappraisal?  And, what the impact will be on their property taxes in the coming years?  The property tax process begins with the County Assessor and ends with the various taxing entities that provide services to the citizens of Gunnison County.  While your property assessment and your property taxes are linked, they are very different processes. 

The responsibility of the Gunnison County Assessor’s Office is to determine an equitable market value on Gunnison County properties (every odd-numbered year in a process known as the “reappraisal”), while being fair - and respectful – of the people who own these properties.  For the coming 2009 tax year, most values will be based on sales data in the 24 months prior to June 30, 2008.

While the sales volume in Gunnison County has significantly slowed since the 2007 reappraisal (which utilized sales from the 24 months ending 6/30/06), property values have held steady in most areas.  There are some areas that saw a decline, and there are some which saw an increase, but generally speaking, property values in Gunnison County have held steady in the past two years.  This is good news for your real estate investment in Gunnison County, compared to other significantly declining real estate markets across the nation.  The going concern, of course, is what affect the value has on your property taxes.

Each year, county commissioners, city and town councils, school board members and special district board of directors (collectively known as “taxing authorities” or “taxing entities”) hold public budget meetings to determine the dollars needed for their upcoming year’s operations.  These taxing entities finance their operating budget, in part or in total, with property taxes.  Each of these taxing entities has a geographic area that they provide services to, and all property owners in that geographic area contribute a portion of their property taxes for those services.  Taxing entities are allowed to collect property taxes by setting a mill levy that runs against the total property value for their geographic area. 

The process starts with the Assessor, who reports the total assessed value to the state and to each taxing entity on August 25th of each year.  Soon after this date (usually September – November) each taxing entity will hold their annual budget meeting to determine the mill levy needed for their budget.   

The mill levy, or rate of taxation, is set by each taxing entity and is listed on your property tax bill.  You can also look up the taxing entities that affect your property on the Assessor’s online property record search. 

Each taxing entity determines the revenue needed to operate in the coming fiscal year.  The required revenue is then divided by the total assessed value to determine the mill levy for the entity.

For example:  

  • Blazing Saddles Fire District needs $3,750,000 for its annual operating budget.
  • The Assessor has determined that the collective property value within Blazing Saddle’s geographic area is $100,000,000.
  • $3,750,000 ÷ $100,000,000 = 3.75% or 37.5 mills
  • Blazing Saddles Fire District will set their mill levy at 37.5.  Property owners within this fire district’s geographic area will pay 3.75% of their assessed value to Blazing Saddles for fire protection through their property tax bill.

Property owner responsibility
It is your responsibility, as a property owner and property tax payer, to contact the taxing entity or attend the annual budget meetings if you have any questions or concerns about how your tax dollars are spent.  It is important to understand what it takes to operate the taxing entity’s operations, and what the challenges are – current and future – that it faces.  There are often many issues that affect the budget, which aren’t readily apparent, such as federal or state mandates on services, standards and personnel qualifications.  Then there are other issues that are more obvious such as rising fuel costs, a heavy snow year, aging infrastructure or expanded school enrollment. Become informed about the services provided in your area. 

Don’t wait until after you receive your tax bill to question the tax rate.  If you are interested in being involved, it’s important that you participate in the taxing entity’s budget process this fall.  The budget hearing dates are published in the paper, and you can also contact the organization directly.  Contact information is listed below, and is also on the Assessor’s website.

Tabor and Gallagher Amendments
The Tabor (Tax Payer’s Bill of Rights) Amendment controls the amount of revenue that local governments and taxing entities can collect and spend.  However, if an entity has “debruced,” some or all of the restrictions placed on the amount of revenue they can collect and spend imposed by the Tabor amendment have been lifted.  Additionally, Colorado State statute sets a 5.5% limit on the annual percentage increase that taxing entities can increase their revenues.  Some taxing entities have had this revenue restriction removed by the voters.  You can get this information directly from each taxing authority or from the Department of Local Affairs, State of Colorado, at (303) 866-2156.

The reason vacant land and commercial property is assessed at 29%, and residential homes at 7.96%, is because of the Gallagher Amendment.  This amendment to the Colorado Constitution, approved by the voters in 1982, limits the residential share of property taxes.  The State Legislature adjusts the residential assessment rate each reappraisal year, although it has remained at its current 7.96% level for 6 years.

Contact the Gunnison County Assessor’s Office for more information, or if you have any questions:

Gunnison County Taxing Entities:
Bostwick Park Water District
Gordon Autry, Chairman
(970) 249-8707
Carbondale Fire Protection District
Ron Leach, Secretary/Treasurer
(970) 963-2491
Colorado River Water District
Rob Streit, Senior Accountant
(970) 945-8522
Crawford Water District
Barbie Dickinson, Bookkeeper
(970) 921-4889, (970) 921-4775
Town of Crested Butte
Lois Rozman, Finance Director
(970) 349-5338
Crested Butte Fire Protection District
Michael Miller, District Manager
(970) 349-5333, ext. 1
Crested Butte South Metropolitan District
John Dietrich, District Manager
(970) 349-5480
Delta School District – 50J
Mike McMillan, Superintendent
(970) 874-4438
East River Regional Sanitation District
Frank Alfone, District Manager
(970) 349-7411
City of Gunnison
Wendy Hanson, Finance Director
(970) 641-8162
Gunnison Cemetery District
Rita McDermott, Admin. Assistant
(970) 642-1152
Gunnison County
Hap
Channell, BOCC Chair
(970) 641-0248
Gunnison County Fire Protection District
Stephen Williams, Chairman
(970) 641-2171
Gunnison County Metropolitan Recreation District
Lori Patin, Budget Officer
(970) 641-8725
Gunnison School District – RE1J
Jon Nelson, Superintendent
(970) 641-7770
Town of Marble
Karen Mulhall, Clerk
(970) 384-0761
Montrose School District – RE1J-M
Karin Slater, CFO
(970) 249-6087
Town of Mt. Crested Butte
Carl Trujillo, Finance Director
(970) 349-6632
Mt. Crested Butte Water & Sanitation District
Frank Glick, District Manager
(970) 349-7575
North Fork Water District
Jean Hampton, Secretary & Treasurer
PO Box 217
Hotchkiss, CO  81419
(970) 872-2155
Town of Pitkin
Robin Wilcox
, Clerk/Treasurer
(970) 275-1970
Ragged Mountain Fire District
Larry Beckner, Attorney
(970) 245-4300, (970) 929-6575
Reserve Metropolitan District #2
Eric Weaver, District Accountant
(970) 926-6060, ext. 6
Skyland Metropolitan District
Frank Alfone, District Manager
(970) 349-7411
Upper Gunnison Water District
Frank Kugel, General Manager
(970) 641-6065


Office Staff

General Information and Questions:
Phone: (970) 641-1085
Email: assessor@gunnisoncounty.org

Staff:
Assessor
Kristy McFarland

Assessing Coordinator
Nancy Kovach
Real Property Appraisers
Bob Blackett
Mary Mast
Darrah Miller
Don Rundell

Deputy Assessor
Vicki Hildreth

Personal Property Tech.
Leanne Lee
Senior Appraiser/Analyst
George Lickiss
Property Transfer Tech.
Sarah Stone
Mike Thomas


Office Hours

9:00 a.m. - 4:00 p.m.
Monday through Friday (except holidays)


Contact Information

Assessor's Office
221 N. Wisconsin Street, Ste. A
Gunnison, CO 81230


Phone: (970)641-1085
(voicemail is available 24 hours/day)
Fax: (970) 641-7920
Email the Assessor's Office