Taxing Districts and Authorities

Every property is geographically located within one of several taxing districts. View the district map (PDF) for more detail.

Each taxing district is in turn comprised of several Taxing Authorities. Only taxing authorities set mill levies; taxing districts represent the particular set of taxing authorities that service a given area. This distinction can be confusing, because the Taxing Authorities sometimes have the word "district" in their title - for example, the Crested Butte Fire Protection District. 

Each taxing authority establishes a mill levy for their operations, which is reflected on your property tax bill and in your property record. Some taxing authorities such as Gunnison County, provide service to all properties in the county, and are therefore in every taxing district in the county. Other taxing authorities, such as the Ragged Mountain Fire District, only provide service to properties within a certain geographical area, and consequently only affect one or a few taxing districts.

To view the current mill levies by district and authority, see 2025 Levies by District (pdf).

Tax Notes

• The Assessor’s Office does not set any tax levy or establish any mill rate.
• All school property tax is established and levied by the school district boards.
• All county property tax is established and levied by the County Commissioners.
• All city and town property tax is established and levied by city and town councils.
• All water, sanitation, fire protection, metropolitan, and miscellaneous district property taxes are established and levied by their respective boards.

For more information about the tax authorities budget and budget process, please contact your Gunnison County Taxing Authorities (PDF).

Identifying Your Tax District and Authorities

To identify which tax district your property is located within, view the district map (PDF), or view your property record in our Property Record Search. This information is additionally included with your Notice of Valuation, as well as your tax bill.

To determine which taxing authorities affect your property, pull up your property record in the Property Record Search and refer to the "Taxing Authorities" section near the bottom of the page. This information is also included on your tax bill.

For comprehensive lists of tax districts, taxing authorities, and mill levies, see the files below.

Related Files

2024 Mill Levies

2025 Mill Levies Compared to 2024 - All levies by tax district and tax authorities for the current and previous tax years

2025 Levies by District - All levies by tax district and tax authorities for the current year only

2025 Tax Authority Levy Breakdown - Detailed information on tax authority levies, broken down by specific funds & levy types

Districts & Authorities

Tax District Map - Map showing boundary lines for all tax districts in Gunnison County

Taxing Authorities Master List - All taxing authorities in Gunnison County, with contact information