Reason to have the Assessor
- To value property so that taxes being collected for community services - such as schools, roads, fire protection, police departments, open space, community college, and others - can be allocated equitably as required by state law.
Assessor Duties and Responsibilities
- Discover, list, classify, and value all taxable real and personal property within the jurisdiction of Pitkin County according to the provisions of the Colorado Revised Statutes.
- Determine the "actual value" of all real and personal property on the assessment date of January 1st of each year.
- Determine a fair and equitable value based on the market.
- All property, except that specifically exempt by law, is subject to taxation and it is the duty of the owner to see that it is listed with the Assessor.
- The Assessor’s office does not collect money for taxes, that is the job of the County Treasurer.
- Every odd-numbered year, all properties are reappraised.
Setting Property Tax Bills
- The Assessor does not set the amount of property taxes.
- The tax levies (which determine property tax bills) are set by the tax levying boards of the college, school, county, city, fire, metropolitan, water, and sanitation districts.
- The time to discuss the budgets and levies requested is during the fall at their budget hearings.
It is the responsibility of the Assessor to locate, identify, and appraise all locally assessable property subject to ad valorem taxes. The Assessor has no jurisdiction or responsibility for area budgets, tax rates, or amounts of taxes paid. These matters are handled by the various agencies performing the services supported by property taxes, such as the county government, city government, school districts, and other tax districts.