Tax Statements ASAP after Jan 1 – mail or electronic notification Total amount Real and Personal Property Actual Value and Assessed Value

Tax Statements Special notice for mobile home Failure to receive tax statement does not preclude collection Must include notice that a receipt available by request Separately list the mill levies and amount of taxes

Tax Statements Inform the school district general fund mill levy and what it would be in absence of state school district support funds. ( (2)) Taxpayer may request electronic transmission going forward if available.

Tax Statements Some counties print in house Some counties use outside vendor to print and mail Jeffco prints a page of info/disclosures that is inserted with each statement

Tax Types Real Personal Mobile Home

Real Property Permanently fixed (land, improvements on land) Improvements – structures, buildings, fixtures, fences, water rights

Business Personal Property Portable or moveable – equipment, furniture and fixtures used in the production of income in a business

Mobile Home Mobile homes that are not attached with a foundation are taxed as mobile homes

Certification Aug County Assessor reports to each taxing authority the total value of property. Dec County Assessor notifies taxing authorities of any changes in valuation. Dec Each taxing authority should levy a tax and certify to county commissioners. January 10- Assessor certifies tax dollar warrant to the Treasurer