Rate Breakdown

Property taxes in Logan County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Logan County

Logan County property taxes are based on the taxable value of real‑estate as determined by the Colorado Department of Local Affairs (DOLA) and the county assessor. Each year the assessor conducts a market‑value assessment, typically in May, using recent sales, cost‑approach data, and income‑approach methods for commercial properties. The assessed value is then multiplied by the county’s combined millage rate (mills per $1,000 of taxable value) to calculate the annual tax bill.

• Assessment process: The assessor reviews property characteristics, recent comparable sales, and any improvements. Owners receive a notice of assessment by early June and have 30 days to request a correction before the value is finalized.
• Millage rates: Logan County’s general mill rate is set by the Board of County Commissioners, while school districts, fire protection, water districts and other special districts each add their own millage. The total combined rate for 2024‑25 is approximately 71 mills (0.071 × assessed value), but rates can vary slightly by location within the county.
• Taxable value: After exemptions are applied (see below), the remaining value is multiplied by the combined mill rate to produce the amount owed for the fiscal year.

Available Exemptions

Colorado law provides several exemptions that can reduce the taxable value of a home or land. Logan County applies these exemptions in the same way as the rest of the state.

• Homestead exemption: Reduces the taxable value of a primary residence by $250,000 (or $350,000 for properties built after 1975) and offers a 5 % increase in the exemption amount for qualifying seniors and disabled owners.
• Senior citizen exemption: Homeowners age 65 or older who meet income limits (generally $50,000 household income) receive an additional $100,000 reduction in taxable value.
• Disability exemption: Qualified disabled persons (or their surviving spouses) may claim an extra $100,000 reduction, provided they meet the same income criteria as seniors.
• Veteran exemptions: Honorably discharged veterans or their surviving spouses can receive a $4,000 reduction for a single‑service veteran and a $7,000 reduction for a veteran with a service‑connected disability of 50 % or greater.

Payment Schedule & Deadlines

Logan County follows the Colorado statewide payment calendar. Property taxes are due in two installments, and missing a deadline triggers interest and penalties.

• First installment: Due on the first business day of March. The amount is half of the total bill, unless the owner elects to pay the full balance.
• Second installment: Due on the first business day of August. This payment covers the remaining balance and any adjustments from the first installment.
• Late payment consequences: After the March deadline, interest accrues at 6 % per year on the unpaid portion. After August, a $40 penalty is added to the outstanding balance, plus continued interest.
• Payment options: Taxes can be paid online via the county’s payment portal, by mail with a check or money order, in person at the Treasurer’s office, or through an automatic bank draft.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate, Logan County offers a clear, step‑by‑step appeals process.

• File a protest: Submit a written protest to the Logan County Assessor’s Office within 30 days of receiving the assessment notice.
• Request a hearing: The County Board of Equalization will schedule an informal hearing where you can present evidence such as recent sales data, independent appraisals, or error corrections.
• Decision and further appeal: If the Board’s decision is unsatisfactory, you may appeal to the Colorado Board of Assessment Appeals within 30 days of the Board’s written decision.
• Tips for success: Bring detailed comparative market analyses, photos of the property, and any documentation of unrecorded improvements or defects. Professional appraisal reports carry significant weight.