Rate Breakdown

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

How Property Tax Works in San Juan County

San Juan County calculates property tax by first determining the *assessed value* of each parcel. The county assessor evaluates the market value of land and any improvements (such as a house or out‑building) as of January 1 of the tax year. The assessed value is typically 100 % of the market value, but certain property types (e.g., agricultural land) may be assessed at a different percentage.

Once the assessed value is established, the county applies a series of *millage rates*—the amount of tax per $1,000 of assessed value. In San Juan County the base millage rate for general fund purposes is set by the County Board of Commissioners, while additional mills are added by school districts, fire protection, road maintenance districts, and special tax districts.

For example, if a homeowner’s assessed value is $200,000 and the combined millage rate is 55 mills (0.055), the annual property tax would be:

• ($200,000 ÷ 1,000) × 55 = $11,000

Because millage rates can change each fiscal year, the total tax bill may fluctuate even if the assessed value remains stable.

Available Exemptions

Colorado offers several exemptions that can lower the taxable portion of your property. San Juan County administers these exemptions according to state law:

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $15,500 for qualifying owners. An additional $3,000 exemption is available for seniors (age 65+) or disabled persons.
• Senior Citizen (Age‑65) Exemption: Provides the $3,000 additional reduction mentioned above and may qualify the homeowner for a property tax credit if the total tax bill falls below a prescribed threshold.
• Disability Exemption: Same $3,000 additional reduction applies to owners who are legally recognized as disabled, regardless of age.
• Veteran Exemption: A $10,000 reduction in assessed value is available to honorably discharged veterans who are 65 or older, or to any veteran who is totally disabled. Surviving spouses of deceased veterans may also qualify.

To claim any exemption, owners must submit the appropriate Colorado State Forms (e.g., Form 540) to the San Juan County Assessor’s Office by the deadline—usually March 1 of the tax year.

Payment Schedule & Deadlines

San Juan County adopts the statewide Colorado payment timetable:

• First Installment: Due October 1. Payments made before this date are credited to the current tax year.
• Second Installment: Due December 15. This covers the remainder of the annual tax bill.
• Late Payment Penalties: If a payment is missed, a 10 % penalty is added to the overdue amount, plus interest at the state‑mandated rate (currently 7 % per annum).
• Quarterly Options: Property owners may elect to split the bill into four equal quarterly payments (October 1, January 1, April 1, July 1) by filing a “Quarterly Tax Payment Election” with the County Treasurer.

All payments can be made online through the San Juan County Treasurer’s portal, by mail, or in person at the Treasurer’s office. The portal offers automatic reminders and the ability to set up recurring electronic transfers.

Appealing Your Assessment

If you believe your property’s assessed value is too high, you have the right to appeal. The process in San Juan County follows these steps:

• Review the Notice of Assessment: You will receive a mailed notice each spring. Verify the property description, square footage, and comparable sales used.
• File an Appeal: Submit a written appeal to the San Juan County Assessor’s Office no later than May 15 (or the date listed on your notice). Include supporting documentation such as recent sales data, appraisals, or evidence of physical defects.
• Attend a Hearing: The Assessor’s Board will schedule a hearing, typically within 30 days of receiving your appeal. You may present your case in person or, if you cannot attend, submit a written statement.
• Decision & Further Review: The Board issues a written decision. If you disagree, you may request a review by the Colorado Board of Assessment Appeals within 30 days of the Board’s decision.

During the appeal, many owners find it helpful to bring a licensed appraiser’s report—this adds professional credibility and often leads to a more favorable adjustment.