How a property tax bill is built in Cheyenne County

A property tax bill in Cheyenne County is not one number someone picks. It is built from three parts, and knowing them helps the bill make sense.

First is the actual value, what the property is judged to be worth. The county assessor sets this. Second is the assessment rate, a percentage set by state law that turns actual value into the smaller assessed value the tax is figured on. There is not just one rate: the rate depends on how the property is classified — residential, commercial, agricultural, and so on — and in recent years state law has set different residential rates for school district taxes than for other local governments. Third is the mill levy, the rate charged by each local district that covers the parcel, such as the county, a school district, a fire district, or other special districts.

Because districts overlap and classifications differ, two properties with similar values can owe different amounts. That is normal, not a mistake.

Two county offices handle the work. The assessor values and classifies the property. The treasurer sends the bill and collects the money. If you have a question about value or classification, that is the assessor. If it is about paying, that is the treasurer.

Rates and levies change year to year, so this note does not quote a number. To see the current figures and how your parcel is valued, use the Colorado Division of Property Taxation at dpt.colorado.gov and the Cheyenne County assessor and treasurer offices.