Money and taxes - Mountains
Who sets and who collects your Custer County property tax
In Custer County, the assessor values your property and the treasurer collects the tax, with the actual bill built from value, an assessment rate, and local mill levies.
Published June 10, 2026 - Last verified June 11, 2026
A property tax bill in Custer County passes through two different county offices, and it helps to know which does what.
The assessor’s job is to estimate what your property is worth. That value is the starting point, not the tax itself. The treasurer’s job is to send the bills and collect the money, then pass it along to the schools, the county, the fire district, and other local bodies that the tax supports. If you disagree with your value, that is a conversation with the assessor; if you have a question about paying, that is the treasurer.
Colorado builds the actual tax in steps. The assessor sets a value, the state applies an assessment rate to turn that into a taxable amount, and then the local mill levies, set by the districts that serve your parcel, are applied. Because two nearby properties can sit in different sets of districts, similar homes can end up with different bills.
These rates and levies change, so this note does not quote a number. The durable point is the structure: value, rate, and levies, handled by the assessor and the treasurer.
For your parcel’s value and bill, contact the Custer County assessor and treasurer, and see the state Division of Property Taxation for how the pieces fit together.