Pursuant to C.R.S. 24-72-205, the Assessor’s office may charge for preparation and copies of requested documents.

Requests made for ownership research for real estate or minerals completed by the staff will be assessed at $30.00 per hour after the first hour. The balance needs to be paid before the data is released. Credit Cards are allowed via the Baca County Treasurer.

Mineral ownership research will only be completed on two sections per request. More than two sections will require someone else to complete the research.

Plat pages (including digital camera photos) are $1.00 each per section for mineral and surface.

Residential and Ag sales spreadsheets are also available. Subscriptions to the spreadsheets are $20.00 each per year. Once you subscribe for the year, an email will be sent once a month with an updated spreadsheet.

Western Cartographer maps are available in our office. They are $30.00. To mail the book, an additional $12.00 will be added. The information is as of February 2021.

Pursuant to Colorado State Statute C.R.S. Article 3, Title 39, all taxable and exempt property is valued by the county assessor valuation criteria as stipulated by statute and by using manuals, appraisal procedures, and instructions issued by the Property Tax Administrator. The total value as determined by the County Assessor is certified to the county entities and the state. Each entity certifies a mill levy to the Assessor and then it is the duty of the Assessor to extend the tax on all property assessed and direct the County Treasurer to collect the taxes.

All property, real and personal, located in the State of Colorado on the assessment date, January 1, is taxable unless expressly exempted by the Constitution or state statutes. Article X, Section 3, Colorado Constitution, and 39-1-102 (16), C.R.S.

Most property in Colorado is valued using the three approaches to value: the market approach, the cost approach, and the income approach. The exception to the three approaches includes residential real property (market only), agricultural land, and natural resource land (special valuation procedures based on productivity and production).

The market, cost, and income data that county assessors use to apply the appropriate approaches to value are collected during specific periods prescribed by statute and represent a certain “level of value”.

Property taxes are not calculated on the “full actual value” as determined by the assessor. Instead, an assessment rate is applied according to the classification of the property. The current assessment rates can be found at Current Assessment Rates | Colorado Department of Local Affairs Division of Property Taxation.

Property owners will be sent a Notice of Valuation (NOV) each year when the value changes. The NOV must be mailed to owners no later than May 1. The NOV states the actual value that the assessor has assigned to the property. The purpose of this notice is to inform owners of any changes in value for their property and gives instructions on how to appeal the value.

If a taxpayer disagrees with the value assigned by the assessor, the taxpayer can protest (in person or in writing) during the statutory protest period. For Real Property, the protest period is between May 1 and June 8. For Personal Property, the protest period is between June 15 and July 5. Outside the protest period, if taxpayers would like to discuss their property, the Assessor’s office is open Monday through Friday, 8:30 a.m. to 4:30 p.m. (excluding holidays) to answer any questions and to ensure that all values are fair. The Assessor wants the correct value for all properties in Baca County.

All personal and written protests received during the protest period are processed and reviewed. The assessor and staff will correct all erroneous or improper valuations. If the assessor determines that the value is correct, no adjustments will be applied. A Notice of Determination will be sent to each taxpayer. The NOD will give reason(s) to support the changes or the denial. It will also give information regarding the taxpayer’s right of appeal to the County Board of Equalization.

Property ownership cannot be changed until necessary recorded documents are received. For more detail of the procedure contact an attorney.