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Field Visit Protocol
Appraiser Field Visits
From time to time, an appraiser from the Assessor’s Office may field visit your property. Colorado law, and the procedures and standards under which the Assessor’s Office operates, require us to do that. In fact, one of the goals that we have set for ourselves in Delta County is to field-visit each property at least every five years. At this time we have over 23,000 properties so we do have a big job to accomplish each year.
Under Colorado Statute, it is the duty of the County Assessor to “discover, list, classify and value all taxable real and personal property within the county”. It is also the duty of the Assessor to fairly and equitably distribute the tax burden under the law. While it is not the duty of the Assessor to actually levy taxes, equitable valuation under the law is necessary to distribute the tax burden in a fair and equitable manner. An integral part of the appraisal process is assuring that the inventory and characteristics of each property in the county are reflected in the Assessor’s records accurately. To do this requires an appraiser from our office to field visit properties in the county on a periodic basis.
Appraisers employed by the Delta County Assessor’s Office are required by law to be licensed by the Colorado Board of Real Estate Appraisers. As such, they are required to abide by the Uniform Standards of Professional Appraisal Practice (USPAP), published by the National Appraisal Standards Board of the Appraisal Foundation. The Appraisal Foundation was authorized by the United States Congress to be the source for appraisal standards and qualifications. Standard 6 of the USPAP specifically speaks to the need for physical inspections of property to produce credible “mass” appraisals.
The Division of Property Taxation Regulation, as directed in the Assessor’s Reference Library, Volume 3, directs county assessment personnel to perform the following tasks when physically inspecting a property:
- Visually survey the property site.
- Make careful inspection of structures on the property, noting characteristics, condition, amenities, etc.
- Measure all structures and make a “sketch” of the “footprint” of each level of a building.
- Calculate the square footage of all structures.
- Photograph the major structures, along with anything else that may aid in the correct valuation of the property.
The Delta County Assessor’s Office has the following guidelines/policy for field-visiting property within the County: These are designed to insure that the appraisers perform their functions in the most expeditious, accurate, and efficient manner, while, at the same time, insure that they respect the citizen’s right to privacy:
- When visiting a property, please attempt to contact the owner or occupant of the property, identify yourself to the owner or occupant as an employee of the Assessor’s office and show your official identification. Indicate your purpose for the visit, and secure permission to photograph, measure and document the characteristics of the property. If possible, the appraiser may attempt to schedule the visit in advance.
- If the owner/occupant objects to your presence on the property, it is the policy of this office that you should leave the property at once without objection. Contact should then be made by telephone or mail to secure permission to visit the property. Remain professional and do not argue or make comments to the owner/occupant. We do not have the right to trespass when told to leave. If such permission is continually denied, refer the information to your supervisor.
- After introducing yourself and receiving permission, (or after placing your business card in the door if no one is home), gather all data as necessary and practical to value the property during the visit. Please do this in an efficient, courteous manner with a minimum of intrusion or inconvenience to the owner. Be efficient with your time and information to avoid having to make a return trip.
- While measuring and inspecting the property, please always avoid damaging, soiling, or defacing any property, both real and personal, and always respect the owner’s privacy. Be aware of open curtains as you pass by windows or in taking pictures of the property. The Assessor’s information is public record – avoid having any individuals, pets or other circumstances in your pictures that may be harmful or embarrassing to the owner(s)/occupant(s).
- Appraisers should always attempt to accurately answer appraisal questions posed by the owner during or subsequent to an inspection. Follow through on any information you receive from the owner and, absolutely, return any phone call to answer a question in a prompt and efficient manner. Keep notes of your visits to refer to at a later date.
All taxpayers and landowners are entitled to equitable, fair and respectful treatment. As an appraiser you are required under your licensure, as well as by our office policy, to execute your duties in an unbiased manner. Cooperation in this effort benefits everyone.
- Who sets the tax rate or mill levy?
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Tax rates (mill levies) are determined by each taxing authority (County, Cities and Towns, School Districts, Fire Departments, Water and Sanitation Districts, and others) in the fall of each year. These authorities provide services to you and are listed on your annual tax notice.
Amendment I, the Tabor Amendment, was approved by the voters in 1992 and restricts the ability of taxing authorities to raise tax rates or revenue without voter approval. Some tax authorities have chosen to provide temporary tax credits, which allow the tax districts to maintain its official mill levy and not exceed revenue limits.
Additional revenue limitations for certain taxing authorities and school districts were enacted in 2025 through SB24-233 and HB24B-1001.
- I thought the “Taxpayer Bill of Rights (TABOR) Amendment” said that taxes could not go up, yet my valuation has increased. How can that be?
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The TABOR Amendment restricts the total amount of revenue growth an individual taxing entity (a cemetery district, for example) is allowed each year. This is computed by each entity utilizing a formula that takes into account inflation, new construction in the taxing entity’s boundaries, and other factors. The Amendment does not restrict the amount that an individual’s taxes may change, nor does it place a specific percentage limitation on any individual’s tax change. The Amendment does state that mill levies cannot be raised by a taxing entity without an election, except for very special circumstances. It also specifies that improved residential property must be valued using the market approach to value only.
- Why do Assessment Rates Vary so Much Based on How a Property is Classified?
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The differences in assessment rates between residential homes and other types of property began as a result of an amendment to the Colorado Constitution (known as the Gallagher Amendment) approved by the voters in 1982, which limited the residential share of the property taxes. Historically, the State Legislature adjusted the residential assessment rate each year to meet Gallagher statutory requirements. However, In 2020, Amendment B to the Colorado Constitution repealed the part of Gallagher that dictated how assessment rates were set. The rates continue to be set by the legislature annually, but under different rules. Rates cannot be increased without a vote of the people, but they can be decreased.
Senate Bill 24-233 made a significant change to the residential assessment rate beginning in 2025. In prior years, there was only one residential assessment rate used to determine the "taxable value" of a residential property. Now, two different assessment rates are applied; one for the school district and one for all other taxing entities. Under this bill, the school assessment rate will be maintained at a higher percentage than the all other local government rate.