Property Tax Cycle

The property tax cycle begins with the Assessor’s Office appraising property for taxation purposes. Once the Assessor has completed this process, the assessment roll is electronically transferred to the Auditor's Office which calculates the bills based upon the tax rates and special assessments such as the solid waste fee and water district fees. The Treasurer-Tax Collector's Office receives the tax roll and bills the owner of the property being taxed. This office collects all property taxes for real estate, homes, commercial property, boats, mining claims and business equipment.

As payments are made, the Treasurer-Tax Collector's Office monitors the payments and whether or not the payments are timely. If the taxes are not paid for five years from the date of default on secured property (property with land included), the Treasurer-Tax Collector's Office must conduct a Public Auction to sell the property and recover the taxes that are due.

News And Important Due Dates

• View the Notice of Impending Power to Sell Tax Defaulted Property posted in the Mountain Messenger on May 22nd, 29th and June 5th of 2025.

• Reminder!

  • Supplemental Bills that were printed and mailed in June of 2025 will have the  due dates of July 2025, for the 1st installment and December 2025, for the 2nd installment.
  • Unsecured Bills for mining claims, boats, business assessments, etc., will be mailed no later than July 31, 2025.