Boulder County has moved to a .GOV internet domain – Learn more

Certification of Values to Taxing Entities

Certification of Values to Taxing Entities

Related Information

Data Used to Determine Revenue

The data certified by the assessor to a taxing entity is used by the entity to determine such information as the amount of revenue that can be generated from the taxable property within its boundary, the maximum revenue and spending increase over the prior year’s revenue and spending, and the mill levy needed to generate the desired revenue.

Each year, taxing entities are required to develop a budget for the upcoming year. Once the projected expenses have been determined and the budget is finalized at a public hearing, revenue must be generated to fund the expenses. Most taxing entities derive some of their operating revenue from property tax. The data furnished by assessors is essential to the process.

Tax Increment Financing

The Colorado General Assembly has authorized the use of a form of financing known as “tax increment financing” by urban renewal authorities (URA) and downtown development authorities (DDA) in the State of Colorado.

Tax increment financing (TIF) provides a method whereby certain types of public improvements intended to promote urban redevelopment may be financed through the issuance of tax exempt revenue bonds. It involves the creation of a special fund comprised of increases in ad valorem property taxes or municipal sales taxes, or both such taxes, generated within the tax increment financing area. The increases in such taxes presumably occur as a result of the expenditure of bond proceeds. The increases in tax proceeds are then pledged to pay debt service on the bonds.

Boulder County 2021 Summary of TIFs

URA or DDA 2021 Base 2021 Increment
Four Corners $25,430 $1,045,653
Hwy 42 $47,705,974 $24,597,189
Hwy 287 $156,504 $2,145,874
Lafayette OT $14,818,575 $6,656,554
Longmont $47,876,178 $18,490,375
Lyons $11,032,155 $237,630
Nederland $6,284,594 $3,137,880
South Boulder Road $8,550,954 $206,374
Superior Town Center $44,164 $29,991,441
Twin Peaks $8,844,571 $13,581,305

Contact Us

Assessor
Phone: 303-441-3530
Fax: 303-441-4996

Email

Mailing Address
PO Box 471
Boulder, CO 80306-0471

*New as of Jan 4, 2021*
Monday thru Thursday
Hours: 7:30 am–5 pm
CLOSED Friday

Locations

Assessor Boulder & Longmont Drop Boxes

Boulder
1325 Pearl Street, 2nd floor
Boulder, CO 80302
Monday thru Thursday
Hours: 7:30 am–5 pm
Map & Directions

Longmont
515 Coffman Street, Suite 114
Monday ONLY
Hours: 7:30 am–5 pm
Map & Directions

Lafayette
1376 Miners Drive, Unit 105
Tuesday ONLY
Hours: 7:30 am–5 pm
Map & Directions