Colorado’s property tax landscape is once again shifting—and for title companies, these shifts are creating new friction points in the Certificate of Taxes Due (CTD) process. With major changes to school district assessment rates, local government valuation rules, and new statewide tax legislation, counties are revising calculations later and more frequently than in past cycles. The result? Delays in issuing CTDs, higher error rates, more corrections, and increased risk of closing slowdowns.
Here’s what’s driving the current backlog—and how COCRS can help you stay ahead of it.
Beginning with the 2025 property tax year, Colorado introduced two separate residential assessment rates—one for school districts and one for local governments. Residential properties are now assessed at different rates for schools and for local governments, based on current statewide rules.
This split-rate structure requires counties to:
Because mill levy certifications from school districts and local authorities do not always arrive simultaneously, treasurers are often forced to hold CTDs until all updated rates are finalized.
House Bill 24B‑1001 introduced new property tax growth limits for Colorado school districts, requiring additional reconciliation and verification steps before counties can finalize assessments.
These requirements mean:
This multi-step review process is extending CTD issuance times across Colorado—especially in large school districts like Denver Public Schools, where rising property values and high abatement refunds have already complicated tax computations.
Recent legislation and valuation resets have caused mill levy divergence between schools and local municipalities. Property tax rates for schools and local governments no longer move in tandem, meaning counties must:
For example, the phaseout of pandemic-era tax reductions and the introduction of new split-rate structures for 2025 and 2026 are driving higher mill levies and heavier recalculation workloads. Residential assessment rates for schools are set at 6.95% beginning in 2026, while local governments will operate at 6.8% with a 10% value exclusion up to $70,000.
More changes = more delays for CTDs.
Colorado properties underwent major reassessment due to surging values in the 2023–2024 cycle. School districts like DPS have experienced uneven valuation increases, leading to large variability in mill levy distribution and abatement surcharge adjustments.
Because CTDs must reflect:
Treasurers are frequently forced to revise CTDs already in progress when updated values or mill levy changes arrive late in the calendar.
Colorado previously relied on temporary relief measures (rate reductions and value subtractions) to soften rising assessments, but many of these expired for the 2025 tax year. The switch back to higher permanent assessment rates—combined with new split-rate and mill-levy rules—has created additional administrative strain.
For instance, the statewide residential assessment discount and $55,000 taxable value subtraction expired in 2025, giving way to new rate structures that school districts and counties must apply retroactively.
Every retroactive change means more CTD recalculation and additional delays.
All of these moving pieces—rate changes, valuation cycles, district caps, mill levy adjustments, and multi-authority certification delays—combine to create:
This year in particular, CTD delays are not just possible—they’re likely.
COCRS works with every county in Colorado, every day, tracking school district updates, municipal valuation changes, delayed mill levy certifications, treasurer timelines, and reissued assessment data.
In a year defined by valuation volatility and shifting tax rules, accurate and timely tax data isn’t optional—it’s essential.
Contact COCRS today to ensure your certificates of taxes due are accurate, complete, and delivered as quickly as possible—no matter how complex the valuation cycle becomes.