Personal Property

If on January 1, you own, lease or borrow business personal property with a total market value greater than $52,000, the assets must be reported to our office no later than April 17th, 2023. Pursuant to § 39-3-119.5, the personal property minimum filing exemption (“threshold” exemption) amount for tax years 2023 and 2024 is $52,000 or less in total actual value.

Owners who disagree with the value have the opportunity to object on or before June 30. Once an objection has been filed, the assessor will review your account and mail you a Notice of Determination by July 12. If you disagree with the assessor's decision, you may file an appeal with the county board of equalization. If you disagree with the county board's decision, you may file an appeal with the State Board of Assessment Appeals or the district court, or you may request a binding arbitration hearing within 30 days of the county board’s mailed decision.

All of the declaration schedules are available on the State's website in PDF format. The correct declaration schedule depends on the type of property being reported to the county assessor.

The completed forms and supporting information should be submitted to:

San Juan County Assessor
PO Box 596, Silverton CO 81433