Larimer Property Tax: Rates, Deadlines & Appeals (2026)

For Larimer County homeowners, the regular 2026 real-property protest deadline was June 8, 2026. File first with the Larimer County Assessor using the 2026 Real Property Protest Form or the county’s online protest tool; if the Assessor denies or only partly changes your value, the next step is the Larimer County Board of Equalization (CBOE).

Because today is after the 2026 regular protest window, a new 2026 protest is generally late unless you are in a separate abatement/refund situation or are appealing a CBOE decision within the deadline stated in your decision letter.

How assessments work in Larimer County

Colorado reassesses real property on a two-year cycle in odd-numbered years. 2026 is an intervening year, so Larimer County said most properties should carry the same value as 2025 unless there was a remodel, new construction, ownership change, classification change, or other account-specific update.

For the 2025/2026 cycle, Larimer’s residential values are tied to market conditions as of June 30, 2024. The county used a 24-month residential sales study period: July 1, 2022 through June 30, 2024, and time-trended sales to the end of that period. The protest form also states that 2026 property is valued as it existed on January 1, 2026, based on the June 30, 2024 market.

Larimer uses mass appraisal, not a fresh walk-through appraisal of every home. The model considers characteristics such as neighborhood, living area, basement area, style, quality, garage area, lot features, and other variables. One local detail that surprises homeowners: the Assessor uses exterior measurements, so county square footage may not match a builder, MLS listing, or appraiser’s interior measurement.

For 2026 residential tax calculations, Larimer shows separate rates for school and local-government portions: 7.05% for schools and 6.8% for local governments, with a 10% reduction on the first $700,000 of actual value for the local-government calculation. Larimer’s 2026 value-flow example uses a 92.7280 total mill levy split between 54.0900 school mills and 38.6380 local-government mills; your actual total mill levy depends on your tax area, city/town, fire district, library district, metro district, and other authorities.

Whether you should appeal

Appeal if you can show either wrong data or wrong market value/classification. Good Larimer-specific evidence includes: incorrect finished square footage, wrong basement finish, wrong property type, missing damage or condition issues, a sale of your property during the valid period, or comparable residential sales from July 1, 2022 to June 30, 2024 that point to a lower June 30, 2024 value.

Do not appeal just because the tax bill feels high. Larimer is explicit that a protest is not an appeal of the tax rate; the Assessor can change value or classification, but mill levies are set by taxing authorities.

Also be realistic about risk. The 2026 form warns that submitting a protest starts a review and may result in a higher valuation if warranted. That is not a reason to avoid a strong appeal, but it is a reason to check your evidence before filing.

Published local results are useful but not a guarantee. In 2025, Larimer reported just under 12,000 Notices of Determination after property appeals; nearly 50% of protested properties received an adjustment, and the average adjustment was 11%. I did not find an official 2026 countywide success-rate publication as of this guide.

A realistic savings example: suppose your Larimer home is reduced by $50,000 and your tax area is close to the county’s 2026 example rate of 92.728 mills. The school portion savings would be about $190.67: $50,000 × 7.05% × 54.090 / 1,000. The local-government portion, assuming the reduction falls within the first $700,000 where the 10% value reduction applies, would be about $118.23: $45,000 × 6.8% × 38.638 / 1,000. Total estimated annual savings: about $309. If you are in a metro district or a different tax area, your savings can be higher or lower.

Step-by-step how to file

1. Pull your property record and 2026 NOV. Start at the Larimer County Assessor site and confirm parcel/account number, property address, classification, improvement details, and the value shown on your Notice of Valuation.

2. Use the right first-level form. For a homeowner, the form is “Real Property Protest Form” for tax year 2026. The county also allows online protests at Larimer.gov/assessor/protest; the form says an online protest typically takes less than 15 minutes and gives an email confirmation.

3. Meet the 2026 deadline. Larimer accepted 2026 real-property protests May 1, 2026 through June 8, 2026. Mailed protests had to be postmarked no later than June 8, 2026. Phone or in-person oral objections had to occur by June 8.

4. Choose a filing method. Larimer listed these 2026 real-property protest methods: online tool, U.S. mail, in person, scheduled phone or in-person appointment, fax to 970-498-7070, and secure outdoor drop box at the southwest entrance of 200 W. Oak Street, Fort Collins. In-person Fort Collins appeals were accepted at 200 W. Oak St., Fort Collins; Loveland in-person service was offered May 18–29 at 200 Peridot Ave., Loveland.

5. Mail address. Mail the protest to: Larimer County Assessor, P.O. Box 1190, Fort Collins, CO 80522-1190. The Assessor’s public office address is 200 W. Oak Street, 2nd Floor, Fort Collins, CO 80521.

6. Fee. There is no county fee to protest your property or receive a property record. Larimer has warned homeowners to beware of mailers or online offers saying they must pay a fee.

What happens after

The Assessor reviews the protest and issues a Notice of Determination (NOD). For the 2026 Larimer CBOE process, the county says the NOD would be mailed and available online by June 30, 2026.

If you disagree with the NOD, appeal to the Larimer County Board of Equalization (CBOE). The proper appeal authority is the Board of County Commissioners sitting as the County Board of Equalization, with independent referees appointed to hear valuation appeals. The CBOE administrative office is run through the Larimer County Clerk and Recorder.

For 2026 residential real property, CBOE scheduling ran July 1 through July 15, 2026. You needed the NOD, a completed and signed Petition to the County Board of Equalization, and the 2026 CBOE Hearing Request form. Scheduling could be done online at larimer.gov/boe, in person at the Recording Department, 200 W. Oak St., 1st Floor, Fort Collins, or by mail to County Board of Equalization, P.O. Box 1280, Fort Collins, CO 80522. The CBOE form says phone and fax scheduling are not accepted.

CBOE hearings were held July 13 through August 3, 2026, either in person at 200 W. Oak Street, Fort Collins or virtually by Zoom. Hearings are short: 15 minutes, with a referee, a certified appraiser from the Assessor’s Office, and you or your agent. Evidence could be submitted when scheduling or at least two business days before the hearing; CBOE accepts evidence in person or by email at cboeadmin@larimer.gov with the account/schedule number and hearing date/time.

CBOE decisions are not announced at the hearing. They require final approval by the Board of County Commissioners acting as CBOE, then decision letters are emailed or mailed. Larimer told taxpayers to call if no decision letter arrived by August 17, 2026.

After CBOE, you generally have 30 days from the postmark date of the decision letter to go to the Colorado Board of Assessment Appeals, binding arbitration, or district court. Larimer lists no BAA fee if no more than two petitions were filed that fiscal year, a $150 residential arbitration fee, and $235 plus court costs for district court.

Local tips

Check exemptions separately from an appeal. Larimer’s 2026 exemption page listed deadlines for Senior Homeowner Exemption by July 15, 2026, Qualified Senior Primary Residence Classification by March 15, 2026, and Veteran with a Disability & Gold Star Spouse Exemption by July 1, 2026. The exemption page showed those 2026 deadlines as closed, but they are worth reviewing before the next filing season.

If you missed the June 8 protest deadline and did not already protest that year, look at Larimer’s abatement/refund process. The county says an abatement petition may be filed within two years of the date taxes were due, subject to conditions, and can take many months. The abatement mailing address is the Assessor’s P.O. Box 1190 address, and Larimer also lists LCAssessor@co.larimer.co.us for completed signed abatement petitions.

Finally, focus your evidence on Larimer’s model inputs and the correct sales window. A polished complaint about taxes is weaker than three good comparable sales, a corrected basement-finish fact, photos of condition problems, or proof the county classified the property incorrectly.

Larimer County Property Tax Rate

2025 tax year / payable 2026: the Larimer County authority levy shown in the official tax-area listing is 22.496 mills ($22.496 per $1,000 of assessed value). Total property-tax mill levy is property-specific by tax area; for example, tax area 1000 totals 94.538 mills after adding school, fire, health, library, water/conservation and other applicable districts.

Source: https://www.larimer.gov/sites/default/files/2025-mill-levies-tax-area-and-authority.pdf

When Are Property Taxes Due in Larimer County?

For 2025 taxes payable in 2026: first half due February 28, 2026; second half due June 15, 2026; or full payment due April 30, 2026. If a due date falls on a non-business day, the deadline is extended to the next business day. Taxes may be paid in two equal installments or one full installment; partial payments are not accepted. If the total property tax amount is less than $25.00, the half-payment option is not allowed and a single payment must be postmarked by the full-payment due date.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.larimer.gov/treasurer/pay

Property Tax Exemptions in Larimer County

• Senior Property Tax Homestead Exemption — Qualifying senior citizens and surviving spouses of seniors who previously qualified. Basic senior requirements: age 65 or older as of January 1 of the application year, owner of record for at least 10 consecutive years before January 1, and occupied the property as the primary residence for at least 10 consecutive years before January 1; the property must be residential and only one property may receive the exemption.. 50 percent of the first $200,000 of actual value of the applicant’s primary residence is exempted; the state reimburses the county treasurer for the lost revenue. Yes, one-time application; once approved, it remains in effect for later years as long as ownership and occupancy do not change. Apply by July 15; late applications accepted through August 15 without appeal rights. Larimer County’s 2026 page states the 2026 Senior Homestead Exemption deadline closed July 15, 2026.. (Source: https://www.larimer.gov/sites/default/files/2026-senior-citizen-short-form-instructions.pdf)
• Qualified Senior Primary Residence Classification — Available for tax years 2025 and 2026 to owner-occupiers who previously qualified for and received the senior property tax exemption for a property tax year beginning on or after January 1, 2020, but are no longer eligible because of a change in primary residence; surviving spouses may qualify under stated conditions. Applicants who are eligible for the regular senior citizen property tax exemption are not eligible for this classification.. 50 percent of the first $200,000 of actual value, or the amount that keeps assessed value at $1,000 or greater, of the applicant’s primary residence is not taxable. Yes; one-time application unless eligibility circumstances change. Apply by March 15; late applications accepted through July 15 without appeal rights. Larimer County’s 2026 page states the 2026 Qualified Senior Exemption deadline closed March 15, 2026.. (Source: https://www.larimer.gov/sites/default/files/2026-qualified-senior-primary-residence-classification-instructions.pdf)
• Veteran with a Disability Property Tax Exemption — A qualifying veteran who sustained a service-connected disability while serving on active duty, was honorably discharged, and has a VA-rated 100% permanent service-connected disability or individual unemployability status treated equivalently; the veteran must own and occupy the property as the primary residence since January 1, subject to stated ownership exceptions.. 50 percent of the first $200,000 of actual value of the veteran’s primary residence is exempted; the state reimburses the county treasurer for the lost revenue. Yes; once approved, no annual reapplication is required until the veteran moves to a new property. Apply by July 1. Larimer County’s 2026 page states the Veteran with a Disability & Gold Star Spouse Exemption deadline closed July 1, 2026.. (Source: https://www.larimer.gov/sites/default/files/veteran-disability-application-instructions-2026.pdf)
• Gold Star Spouse / Disabled Veteran Surviving Spouse Exemption — Surviving spouses of Gold Star veterans, and surviving spouses of disabled veterans who had the disabled veteran exemption and died before January 1 of the current year; the property must be owner-occupied and used as the primary residence of the qualifying surviving spouse.. 50 percent of the first $200,000 in actual value of the primary residence is exempted; the state pays the exempted portion of the property tax. Yes; completed applications are submitted through the Colorado Department of Military and Veterans Affairs / Division of Veterans Affairs process referenced by the county notice. Apply by July 1. Larimer County’s 2026 page states the Veteran with a Disability & Gold Star Spouse Exemption deadline closed July 1, 2026.. (Source: https://www.larimer.gov/sites/default/files/gold_star_notice_of_property_tax_exemption.pdf)

How to Look Up Your Property Record in Larimer County

You can look up your property's official record at https://www.larimer.gov/assessor/search. Larimer County’s official Assessor property search provides public property-record information; the Assessor’s data definitions include parcel/account, situs address, owner/location, value detail, tax area, school/local-government/total mill levy, and tax year fields.