Adams County, home to Brighton and 525k Coloradans, operates under Colorado's complex multi-rate residential property tax system. Colorado uses a residential assessment ratio of 6.7% for local government levies (with a 10% reduction on the first $700,000 of actual value under HB 24B-1001) and 7.05% for school district levies. Tax = (Actual Value − Reduction) × AR × Mill Levy / 1,000. The Taxpayer's Bill of Rights (TABOR, passed 1992) requires voter approval for any tax rate increase or new tax.
How the bill is built
Colorado's property tax calculation has multiple steps. Step 1: Actual Value. The Adams County Assessor determines actual value (= fair market value) every other year (odd years). Step 2: Apply reduction. For 2026, the lesser of 10% of actual value, $70,000 (inflation-adjusted), or whatever leaves AV ≥ $1,000 is subtracted. Step 3: Apply assessment ratio. The reduced actual value is multiplied by 6.7% (local govt) or 7.05% (school) to get assessed value (AV). Step 4: Apply mill levy. Tax = AV × mill levy ÷ 1,000. Adams's combined effective rate is approximately 0.61% of actual value. Step 5: Apply Senior or Veterans Exemption. Senior Homestead OR Disabled Veterans Exemption (not both) provides 50% reduction on first $200,000 of actual value (~$100K AV reduction).
2026 Adams County rate breakdown (effective dollars per $100 of actual value (post 6.7% AR), Brighton district)
| Taxing entity | Rate |
|---|---|
| Combined mill levy (~91 mills × 6.7% AR effective ~$0.61 / $100 AV) | 0.6100 |
| Combined total | 0.6100 |
As of April 26, 2026 · From Adams County Assessor.
Deductions and exemptions for 2026
Colorado homeowner property tax relief is concentrated in four mechanisms: (1) HB 24B-1001's 10% reduction on the first $700,000 of actual value (universal — applies to ALL residential property, not income-tested), (2) the Senior Homestead Exemption (50% of first $200K of actual value for owner-occupants 65+ with 10-year occupancy), (3) the Disabled Veterans Property Tax Exemption (same 50%/$200K for 100% P&T or TDIU veterans), and (4) the Gold Star Spouse Exemption (same benefit for surviving spouses of service members killed in line of duty).
HB 24B-1001 Residential Reduction (universal)
For 2026, the lesser of 10% of actual value, $70,000 (inflation-adjusted starting 2026), or whatever leaves AV ≥ $1,000 is subtracted from actual value before applying the 6.7% local government residential assessment ratio. This is automatic — applies to every residential property without application. The reduction is the largest single piece of relief introduced in Colorado's 2024 property tax reforms (alongside SB 24-233's 5.5% revenue growth cap on non-school local government).
Senior Homestead Exemption (Article X §3.5)
Colorado's constitutional Senior Homestead Exemption provides 50% reduction on the first $200,000 of actual value (~$100K AV reduction) for owner-occupants who are: (a) 65+ as of January 1, AND (b) have owned and occupied the property as primary residence for the 10 consecutive years preceding January 1. The 10-year occupancy requirement is unusual and excludes recent transplants. Surviving spouses of qualifying seniors retain the exemption. Apply with your county assessor by July 15. Once approved, the exemption remains in effect — no annual reapplication. The state reimburses local treasurers for lost revenue (when the legislature funds the program — historically funded since reinstatement in 2012).
Disabled Veterans Exemption (Referendum E, 2006)
Colorado's Disabled Veterans Property Tax Exemption (Article X §3.5, expanded 2006) provides 50% reduction on the first $200,000 of actual value (~$100K AV reduction) for veterans rated 100% Permanent and Total disabled by the VA OR Total Disability Individual Unemployability (TDIU). No age requirement, no income limit, no residency requirement. Surviving spouses retain the exemption. The Gold Star Spouse Exemption (Amendment E, 2022) extends the same benefit to surviving spouses of service members killed in the line of duty. Apply with the Colorado Division of Veterans Affairs by July 1. Long Form (first-time application) requires VA documentation; subsequent years use Short Form.
Senior Primary Residence Classification (2025-2026 only)
HB 24B-1001 created a temporary "portability" classification (in effect for property tax years 2025 and 2026 only) for seniors who previously qualified for the Senior Homestead Exemption but moved to a new primary residence — the 10-year occupancy clock effectively transfers to the new property. Apply for the Qualified Senior Primary Residence Classification with your county assessor.
Appealing your assessment
Colorado property tax appeals run through the County Board of Assessment Appeals. Homeowners file a Notice of Protest with the County Assessor between May 1 and June 8 of the reassessment year (Colorado reassesses every odd-numbered year). The Assessor responds with a decision; if denied, homeowners can appeal to the County Board of Equalization (BOE) by July 15. BOE decisions can be appealed to the Colorado Board of Assessment Appeals (BAA) in Denver within 30 days; from there to District Court within 30 days of BAA's decision. The 2024 reassessment surge created substantial appeal volume — approximately 20% of Colorado homeowners appealed their 2024 valuations.