Skip to content
The Telluride Project

Where the money goes

Your property tax bill is not one tax. It is a stack of separate taxes, each set by a different board. Here is the whole stack in one place.

How your bill works

  1. 01

    The assessor sets your home's value every two years.

  2. 02

    The state sets the share that is taxed. For 2025, homes were taxed on 6.25% of their value for local governments and 7.05% for schools.

  3. 03

    Each district sets its own rate, called a mill levy. One mill is one dollar per $1,000 of taxed value.

Home value x assessment rate x mills / 1,000 = tax

Source: San Miguel County Abstract of Assessment and Levies

What changed

In the 2025 reappraisal, assessed values countywide rose about 22% for homes and 32% for commercial property. A county commissioner wrote that some bills rose 30%, 50%, even 80%. Rates cannot rise without a vote. But when values jump and rates stay flat, revenue rises anyway.

Sources: Assessor's report, Telluride Times column

The districts

DistrictMillsAssessed valueProperty tax revenueYearSource
Town of Telluride5.188$550,236,181$2,854,6252025 tax yearCounty abstract
Telluride Fire Protection District8.151$1,496,534,809$12,198,2552025 tax yearCounty abstract
San Miguel County (all funds)11.620$1,271,424,310$14,773,9502025 budgetCounty budget brochure
Town of Mountain Village (for comparison)11.360$580,221,685$6,591,3182025 tax yearCounty abstract

How the county's 11.62 mills were divided (2025 budget)

County fundMillsRevenue
General6.175$7,851,046
Road and bridge1.900$2,415,706
Parks and open space1.000$1,271,424
Early childhood education0.750$953,568
Mental health services0.750$953,568
Housing0.500$635,712
Retirement0.390$495,855
Human services0.155$197,071

Source: San Miguel County 2025 budget brochure

San Miguel County · 2025 adopted budget

Inside the general fund

The general fund is the largest share of the county’s property tax levy — not of every district on your bill. It supports county offices, public safety, facilities and other services. Property taxes are pooled with sales taxes, fees, interest and other revenue, so a specific property tax dollar cannot be traced to one department.

Sources: adopted budget, pp. 24–29 · County levy allocation, brochure p. 3

Budgeted general fund spending
$17,306,196
Budget p. 26
Budgeted general fund revenue
$19,302,162
Budget p. 24
Current property tax revenue · full budget
$9,087,295
Budget p. 28

Where the spending is budgeted

The largest line is personnel: $10,185,883, or 58.9% of general fund spending. It is booked centrally under “Other Administration.” It would be misleading to call that all administrative overhead — or to treat the smaller department totals as their full cost.

Source: personnel costs, account 101.0120.10.4002, p. 29

General fund spending groups, 2025 adopted budget; percentages of total spending
Spending groupBudgetShare
Centralized personnel

Personnel costs booked in Other Administration. These support departments across the general fund; the adopted table does not allocate this line by service.

$10,185,88358.9%
Public safety & justice — remaining costs

Sheriff administration, patrol, corrections, fire control, search and rescue, emergency management, sheriff buildings, district attorney, coroner and juvenile services. Centralized personnel is above, not included here.

$2,344,51213.5%
Government offices & technology — remaining costs

Commissioners, finance, treasurer, public trustee, clerk and elections, attorney, human resources, IT, GIS and assessor. Centralized personnel is separate.

$1,244,0777.2%
Transfers to other funds

Road & Bridge $750,000; Public Health & Environment $300,000; Grant Fund $75,711; Vegetation Control $65,000; Open Space/Recreation $31,591. These are general fund outflows, not extra countywide spending.

$1,222,3027.1%
Other Administration — remaining costs

Insurance, workers’ compensation, unemployment insurance, employee incentives, professional services, utilities, maintenance, advertising and other operating expenses. Personnel and transfers are removed from this subtotal.

$898,6855.2%
County facilities & fleet — remaining costs

County buildings, rental properties and fleet vehicles, excluding sheriff buildings (under public safety) and the Open Space/Recreation transfer.

$514,6003.0%
Land use & natural resources — remaining costs

Natural resources, planning, building, addressing and surveyor. Centralized personnel is separate.

$472,7392.7%
Fair, extension & veterans — remaining costs

Fairboard, CSU Extension and veterans services. Centralized personnel is separate.

$423,3982.4%
Total general fund spending$17,306,196100%

Our grouping of the county’s adopted expenditure lines, not an official departmental cost allocation. Shares use total general fund expenditures and may not sum exactly after rounding. Source: department summary, pp. 25–26 · Personnel and transfers, p. 29 · Open Space/Recreation transfer, p. 42

All adopted department lines

These are the original budget lines before our regrouping. Other Administration includes the centralized personnel line; many departmental amounts therefore exclude that personnel allocation.

Department / account2025 adoptedSource
Office of the Board101.0110$185,352p. 25
Other Administration101.0120$11,910,279p. 25
Natural Resources101.0125$154,784p. 25
Finance101.0130$134,645p. 25
Treasurer101.0135$97,225p. 25
Public Trustee101.0136$14,700p. 25
Clerk - Operations101.0137.10$70,696p. 25
Clerk - Elections101.0137.15$99,864p. 25
Attorney101.0140$105,898p. 25
Human Resources101.0150$114,239p. 25
Planning101.0160$265,203p. 25
Info Technology101.0161$158,086p. 25
GIS101.0162$53,879p. 25
Assessor101.0163$209,493p. 25
Facilities Maintenance-Admin101.0164.10$156,579p. 25
Facilities Maintenance-Courthouse101.0164.75$40,475p. 25
Facilities Maintenance-Miramonte Bldg101.0164.80$100,449p. 25
Facilities Maintenance-West Annex101.0164.81$23,650p. 25
Facilities Maintenance-Sunnyside101.0164.89$28,686p. 25
Facilities Maintenance-Glockson101.0164.90$73,132p. 25
Facilities Maintenance-Norwood Garage101.0164.91$14,800p. 25
Facilities Maintenance-508 Society101.0164.92$12,300p. 25
Facilities Maintenance-Pinion Park101.0164.93$9,600p. 25
Facilities Maintenance-Village Court101.0164.94$4,200p. 25
Facilities Maintenance-Norwood Rental101.0164.95$33,500p. 25
Facilities Maintenance-Eider Creek101.0164.96$15,500p. 25
Facilities Maintenance-11 Miguel Street101.0164.97$8,900p. 25
Facilities Maintenance-305 Society B1101.0164.98$14,500p. 25
Fleet Vehicles101.0165$9,920p. 25
District Attorney101.0210$278,048p. 25
Sheriff-Administration101.0310.10$316,765p. 25
Sheriff-Civil101.0310.20$4,286p. 25
Sheriff-CORE101.0310.21$0p. 25
Sheriff-Operations101.0310.25$466,964p. 25
Sheriff-Corrections101.0310.30$465,917p. 25
Sheriff-Fire Control101.0310.35$19,126p. 25
Sheriff-SAR101.0310.40$92,407p. 25
Sheriff-Emergency Management101.0310.45$222,363p. 25
Sheriff-Ilium Building Maintenance101.0310.85$159,661p. 25
Sheriff-Norwood Annex101.0310.86$25,602p. 25
Coroner101.0340$188,446p. 26
Building101.0350$40,643p. 26
Juvenile Services101.0380$104,927p. 26
Transfer to PH&E Fund101.0505$300,000p. 26
Addressing101.0910$250p. 26
Fairboard101.0920$355,231p. 26
CSU Extension101.0930$33,459p. 26
Transfer to Vegetation Control101.0940$65,000p. 26
Surveyor101.0950$11,859p. 26
Veterans Services101.0960$34,708p. 26

What these figures do — and do not — tell us

  • Budgeted, not actual spending. This uses the 2025 adopted budget to match the county fund table above. It is a spending plan, not a claim about what was ultimately spent. Budget, pp. 25–26
  • The county’s sources disagree on property tax revenue. The brochure reports $7,851,046 for the general fund’s levy allocation; the full adopted budget lists $9,087,295 in current property tax revenue. We retain both with their source labels rather than treat them as interchangeable or guess why they differ. Brochure p. 3 · Full budget p. 28
  • Some services also have separate funds. Road & Bridge, Public Health & Environment and other funds have their own budgets. The transfers above show general fund support, not those funds’ total spending. Budget p. 29 · Budget p. 26

Your bill by district

Property type
  • Town of Telluride$324
  • Telluride Fire Protection District$509
  • San Miguel County (all funds)$726

Total per year$1,560

This is an estimate for illustration. Your actual bill is on your notice from the county treasurer.

Credit where it is due

  • San Miguel County lowered its general levy for 2026 and gave up about $1.5 million. Source
  • Mountain Village capped its 2026 property tax increase at 10% and returned about $1.2 million. Source

One standard for everyone

State law limits most local governments to 5.25% yearly growth in property tax revenue. Many local districts have voter approval to exceed it, and home rule towns like Telluride are exempt. We ask every body that taxes Telluride property to commit to the limit anyway, and to credit back anything above it.

DistrictBound by the state limitHas it pledgedPublic record
Town of Tellurideunknownnot yetNone yet
Telluride Fire Protection Districtunknownnot yetNone yet
San Miguel County (all funds)unknownnot yetNone yet
Town of Mountain Village (for comparison)unknownnot yetNone yet
Telluride School District R-1unknownnot yetNone yet
SMART (regional transit)unknownnot yetNone yet
Telluride Hospital Districtunknownnot yetNone yet
Library and other districtsunknownnot yetNone yet

Sources: Assessor's presentation, legal summary

We are not against paying for what this town needs. We are for being asked, and for seeing the receipt.