Original Research

Property Tax Insights

This is the data behind the appeals I file: parcel-level compilations from county assessor, board, and treasurer records, for commercial owners in Colorado and the states I cover. If your property is in Colorado, start with three pages (Should You Appeal, Colorado in Numbers, and the 2025 county-board results). If it is in Utah or another state I cover, start with the Utah and multi-state research below. Then use the free assessment review to apply any of it to your building.

Start here if your property is in Colorado

Three pages answer most of what a Colorado owner asks me first: whether the number on the notice is worth contesting, what the ratios and the calendar actually are, and how last year's petitions were decided. Read them in this order. If your property is in Utah or another state I cover, the Utah and multi-state research is further down, and the same free review applies.

  1. 1 · DecideShould You Appeal Your Commercial Assessment?Benchmark against 19,939 properties, run the two-year math, and read the honest cases for not filing.
  2. 2 · Check the figuresColorado Commercial Property Tax, in NumbersClass-precise assessment ratios, the 2027 calendar, and statewide medians, every figure traced to a public source.
  3. 3 · See what happenedAppeal Success Rates by County: The 2025 ResultsEvery decided 2025 county-board petition in seven counties, and what actually predicted a win.

Then send me the notice of value, or an address and county, in Colorado or any state I cover, and I will apply them to your building in writing, at no cost: the free assessment review.

Colorado

Real property: whether to file, what the numbers are, how last year's petitions were decided, and how to read a consultant's win rate.

Colorado·Decision Framework·August 2026

Should You Appeal Your Commercial Assessment?

Not every assessment deserves an appeal. Benchmark against 19,939 properties, run the two-year math, weigh the disclosure and raise risks with real numbers (the raise rate is one in a thousand), and know the honest cases for not filing.

Read the Framework
Colorado·Citable Reference·Updated August 2026

Colorado Commercial Property Tax, in Numbers

Ratios (class-precise, 2024–2026), the 2027 calendar, statewide medians by building size, and what actually happens when owners appeal: one reference page, every figure traced to a public source. Built to be cited.

Open the Reference
Colorado· 12,000+ Decided 2025 Petitions· August 2026

Appeal Success Rates by County: The 2025 Results

Commercial success rates ran from 6% in Adams County to 44% in Larimer. Douglas owners whose cases were argued won 68%; waived hearings won nothing at the county level. Seven counties, every decided petition, one dataset, and one conclusion about what actually predicts a win.

Read the Analysis
Colorado· 859 Possessory-Interest Parcels· July 2026

Two Hangars, Two Tax Bills: Colorado’s Possessory-Interest Fork

Build a hangar on leased airport land in Jefferson County and the tax is capped at the value of your ground rent. Build the identical hangar one county over and you’re taxed on the full building. We compiled every possessory-interest parcel in eight Front Range counties (five run full value, two cap at NPV, one does both at once), and a March 2026 appellate decision says two lease clauses decide who’s right.

Read the Analysis
Colorado· 8,058 BAA Cases· July 2026

What a 95% Win Rate Actually Tells You

We pulled every commercial appeal resolved at the Colorado Board of Assessment Appeals for tax year 2023. The market settles 61%. The highest-volume advocates run 49–57%. The prettiest win rates in the data belong to the smallest books, because a win rate measures the intake filter, not the hearing room.

Read the Analysis

Business personal property

Declaration schedules, the real-versus-personal line, and the equipment-heavy property types where classification decides the bill.

Colorado·1,384 Largest BPP Accounts·August 2026

Who Actually Pays Colorado’s Business Personal Property Tax

The policy debate is about the $58K exemption. The dollars are 442 self-reported schedules paying $150K+ each, a combined $282M across 11 counties, led by Weld at $78.4M. Confidential by statute, almost never re-read, and concentrated enough that the top 50 accounts carry 36% of the total.

Read the Analysis
Cold Storage· The Real/Personal Line· August 2026

What Data Centers Are Teaching Cold Storage

Data centers made the building-versus-equipment line one of the most litigated questions in property tax. Cold storage sits on the same line (refrigeration is 25–40% of a build) with a fraction of the attention. Colorado’s controlling case was decided in the taxpayer’s favor in 1998, on environmental controls, and no published decision has ever applied it to a refrigeration plant. The doctrine is waiting; the honest 2026 math says where the money actually is.

Read the Analysis
Data Centers· 776 Parcels · 12 States· July 2026

What Data Centers Pay in Property Tax, and Why the Biggest Markets Pay the Most

We pulled FY2025 assessor and treasurer records for 776 data center parcels across 12 states. California tops the bill per square foot on an ordinary rate; Texas and Colorado get there on rate alone; Arizona and Oregon tax capped values that barely move. Power still outranks tax, but the spread is 10× and widening.

Read the Analysis

Want this applied to your building?

The same county records behind this research are what I use on a client's property. Send me the notice of value, or an address and county, in Colorado or any other state I cover, and I will tell you in writing whether the number is worth contesting, and say so plainly if it is not.