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Special Assessment Information

What is the most common type of Special Assessment Lien?

A large portion of special assessments are for road and sewer improvements. These special assessments are often billed in installments of 10-20 years. In addition, there are special assessments for delinquent utility billings, such as overdue water and sanitation bills and overdue weed control bills. These particular assessments are billed as a single installment special assessment. We have several taxing authorities that submit special assessments for collection. Among them are the Town of Berthoud, the Town of Wellington, the City of Loveland, Spring Canyon Water and Sanitation District and the Larimer County Engineering department. These authorities submit a variety of special assessments to the county for collection.

The City of Fort Collins collects for all properties located within the Fort Collins city limits. If your property is located in the City of Fort Collins, please contact the City at (970) 221-6788 for further information.

I thought my property taxes paid for these improvements?

Not necessarily. Owners of property may petition to have the City or County construct the improvements. The City or County may initiate this action directly by passing a resolution to construct such improvements and assess the property benefited.

When do I pay my Special Assessment Lien?

Special Assessments are due and payable with your real estate property taxes. The special assessment installments can be paid in halves or as a total. The first half needs to be paid by the last day of February and the second half by June 15. The total needs to be paid by April 30. These are the same deadlines for property tax payments.

How important are these Special Assessment Liens if one is assessed against my property?

They become a perpetual lien in the amount of assessment against each lot or tract of land and have priority over all other liens except the general property tax lien. Do not ignore the importance of these special assessment liens.

Is my property in jeopardy if I fail to pay a Special Assessment Lien?

When the annual installment is delinquent, the entire remaining balance of the assessment becomes delinquent. Payment of the assessment can no longer be paid in installments, the entire remaining amount must be paid in full.

Special Assessment Liens that remain unpaid are sold at the annual Tax Lien Sale conducted by the Treasurer in the same manner as delinquent property taxes. However, a homeowner or property owner with a mortgage on the property may place their mortgage in jeopardy by failure to pay a Special Assessment Lien, resulting in the mortgage company enacting foreclosure procedures.

Where did this Special Assessment Lien originate?

For information regarding the Special Assessment process, please contact the Larimer County Engineering Department at (970) 498-5722. If your property is located in the City of Fort Collins, please contact the City at (970) 221-6788.

For further information regarding Larimer County Special Assessments, including payment information and general resolution information, please contact the Treasurer's Office (970) 498-7024, or via email.

Background Image: Rocky Mountain National Park by Sue Burke. All rights reserved.