How Property Tax Works
Logan County, Colorado operates on a property tax system that funds essential local services including schools, roads, fire protection, libraries, and county operations. Property taxes are the primary revenue source for these services, with collections managed by the Logan County Treasurer's Office. The county follows Colorado's assessment methodology where residential properties are assessed at 7.05% of market value for school district taxes and a separate rate for other local government taxes, effective with the 2025 tax year.
The effective tax rate in Logan County varies significantly by location due to special taxing districts such as school districts, fire protection districts, water and sanitation districts, and municipal boundaries. Property owners within Sterling city limits, for example, pay both county and city levies, while rural property owners may be subject to different combinations of special district assessments. The overall mill levy rate for 2025 is approximately 13.98 mills countywide, though individual tax bills will reflect the specific combination of taxing districts that serve each property.
Property taxes in Logan County are collected on a split-payment schedule, with the first half due in February and the second half due in July of the year following the assessment. The county offers online payment options and maintains detailed records of all tax collections, which are then distributed to the appropriate taxing entities according to their certified mill levies.