Fire Restrictions are in effect for western Boulder County. No fireworks, open fires in areas shown on map. View the flyer for details.

Many County services are being offered online. Additionally, a variety of resources are available for those impacted by COVID-19.

Possessory Interest

Possessory Interest

What Is Possessory Interest?

A private property interest in government-owned property or the right to the occupancy and use of any benefit in government-owned property that has been granted under lease, permit, license, concession, contract, or other agreement. Any use or occupancy of government property by any person, partnership, corporation, limited-liability corporation (LLC) or other legal entity for the purposes of generating revenue from a business or operation.

Examples of Taxable Possessory Interests:

  • Private concessionaires using government owned land, improvements, or personal property that are not operating pursuant to a management contract as defined in 39-1-103(17)(a)(III), C.R.S.
  • Government land and improvements used in the operation of a farm or ranch.
  • Government land, improvements, and/or personal property used in the operation of ski or recreational areas.
  • Land underlying privately owned cabins or other residential property located on government land that are rented.
  • Recreational use of lakes, reservoirs, and rivers in a revenue-generating capacity.
  • Land, improvements, and personal property at a tax-exempt airport.
  • Other government property leased to private parties and used in a revenue generating capacity.

Contact Us

Due to COVID-19, all Assessors Office sites are closed for business until Sunday, May 31. Please call or email us with your questions during our normal business hours.

Phone: 303-441-3530
Fax: 303-441-4996

Business Personal Property
Phone: 303-441-3316
Fax: 303-441-1783


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Mailing Address
Main: PO Box 471
Boulder, CO 80306-0471

1325 Pearl St., 2nd floor
Boulder, CO 80302
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Hours: 8 a.m.-4:30 p.m. M-F

515 Coffman Street, Suite 114
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1376 Miners Dr., Unit 105
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