Boulder County offices will be closed Monday, Nov. 11 in observance of Veterans Day. Emergency and 24/7 public services will continue to operate.

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


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

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

Mailing Address
PO Box 471
Boulder, CO 80306-0471



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


515 Coffman Street, Suite 114
Map & Directions
Hours: 8 a.m.-4:30 p.m.
Mondays ONLY


1376 Miners Dr., Unit 105
Map & Directions
Hours: 8 a.m.-4:30 p.m.
Tuesdays ONLY
(Office closed
December 24 & 31
for the Holidays)