What will affect property valuations in Delta County is how the real estate market has behaved here during the 18 months prior to June 30, 2018. First, under Colorado law, the sales data collection period for 2019 and 2020 tax years ended on June 30, 2018 (Colorado requires re-appraisal of all taxable real property to a new level of value every two years—2019 was a “general re-appraisal year”; 2020 is an “intervening” year.) Second, both sales volume have increased and sales prices are generally increasing in Delta County during the data collection period, however, sales price changes have not been universal or even across the county. Colorado law requires that the Assessor’s appraisal models be representative of the real estate market based on actual arms-length sales that have occurred. The data collection period for valuations for tax years 2019 and 2020 starts January 1, 2017, and ends June 30, 2018 - what the 2019 valuations will look like will depend on how the Delta County real estate market behaves during the 18 months that began on January 1, 2017. Please note that these dates are not determined by the assessor, but are set by Colorado statute. Colorado law (and two published Colorado Court Cases) prohibits the Assessor from considering any sales that occurred after June 30, 2018 for purposes of tax year 2019 and 2020 valuations.