Summary: This lawsuit alleges that Jefferson County and the Board of County Commissioners failed to reduce property-tax mill levies as required by TABOR and Colorado’s statutory property-tax limits, resulting in tens of millions of dollars in excess revenue during 2023–2025. It seeks a declaration that the County violated those limits, refunds with interest, and an order requiring compliance going forward.
2026CV31134
NATALIE MENTEN,
Plaintiff,
v.
JEFFERSON COUNTY, COLORADO; and
BOARD OF COUNTY COMMISSIONERS
OF JEFFERSON COUNTY, COLORADO
Defendants.
This complaint was originally filed July 4, 2026.
An amended complaint was filed September 11, 2026.
FIRST AMENDED COMPLAINT
The legal issues raised in this case are not specific to one property or parcel. However, this case seeks relief for my own property-tax payments – not for other property owners. Its purpose is to establish independent standing and determine whether Jefferson County violated Colorado Constitution’s
Taxpayer’s Bill of Rights (“TABOR”), Article X, § 20, and
Colorado’s statutory property-tax revenue limitations, including §§ 29-1-301 and 29-1-302, C.R.S..
Taken together, the financial impact across all affected properties could involve tens of millions of dollars, although each owner’s potential recovery would depend on that owner’s parcel and property-tax payments.
Other property owners are not automatically parties to this case. A ruling recognizing the alleged violations could nevertheless provide important legal guidance to other owners.
Note: This is not a class action. The challenged acts concern generally applicable County policies affecting over 200,000 Jefferson County taxpayers, and declaratory or
prospective relief may govern Defendants’ future conduct. Any monetary judgment sought in this action, however, is limited to Plaintiff’s individual principal and interest. Nothing in this Complaint asks the Court to adjudicate or distribute the individual monetary claims of other taxpayers. However, declaratory relief may include notice to similarly situated taxpayers of their right to assert individual monetary claims.
The County Defendants
The Board of County Commissioners is Jefferson County’s governing body. Commissioners establish property tax rates and mill levies, adopt the county budget, and enact county policies and ordinances.
The commissioners involved in the relevant property-tax decisions include:
- Lesley Dahlkemper, elected in 2018 and reelected in 2022;
- Andy Kerr, elected in 2020 and reelected in 2024; and
- Rachel Zenzinger, elected in 2024. She succeeded Tracy Kraft Tharp, who served from 2020 through 2024.
The defendants in this case is the Board of County Commissioners of Jefferson County and the County.