Exemptions (Senior Citizen and Disabled Veterans)
Senior Citizen Exemptions
NOTE: The General Assembly may eliminate the funding
for the Senior Citizen Exemption or Disabled Veteran Exemption in any year
in which the budget does not allow for the reimbursement. Both
exemptions were allowed for 2015 payable in 2016. Future years have
not yet been determined.
Qualified senior citizens
are entitled to an exemption equal to 50 percent of the first $200,000 of
actual value of the qualified applicant’s primary residence
when the State legislature funds
Qualified seniors must meet the following requirements:
The applicant is at least 65 years old on January 1 of the year in which
The applicant or his/her spouse is the property owner of record and has
property for at least 10 consecutive years prior to January 1;
The applicant occupies the property as his/her primary residence, and has done so
for at least 10 consecutive years prior to January 1
The exemption is available on only ONE property. Legally married individuals
may only have ONE property exemption together.
If the senior(s) also qualifies for a disabled veteran’s exemption, the
senior(s) will only be entitled to ONE property exemption.
- is used by most qualifying seniors, please
of eligible senior citizens may also qualify for exemptions,
provided that the surviving spouse meets the following
spouse was legally married to a senior citizen who met the
occupancy and ownership requirements on any January 1
January 1, 2002; and
The surviving spouse has not remarried;
The surviving spouse occupied
the residential property with the eligible senior
citizen as his or her primary residence and still occupies the same property.
- is used by either surviving spouses of previously qualified applicants or for
those properties held in a trust, please
Exceptions to Basic Requirements:
An applicant may still qualify if the preceding ownership and/or
occupancy requirements cannot be met due to any of the following reasons:
Title to the property is held in a trust, a corporate partnership or other legal entity
solely for estate planning purposes. The
maker of the trust must be the qualifying
senior or the spouse of the qualifying senior
The qualifying senior, spouse, or surviving spouse is/was confined to a
nursing home, or assisted living facility
The prior home was condemned in an eminent domain proceeding by a
governmental entity, or it was sold to a governmental
entity upon threat of
condemnation by eminent domain.
Please contact the Assessor’s Office for an application. Applications are due on or before July 15 of the
year for which exemption is requested. Late applications are accepted until September 15.
For more information, please
click here for a copy of the State brochure.
Disabled Veterans Exemptions
Disabled veterans are entitled to an exemption equal to 50 percent of the first $200,000 of actual
value of the qualified applicant’s primary residence.
Qualified disabled veterans must meet the following requirements:
Served on active duty in the U.S. armed forces
An individual who was honorably discharged
An individual who sustained a service-connected disability that has been
rated by the
U.S. Department of Veterans Affairs as 100% “permanent and
total.” VA unemployment
ability awards do not meet the
requirement for determining an applicant’s eligibility.
The veteran must own the property and must have been an owner of
record since January 1 of the year of application.
If the veteran’s spouse owns the property, the veteran may meet the
ownership requirement if the couple was married on or before January 1 and
both have occupied the property as their primary residence since January 1.
In 2014 Colorado's legislature expanded the Disabled Veterans Property Tax
Exemption to include the surviving spouse of a prequalifying disabled
veteran. The surviving spouse must be the owner-occupier of the
residence of a qualifying disabled veteran who previously received the
exemption and who passed away.
Surviving Spouses of eligible Disabled Veterans may also
qualify for exemptions, provided that the surviving spouse
meets the following requirements:
The applicant must be the owner-occupier of the property
The applicant must be the surviving spouse of a veteran who
passed away prior to
January 1 of the current year.
The veteran to whom the applicant was married must have
applied for and been
granted the disabled
tax exemption as provided by
§ 39-3-203(1.5)(a),C.R.S., prior to his or her
Property Tax Exemption for the surviving spouse of a
If the property is owned by a trust, corporate partnership, or
other legal entity, the veteran will meet the ownership requirement if each
of the following items is true:
The veteran or spouse is a maker of the trust or a principal of the
partnership or legal entity
The property was transferred solely for estate planning purposes
The veteran or spouse would otherwise be the owner of record
If the disabled veteran also qualifies for a senior citizen’s exemption, the
disabled veteran will only be entitled to ONE property exemption.
Applications are available from the Colorado Department of Military and
Veterans Affairs, Division of Veterans Affairs.
for applications or Division of Property Taxations website.
Application - Property Tax Exemption for qualifying Disabled Veteran.
Click here for application
Application - Property Tax Exemption for Surviving
Spouse of a qualifying Disabled Veteran.
Applications must be postmarked or delivered to the Division of
Veterans Affairs by July 1 of the year in which the exemption is
requested. Late applications may be accepted through September 1 if the
applicant can show good cause for missing the July 1 deadline.
For more information, please click
here for a copy of the State brochure.
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