Senior & Veteran Information

In 2000, voters amended the Colorado Constitution with the adoption of Section 3.5 of Article X (PDF). The amendment and subsequent legislation created a property tax exemption for three groups of people: qualifying seniors, the surviving spouses of seniors who previously qualified, and disabled veterans.

• Senior Property Homestead Exemption
• Disabled Veteran Exemption

New legislation in 2025: The Senior Primary Residence Property Tax Reduction act (SB24-111)

For property tax years commencing on or after January 1, 2025, the act creates a new subclass of residential real property called qualified-senior primary residence real property, which includes residential real property that as of the assessment date is used as the primary residence of an owner-occupier, as defined in the act, if:

• The owner-occupier applies to the county assessor for the classification in the manner required by the act;
• The owner-occupier previously qualified for the property tax exemption for qualifying seniors (exemption) for a different property for a property tax year commencing on or after January 1, 2020, and does not qualify for the exemption for the current property tax year; and
• The circumstances that qualify the property for the classification have not changed since the filing of the application. 

For more information on SB24-111, click on this LINK

For Qualified Senior Primary Residence Classification Instructions, click on this LINK

For Qualified Senior Primary Residence Classification Application, click on this LINK

For information regarding property tax exemptions for non-profit entities, the link below will redirect you to the Department of Local Affairs website exempt properties section:

• Religious, Schools and Charitable Organizations