How to apply for senior citizen property tax exemption

A property tax exemption is available for senior Colorado residents or surviving spouses, provided they meet the requirements. You must apply by July 15 of the year in which you seek an exemption. Applications postmarked by July 15 are valid, but you have to wait for January 2 of the following year if you miss this cut-off. Additionally, exemptions are only considered for the year in which you apply, not for previous years.

If you have been approved for the exemption in a prior year, you don't need to apply again. But you must report any changes in property ownership or occupancy within 60 days of the change.

To be eligible, you must:

  • Be aged 65 or older before January 1 of the year you apply
  • Have owned and lived in your home (as your primary residence) for at least ten consecutive years

Please get in touch with us if you have any questions.

You can apply for a Senior Property Tax Exemption before July 15 of the year you apply. After this date, we will not accept applications until January 2 of the following year. The Senior Exemption deadline has passed for 2022 for taxes payable in 2023. We will begin accepting applications again on January 2, 2023.

If you have been approved in previous years, you do not need to apply again, but you must notify us of property ownership or occupancy changes.

If you meet the criteria for using the short form, check back here beginning in January 2023 to download, print, and complete a Short Form Application to apply for the exemption.

Send or bring the completed application by July 15 to:

City & County of Denver
Assessment Division
201 W Colfax Ave. Dept 406
Denver, CO 80202 

You can apply for the Senior Property Exemption Tax if you are the surviving spouse of a senior who would have qualified or if you believe you meet one of the exceptions to occupancy and ownership requirements. These exceptions are:

  • Ownership of the property was transferred to or purchased by a trust, corporate partnership, or other entity for estate planning purposes.
  • The eligible senior, spouse, or surviving spouse is confined to a nursing home, hospital, or assisted living facility.
  • The prior residence was condemned in an eminent domain proceeding by a governmental entity.
  • The prior residence was destroyed or otherwise rendered uninhabitable by a natural disaster.

If applying as a surviving spouse or with an exception, you will need to use the Long Form. You need to apply for a Senior Property Tax Exemption before July 15 of the year you apply. After this date, we will not accept applications until January 2 of the following year. The Senior Exemption deadline has passed for 2022 for taxes payable in 2023. We will begin accepting applications again on January 2, 2023.

If you have been approved in previous years, you do not need to apply again, but you must notify us of property ownership or occupancy changes.

If you meet the criteria for using the Long Form, check back here beginning in January 2023 to download, print, and complete a Short Form Application to apply for the exemption.

Send or bring the completed application by July 15 to:

City & County of Denver
Assessment Division
201 W Colfax Ave. Dept 406
Denver, CO 80202 
Fax: (720) 913-4101

Contact Us

Phone

720-913-4162

Fax

720-913-4101

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Location

201 W. Colfax Ave. Department 406

Denver

80202

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Referendum A

In the November 2000 election, Colorado voters passed a Property Tax Exemption for seniors, known as Referendum A. Qualifying seniors will see 50 percent of the first $200,000 of actual value of their primary residence exempted from property tax. 

Qualifying Members

To qualify, at least one owner of a home must be 65 years or older as of Jan. 1 and must have occupied the home as a primary residence for at least 10 consecutive years prior to Jan. 1 of the year he/she applies.

Completed applications should be submitted on or before July 15 of the year for which exemption is requested. The application window will re-open after January 1. 

Exemptions Forms and Instructions

  • Senior Property Tax Exemption Brochure
  • Removal of Senior/Veteran Property Tax Exemption

View tax exemption forms for Disabled Veterans

For more information contact the Colorado Division of Veterans Affairs at 303-284-6077 or Division of Property Taxation at 303-864-7777.


What residence homestead exemptions are available to persons age 65 or older or disabled?

There are several types of exemptions you may receive.

  • School district taxes: All residence homestead owners are allowed a $40,000 residence homestead exemption from their home's value for school district taxes.
  • County taxes: If a county collects a special tax for farm-to-market roads or flood control, a residence homestead owner is allowed a $3,000 exemption for this tax. If the county grants an optional exemption for homeowners age 65 or older or disabled, the owners will receive only the local-option exemption.
  • Age 65 or older and disabled exemptions: Individuals age 65 or older or disabled residence homestead owners qualify for a $10,000 residence homestead exemption for school district taxes, in addition to the $40,000 exemption for all homeowners. If the owner qualifies for both the $10,000 exemption for age 65 or older homeowners and the $10,000 exemption for disabled homeowners, the owner must choose one or the other for school district taxes. The owner cannot receive both exemptions.
  • Optional percentage exemptions: Any taxing unit, including a city, county, school or special district, may offer an exemption of up to 20 percent of a residence homestead's value. No matter what the percentage is, the amount of an optional exemption cannot be less than $5,000. Each taxing unit decides if it will offer the exemption and at what percentage. This percentage exemption is added to any other residence homestead exemption under Tax Code Section 11.13 for which an owner qualifies. The taxing unit must decide before July 1 of the tax year to offer this exemption.
  • Optional age 65 or older or disabled exemptions: Any taxing unit may offer an additional residence homestead exemption amount of at least $3,000 for taxpayers age 65 or older or disabled.
How do I get an additional $10,000 age 65 or older or disabled residence homestead exemption?

You may apply to the appraisal district the year you become age 65 or qualify for disability. If your application is approved, you will receive the exemption for the entire year in which you become age 65 or disabled and for subsequent years as long as you own a qualified residence homestead. Beginning in 2005, if your date of birth was on your original residence homestead application or other written correspondence to the appraisal district about your residence homestead you will automatically receive the age 65 or older exemption without applying, if you are entitled to the general residence homestead exemption.

How do I qualify for a disabled person's exemption?

You are eligible if you qualify to receive disability benefits under the Federal Old-Age, Survivors and Disability Insurance Program administered by the Social Security Administration. Disability benefits from any other program do not automatically qualify you. To prove your eligibility, you may need to provide the appraisal district with information on your disability. Contact your local appraisal district for information on what documents are required to prove eligibility.

What is the deadline for filing for a residence homestead exemption?

Generally, the deadline to file an application for an exemption is April 30. You may file a late application for a residence homestead exemption, including age 65 or older or disabled, up to two years after the delinquency date. The delinquency date is normally Feb. 1.

What is a residence homestead tax ceiling?

It is a limit on the amount of taxes you must pay on your residence. If you qualify your residence homestead for an age 65 or older or disabled person residence homestead exemption for school district taxes, the school district taxes on that residence homestead cannot increase as long as you own and live in that home. The tax ceiling is the amount you pay in the year that you qualified for the age 65 or older or disabled person exemption. The school district taxes on your residence homestead may go below but not above the ceiling amount. If you improve the residence homestead (other than normal repairs or maintenance), the tax ceiling may go higher because of the new additions. For example, if you add on a garage or game room to the house after you have established a tax ceiling, the ceiling will be adjusted to a higher level to reflect the value of that addition.

Does the school tax ceiling transfer when a person who is age 65 or older or is disabled or is the surviving spouse (age 55 or older) of the individual moves to another home?

A percentage of the school district tax ceiling may be transferred.

The ceiling on the new residence homestead would be calculated to give you the same percentage of tax paid as the ceiling on the original residence homestead. For example, if you currently have a tax ceiling of $100, but would pay $400 without the ceiling, the percentage of tax paid is 25 percent. If you move to another home and the taxes on the new residence homestead would normally be $1,000 in the first year, the new tax ceiling would be $250, or 25 percent of $1,000.

To transfer the school district tax ceiling, you may request a certificate from the chief appraiser in the last appraisal district in which you received the tax ceiling. You present the transfer certificate to the chief appraiser in the appraisal district where the new residence homestead is located when you apply for residence homestead exemptions on the new home.

If I am the surviving spouse of a disabled person, am I entitled to the school district tax ceiling?

Yes, the surviving spouse of a disabled person is entitled to the school district tax ceiling if they are age 55 or older when the individual died, and the residence homestead is the residence homestead of the surviving spouse on the date the individual dies and remains the residence homestead of the surviving spouse.

If I am age 65 or older, disabled or a surviving spouse who is age 55 or older, does a tax ceiling apply to county, city or junior college district property taxes?

Yes, if the county commissioners court, city council or board of the junior college district authorizes a tax limitation on the homesteads of persons age 65 or older or disabled. The taxing unit governing body or voters (by petition and election) may adopt the limitation. This local option does not apply to other special districts such as water, hospital, etc.

Can the local option ceiling transfer if the owner who is age 65 or older or disabled moves to another home?

Yes, but the home must be located within the applicable taxing unit — city, county or junior college district. The ceiling on the new homestead is calculated in the same manner as for the school district.

At what age do you stop paying property taxes in New York State?

Each of the owners of the property must be 65 years of age or over, unless the owners are: husband and wife, or. siblings (having at least one common parent) and. one of the owners is at least 65.

Who qualifies for senior freeze in Illinois?

To qualify, applicants must: Be 65 years of age or older. Have owned and occupied the home as their principal residence on Jan. 1 of the past two years.

What age do you stop paying property taxes in Mississippi?

Regular Homestead Exemption (homeowners under 65) Homeowners who are younger than 65 on January 1 of the year for which the exemption is claimed (and who are not totally disabled) are exempt from ad valorem taxes in the amount prescribed in MS Code § 27-33-7.

What age do you stop paying property taxes in Kentucky?

​​In Kentucky, homeowners who are least 65 years of age or who have been classified as totally disabled and meet other requirements are eligible to receive a homestead exemption.