Property Tax/Rent/Heat Rebate
Full-year Colorado residents who are 65 years of age or older, surviving spouses who are 58 years of age or older, or persons with disabilities may qualify for the Property Tax/Rent/Heat Rebate.
The Property Tax/Rent/Heat Rebate program is administered by the Department of Revenue at 303- 238 SERV (7378). The qualifications, application form (Form 104PTC) and instructions for completing the application are available online.
Applications are also available at the following Colorado Service Centers:
Colorado Springs Regional Service Center
2447 N. Union Boulevard
Colorado Springs, CO 80909
Denver Service Center
1881 Pierce Street
Denver, CO 80214
Fort Collins Regional Service Center
3030 S. College Ave.
Fort Collins, CO 80525
Grand Junction Service Center
222 S. 6th St., Room 208
Grand Junction, CO 81501
Pueblo Service Center
827 W. 4th Street, Suite A
Pueblo, CO 81003
Please see the Department of Revenue Taxation Division website for service center hours and additional information.
Property Tax Deferral
Colorado residents who are 65 years of age or older and persons called into active military service may defer (postpone) the payment of property taxes on their residences. All property taxes for prior years must have been paid prior to making application for the deferral. The residence may be a single-family home, a townhome, a condominium unit, or a manufactured home.
Starting January 1, 2023, any person who is not otherwise eligible for a deferral may elect to defer the payment of the portion of real property taxes that exceed the person’s tax-growth cap.
Tax-growth cap is the amount equal to the average real property taxes paid over the previous 2 years preceding the year of deferral, increased by 4%.
Under this program, the state treasurer loans funds to pay the claimant’s property taxes. The property taxes are paid by the state treasurer to the county treasurer. The loan, which begins accruing interest on May 1, is logged as a lien against the property. Repayment does not have to be made until the claimant dies; the property is sold or the title is transferred; the owner moves for reasons other than poor health; the owner rents or receives income from the property; the location of the tax-deferred manufactured home changes; or the mortgage, deferred taxes, and accrued interest exceed market value.
Applications are available from and should be submitted to the state treasurer between January 1 and April 1. Application must be made annually to obtain a current deferral.
Property Tax Work-Off Program
Any taxing entity that levies and collects taxes may establish a property tax work-off program for Colorado citizens who are 60 years of age or older, is a first responder with a permanent occupational disability, or who is otherwise a person with a disability. The property on which the taxes are due must be the taxpayer’s primary residence.
Taxing authorities that participate in the work-off program must provide program information to all taxpayers living within their boundaries. Contact information for each taxing authority is available from the county treasurer. For additional information see § 39-3.7-101, C.R.S.
Senior Property Tax Exemption
A property tax exemption is available to senior citizens and the surviving spouses of seniors who previously qualified. When the State of Colorado’s budget allows, 50 percent of the first $200,000 of actual value of the qualified applicant’s primary residence is exempted. The exemption is available to individuals who are 65 years of age or older on January 1 and who have owned and occupied the property as their primary residence for at least 10 consecutive years prior to January 1. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application.
Application forms are available from and must be submitted to the county assessor by July 15 of the year for which the exemption is requested. Application forms are also available on the Division of Property Taxation website.
Disabled Veteran Exemption and Gold Star Spouses
This exemption is available to applicants who sustained a service-connected disability while serving on active duty in the U.S. Armed Forces, were honorably discharged, and were rated by the federal Department of Veterans Affairs as having a 100% permanent disability. VA un-employability awards do not meet the requirement for determining an applicant’s eligibility. The applicant must have owned and occupied the home as his or her primary residence since January 1 of the year of application; however, limited exceptions to the ownership and occupancy requirements are detailed in the eligibility requirements section of the application.
As of 1/1/2023, a surviving spouse of a United States armed forces service member who died in the line of duty and received a death gratuity is also available for the property tax exemption. Applications must be submitted to the Division of Veterans Affairs by July 1. Applications must be submitted to the county assessor’s office in the county in which the property is located by July 1. Applications are available from the assessor’s office or from the Division of Property Taxation.