Senior Primary Residence Classification
Classification Overview
A property tax classification is available in 2025 and 2026 for qualifying senior citizens who received the senior exemption in 2020 or later, but are no longer eligible for that program.
Basic Requirements for the Senior Primary Residence Classification
In order to be eligible for this classification, the applicant (or their spouse) must own and occupy their home as their primary residence as of January 1st in the year they are applying.
Additionally they (or their spouse) must have received the senior exemption at a previous home in the year 2020 or later and are not currently able to receive the senior exemption.
Additional Requirements
The applicant or their spouse is the property owner of record and has owned the property as of January 1 in the year they apply.
The applicant occupies the property as their primary residence, and has done so as of January 1 in the year they apply.
A surviving spouse of a senior citizen who previously qualified and has not remarried may be eligible to apply.
When to Apply
Each year’s application period begins on January 1 and ends March 15.
Applications that are returned to the county assessor’s office by the timely deadline receive full appeal rights if the application is denied.
Applications that are returned between the timely deadline (March 15) and the late deadline (July 15) will not receive appeal rights if the application is denied by the county assessor.
If a deadline falls on a weekend or holiday, applications that are delivered or postmarked by the next working day will be considered to be filed by the deadline.
Per C.R.S. § 39-1-120 (3) If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
Form to Complete
There is only one application for the Senior Classification program that is used for all applicants.
- Qualified Senior Primary Residence Classification Instructions
- Qualified Senior Primary Residence Classification Application
Where to File the Application
Applications for these exemption programs must be submitted to the county assessor in the county where the property is located.
Common Questions About Eligibility and Applications
If you still have some unanswered questions about Colorado’s senior, veteran with a disability, Gold Star spouse, and senior primary residence classification programs, please check out the Frequently Asked Questions page. There, you’ll find clear explanations about eligibility requirements, application forms, deadlines, and what to expect after you apply.