Who qualifies for the Senior citizen property tax exemption in Colorado?

For tax year 2026: you were born on or before January 1, 1961, and have owned and lived in the home as your primary residence continuously since January 1, 2016 or earlier. A surviving spouse of a senior who had the exemption may qualify under the surviving-spouse rules. 50% of the first $200,000 of actual value is exempt, so the most that can be exempt is $100,000 of actual value. The state repays local governments. It applies to your primary residence only. Deadline: Boulder County says the 2026 deadline has passed and 2027 applications open January 1, 2027. Check with your county assessor for the exact date.

Rules by state / Colorado

Colorado property tax, line by line.

Your county treasurer sends one property tax bill a year, in early the following year for the prior year's tax. It shows tax from several local governments and schools, including mill levies for special districts, based on your home's assessed value.

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At a glance

Who sends the bill: The county treasurer. The state Division of Property Taxation does not collect.
When it comes: As soon after January 1 as possible, for the prior year's tax. Tax year 2026 is billed in early 2027.
When it's due: If your tax is over $25, pay in full by April 30, or in two equal payments: the first by the last day of February and the second by June 15. If you don't pay through a mortgage escrow and your tax is over $25, you may use four equal payments (tax years starting 2025 and later) due the last day of February, April 30, July 15 and September 15. You must have paid at least half by April 30.
If you pay late: Delinquent interest is 1% per month. Under House Bill 25-1199 it runs on a late third payment from July 16 and on a late fourth payment from September 16.
Value is set as of: January 1. Tax year 2026 is an intervening year, so values still use the study period ending June 30, 2024, the same base as 2025.
Limits on increases: There is no cap tied to what you paid for the home. The 10% subtraction on the first $700,000 is automatic for every residential parcel. You don't apply. From 2027 the $700,000 amount is adjusted for inflation in each reappraisal year.

Bill dates source · Assessment source

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2 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Senior citizen property tax exemption

Who: For tax year 2026: you were born on or before January 1, 1961, and have owned and lived in the home as your primary residence continuously since January 1, 2016 or earlier. A surviving spouse of a senior who had the exemption may qualify under the surviving-spouse rules.
What you get: 50% of the first $200,000 of actual value is exempt, so the most that can be exempt is $100,000 of actual value. The state repays local governments. It applies to your primary residence only.
How to apply: Apply once with your county assessor.
Deadline: Boulder County says the 2026 deadline has passed and 2027 applications open January 1, 2027. Check with your county assessor for the exact date.
If you're late: Not stated. Missing a year does not give you a later catch-up of the 10-year clock.
After that: One time. It lasts until ownership or occupancy changes.

Source

Veteran with a disability and Gold Star spouse exemption

Who: No age minimum. You owned and lived in the home as your primary residence on January 1, 2026 or earlier. Veteran: at least 24 months of active duty, an honorable discharge, and either a VA rating of 100% permanent and total, or pay at the 100% rate because of individual unemployability. Or you are the Gold Star spouse of a member who died in the line of duty or of a service-connected cause (remarriage does not disqualify you). A surviving spouse of a veteran who had the exemption keeps it if not remarried and still in the same home.
What you get: 50% of the first $200,000 of actual value is exempt, the same as the senior exemption.
How to apply: Start with the Colorado Division of Veterans Affairs packet, then file with your county assessor. It covers one property, your primary residence.
Deadline: July 1 of the year, per Summit County. The state says veteran deadlines will match the senior deadline starting January 1, 2027.
After that: One time if approved. It lasts until ownership or occupancy changes.

The official page

In some situations

If you moved, inherited, built or had a disaster

Senior primary residence classification (2025 and 2026 only)

Who: You owned and lived in the home as your primary residence on January 1, 2026 or earlier, and got the senior exemption in 2020 or later on a previous home that no longer qualifies. This is for a senior who moved and lost the 10-year clock.
What you get: The state says the relief is similar to the senior exemption. Senate Bill 26-116 ends this classification after tax year 2026 unless a later bill brings it back.
How to apply: Apply with your county assessor.
Deadline: Close to the senior exemption dates. The 2026 window is closed on Boulder's page.
If you're late: No year after 2026 under current law.
After that: Not annual. It ends after tax year 2026.

Source

Property tax deferral

Who: Senior homeowners and active-duty military homeowners. All prior property taxes must be paid. For a VA-guaranteed loan, liens plus the deferral can't be more than 100% of actual value. The tax-growth deferral category is closed to new applicants.
What you get: This is a loan that you must repay. It does not remove any tax. You can also have the senior exemption. Starting in 2026, county treasurers take, review and record applications. The state keeps existing loan accounts.
How to apply: Apply with your county treasurer.
Deadline: The state portal closed April 1, 2026 for the transition year. Later years follow your county treasurer.

The official page

Think your value is too high?

Asking for a lower actual value

Free review: Yes. Contact your county assessor after you get your notice of valuation. The review is free.
Formal appeal: The County Board of Equalization. After that, the Board of Assessment Appeals or district court.
Deadline: For 2026 the real-property protest deadline was June 8. Senate Bill 26-046 moves it to June 1 starting January 1, 2027, so tax year 2027 uses June 1. Notices of valuation are mailed in May.
Good to know: The research does not confirm whether the county board can raise your value, so assume it might. Ask before you file a formal protest.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The school share, which uses 7.05% of actual value with no 10% cut.
Assessed value can't be cut below $1,000 by the 10% adjustment.
Value above $200,000 is not exempt under the senior or veteran exemption. There is no full homestead exemption.
Non-mill special assessments and fees.
A deferral, which is a loan that must be repaid.

Metro districts, fire districts and other special districts show up as mill levies on your bill. They go down when your actual value is cut by the 10% adjustment or by a senior or veteran exemption. A special assessment or metro district fee that is not a mill levy is not removed by those exemptions.

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Rules checked October 28, 2026 against official Colorado sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.