Exemptions from Assessor's Office
Senior citizen exemption
In 2000, voters amended the Colorado Constitution with the adoption of Section 3.5 of Article X. The amendment and subsequent legislation created a property tax exemption for two groups of people: qualifying seniors and the surviving spouses of seniors who previously qualified.
Senior citizen exemption available to applicants who:
- are at least 65 years of age prior to January 1 of the year of application
- owned their home for at least 10 consecutive years prior to January 1
- occupied it as their primary residence for at least 10 consecutive years prior to January 1
For those who qualify, 50 percent of the first $200,000 of the actual value of the property is exempted. The state will pay the exempted property tax. If you own multiple residences, only one can be designated as your primary residence. Seniors that were previously approved do not need to reapply.
The application must be filed no later than July 15 to have the exemption apply to your tax bill the following year. The exemption must be applied for only once and remains in effect for subsequent years as long as the property ownership and occupancy does not change.
544 Rood Ave
Grand Junction CO 81501
(The Colorado Senior Property Tax Exemption Long Form must be used by individuals applying as a surviving spouse and/or the property is held in a trust.)
Disabled veteran exemption
In 2006, Colorado voters approved Referendum E, expanding the senior property tax exemption to include "qualifying disabled veterans.” The Disabled Veteran Exemption is available to property owners who meet each of the following requirements:
- A one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the United States Department of Homeland Security, or the Department of the Army, Navy or Air Force.
- The veteran sustained a service-connected disability while serving on active duty in the Armed Forces of the United States. This includes members of the National Guard and Reserves who sustained their injury during a period in which they were called to active duty.
- The veteran was honorably discharged.
- The federal Department of Veterans Affairs has rated the veteran’s service-connected disability as one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the US Department of Homeland Security, or the Department of the Army, Navy, or Air Force.
- The veteran has owned and occupied the property since January 1 of the current year.
The application deadline this year is July 1. Application forms are available from the Division of Veterans Affairs at the address or website shown below, and from the website of the Colorado Division of Property Taxation.
For Information Regarding Property Tax Exemption for a Surviving Spouse of a Qualified Disabled Veteran, contact the Colorado Division of Veterans Affairs.
Completed applications must be submitted to the Colorado Division of Veteran's Affairs at the following address:
Colorado Department of Military and Veterans Affairs
Division of Veterans Affairs
155 Van Gordon St., Suite 201
Lakewood, CO 80228
Religious, educational and charitable exemptions
Property which is owned and used solely and exclusively for religious purposes, for private schools, or for strictly charitable purposes is exempt, C.R.S. 39-3-106 – 113 and 116. Ownership of property which may qualify for exemption as owned and used for a private school, strictly for charitable purposes or for religious purposes must file an application with the Division of Property Taxation.
The Process to File for Exemption for a School, Church or Charitable Organization:
- Fill out one application form per parcel for which you are requesting an exemption.
544 Rood Ave P.O. Box 20,000-5003
Grand Junction CO 81501
- Return the form and a check for the application made payable to the Colorado Department of Local Affairs to the county assessor’s office.
- The county section of the application(s) will be updated and the form(s) and check(s) will be forwarded to the Property Tax Administrator at the State of Colorado, Department of Local Affairs, Division of Property Taxation.
Once the review process is completed by the Property Tax Administrator’s Office, a Final Determination notice will be sent to the applicant and the county assessor.
Senior/disabled tax/rent/heat rebate
Seniors age 65 and over and disabled persons are eligible for a Colorado property tax/rent/heat rebate if their income is less than $11,000 for individuals or $14,700 for couples. The amount of the rebate depends upon the amount of heat and rent/property taxes that were paid in the previous year. To receive this rebate, complete the form (see below) and return to the Colorado Department of Revenue by Dec. 31.
Qualified applicants can receive a rebate of up to $600 of the property tax and $192 of their heating expenses paid during the year, either directly or as part of their rent payments, by filing the Property Tax/Rent/Heat Rebate Application available below.