Senior, Disabled Veterans, and Gold Star Spouse Exemptions
*New for 2025*
Qualified Senior Primary Residence Classification
The Qualified Senior Primary Residential Classification was created by Senate Bill 24-111. This classification will offer qualifying senior citizens (or their surviving spouses) a property tax reduction of the amount equal to the actual value of the property minus the lesser of 50% of the first two hundred thousand dollars of the actual value or the amount that causes the valuation for assessment of the property to be one thousand dollars on their primary residence. This classification is for tax years 2025 and 2026 only.
To Qualify for the Classification change, the Owner/Occupier must:
1. The owner-occupier previously qualified for the property tax exemption for qualifying seniors but is no longer eligible for the exemption.
2. The owner-occupier must have applied and received the senior property tax exemption for a property tax year commencing on or after January 1, 2020.
3. The circumstances that qualify the property for the Senior Primary Residential Classification have not changed since the filing of the application.
4. The property is owner occupied and the primary residence of the applicant as of January 1, 2025.
How Do I Apply?
We have the Qualified Senior Primary Residential Classification application forms in our office and on our website; please read the application instructions carefully.
The application must be turned in by March 1, 2025 to:
Garfield County Assessor’s Office
109 8th Street, Suite 207
Glenwood Springs, CO 81601
Senior Property tax exemption
Colorado voters passed a Property Tax Exemption for Seniors in the November 2000 election (also known as Referendum A). The law provides that 50 percent of the first $200,000 of actual value for a qualifying senior citizen’s primary residence shall be exempt from property taxation. The State of Colorado pays the property taxes on the exempted value.
To qualify for the exemption, the senior must:
1. have reached age 65 as of January 1, 2025.
2. have occupied the property for 10 years prior to January 1, 2025; and,
3. have filed an application for the exemption.
How do I apply?
How do I apply? We have the senior exemption forms available in our office and on our website. You must apply by July 15. If you would like more information regarding this program, call Garfield County Assessor’s Office at 970-945-9134.
The application must be turned in by July 15, 2025, to the following:
Garfield County Assessor’s Office
109 8th Street, Suite 207
Glenwood Springs, CO 81601
Disabled Veteran exemptions
Property tax exemption
In 2006, Colorado voters approved Referendum E, amending section 3.5 of Article X of the Colorado Constitution. The amendment and subsequent legislation expanded the senior property tax exemption to include “qualifying disabled veterans.”
For disabled Veterans who qualify, 50 percent of the first $200,000 of actual value of the Veteran’s primary residence is exempted. The state will reimburse the Garfield County Treasurer for the lost revenue. Owners of multiple residences may only designate one property as their primary residence.
To qualify for the exemption the Veteran must:
1. The Veteran sustained a service-connected disability while serving on active duty in the Armed Forces of the United States.
2. The Veteran was honorably discharged.
3. The United States Department of Veterans Affairs has rated the Veteran’s service-connected disability as one hundred percent permanent and total. For the purposes of eligibility, a veteran who has individual unemployability status shall be treated equivalently to a veteran who has a service-connected disability that has been rated as one hundred percent permanent disability.
4. The Veteran must own the property and must have been an owner of record since January 1 of the current year.
5. The Veteran must occupy the property as his or her primary residence and must have done so since January 1 of the current year.
6. The property must be classified as residential.
7. The application must include a copy of the Veteran’s VA Summary of Benefits letter. This letter can be obtained at U.S. Veterans Affairs Website.
Applications are available at the Garfield County Assessor’s office and on our website.
The application must be turned in by July 1, 2025, to:
Garfield County Assessor’s Office
109 8th Street, Suite 207
Glenwood Springs, CO 81601
Gold Star Spouse Property Tax Exemption
In 2022, Colorado Voters Approved Referendum E, amending section 3.5 of Article X of the Colorado Constitution. The amendment and subsequent legislation expanded the senior property tax exemption to include “Gold Star Spouses.”
For Gold Star Spouses who qualify 50 % of the first $200,000 of actual value of their primary residence is exempted. The state will reimburse the county treasurer for the lost revenue. Owners of multiple residences may only designate one property as their primary residence.
To qualify for the exemption, the Gold Star Spouse must:
1. Be qualified under Federal Law and by the state Department of Military and Veteran affairs.
2. The application must include a copy of the Veteran’s VA Summary of Benefits letter. This letter can be obtained at the U.S. Veterans Affairs Website or be your letter from the Department of Defense.
3. Not have remarried.
4. Own the property and have been an owner of record since January 1 of the current year.
5. Occupy the property as his/her primary residence and have done so since January 1 of the current year.
Applications are available at the Garfield County Assessor’s office and on our website.
The application must be turned in by July 1, 2025, to:
Garfield County Assessor’s Office
109 8th Street, Suite 207
Glenwood Springs, CO 81601