Senior exemptions

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, 2023;
2. have occupied the property for 10 years prior to January 1, 2023; and,
3. have filed an application for the exemption.

How do I apply?
We have the senior exemption forms available in our office. 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.

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.
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.

Applications are available at the Garfield County Assessor’s office.

The application must be turned in by July 1, 2023 to the following:
Colorado Department of Military and Veterans Affairs
Division of Veteran Affairs
1355 S. Colorado Blvd, Bldg C, Suite 113
Denver, CO 80222

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. Provide a complete packet with the Gold Star Spouse Application, documentation that the service members’ death was the result of service-related injury or disease, and documentation that the death occurred on active duty or following separation from the military. Documentation can be the VA Benefits Summary letter or a 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.

The application must be turned in by July 1, 2023 to the following:

Colorado Department of Military and Veterans Affairs
155 Van Gordon Street Suite 201
Lakewood, CO. 80228
Fax 303-914-4514
vets.colorado.gov