Summary of the Amendment & Eligibility

How the Senior Property Tax Exemption
Can Work for You

The constitutional amendment providing for a Homestead Exemption for qualifying senior citizens was passed by voters in November 2000. For those who qualify, the exemption exempts 50% of a portion of the actual value of the property from property taxes. The portion of actual value to which the 50% exemption applies is determined by the State Legislature.

A property tax exemption is available to senior citizens, surviving spouses of senior citizens, and disabled veterans. For those who qualify, 50 percent of the first $200,000 in actual value of their primary residence is exempted. The amount of this exemption can be changed each year by the State Legislature. (see above). The state pays the exempted portion of the property tax. Application requirements are as follows.

The amendment, and subsequent legislation, created a property tax exemption for two groups of people:

a) qualifying seniors and

b) the surviving spouses of seniors who previously qualified.

The three basic requirements are:

the qualifying senior must be at least 65 years old on January 1 of the year in which he/she qualifies;
the qualifying senior must be the owner of record, of current residence and must have been the owner of record for at least ten consecutive years prior to January 1;
the qualifying senior must occupy the property as his/her primary residence, and must have done so for at least ten consecutive years prior to January 1.

For those who qualify, 50 percent of a portion of the actual value of the property is exempted as determined annually by the State Legislature. The state will pay the exempted property tax. The exemption only applies to your primary residence.

For the purpose of the exemption, "primary residence" is synonymous with "residence" as defined in Title 1, Article 1, Section 104(43) of the Colorado Revised Statutes, which is quoted as follows: "'Residence' means the principal or primary home or place of abode of a person, as set forth in section 1-2-102(1)." The property in which you reside for the greatest length of time each year should be designated as your primary residence.

Two application forms have been created for the exemption.

The"Short Form" is intended for qualifying seniors who meet each of the requirements stated above. The "Long Form" must be used by individuals applying under the surviving spouse option and for applicants applying as the qualifying senior who fall within certain exceptions to the occupancy and ownership requirements.

Exceptions to the occupancy and ownership requirements are as follows:

the ownership is in the spouse's name, who also occupies the property;
the ownership has been transferred to or purchased by a trust, corporate
partnership or other legal entity solely for estate planning purposes;
the qualifying senior or his/her spouse was or is confined to a health care facility;
the prior residence was condemned in an eminent domain proceeding.

The surviving spouse of an individual who previously qualified is someone that was married to a senior who met each of the application requirements on January 1 of 2002, or on any January 1 that occurred after that date. A surviving spouse must occupy the property as his or her primary residence, and must have done so with his or her spouse as of the date of death of the spouse. Qualifications for the surviving spouse option are listed below, under "Long Form Qualifications."

The deadline for submitting either form is July 15, of the first year for which you are seeking exemption. The exemption must be applied for only once, and it remains in effect for subsequent years as long as the property ownership and occupancy do not change.

The brochure has additional information about the exemption.

Short Form Qualifications

The Short Form should be used by applicants who meet each of the following requirements. The application deadline is July 15.

Age Requirement: You are 65 years old or older as of January 1 of the year for which you are seeking exemption.
Ownership Requirement: You are the current owner of record, and you have owned the property for at least 10 consecutive years prior to January 1 of the tax year for which you are seeking the exemption. (You do not have to be the sole owner of the property. You can own it with your spouse or with someone else however only one exemption maybe taken on a particular residence.)
Occupancy Requirement: You occupy the property as your primary residence, and you have done so for at least 10 consecutive years prior to January 1 of this year.
Instructions for completing the Short Form (pdf)
Download the Short Form (pdf)

Long Form Qualifications

If any of the following statements is true, you may still qualify for the exemption; but you must use the Long Form. The deadline for applying with this form is also July 15.

Surviving Spouse Option: As the surviving spouse of an individual who previously qualified, each of the following statements is true:

a) Your husband/wife was at least 65 years old on January 1 of the year he or she passed away.

b) Your husband/wife occupied the property as his or her primary residence for at least 10 consecutive years prior to January 1 of the year he or she passed away.

c) You currently occupy the property as your primary residence and you did so with your spouse on the date of his or her death.
Exceptions to Ownership & Occupancy Requirements:

1. the ownership is in the spouse's name, who also occupies the property;

               2. the ownership has been transferred to or purchased by a trust, corporate
                    partnership or other legal entity solely for estate planning purposes;

               3. the qualifying senior or his/her spouse was or is confined to a health care facility;

                4. the prior residence was condemned in an eminent domain proceeding.

If Spouse is Owner of Record: Applicant applying as qualifying senior The ownership requirement may be satisfied if your spouse is the owner of record and occupies the property with you as his or her primary residence. Your spouse and/or you must have owned the property for 10 consecutive years prior to January 1. Your spouse must have occupied the property with you throughout the portion of the 10-year ownership time frame in which he or she was owner of record. As the qualifying senior, you must still meet the age and 10-year occupancy requirements. Applicant as surviving spouse of senior who previously qualified The ownership requirement of your spouse may have been satisfied if you were the owner of record for all or a portion of the 10-year ownership time-frame when your spouse was alive. As the owner of record, you occupied the property with your spouse as your primary residence.
Instructions for completing the Long Form (pdf)
Download the Long Form (.pdf)

Jim Everson, Assessor
Senior Property Tax Exemption
100 Jefferson County Parkway
Phone: 303-271-8629
Fax: 303-271-8674
e-mail: assessor@jeffco.us

Senior Table of Contents

Last Modified: May 2, 2011 12:21 PM
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