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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 percent of a portion of the appraised actual value of the property from property taxes, as determined by the State Legislature. The portion of appraised actual value, to which the 50 percent exemption applies, can be changed by the State Legislature.
For 2014, 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. The state pays the exempted portion of the property tax. Application requirements are as follows.
Administration & Courts Facility 100 Jefferson County Parkway Golden, Colorado 80419 (303) 279-6511
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