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  • Senior Property Tax Exemption Long Form Instructions

     

    In 2000, Colorado voters amended the state Constitution with the adoption of Section 3.5 of Article X. This amendment, and subsequent statutory language, created a senior property tax exemption for two groups of people:

    • qualifying seniors and
    • the surviving spouses of seniors who previously qualified.

    The three basic requirements are:

    1. the qualifying senior must be at least 65 years old on January 1 of the year in which he/she qualifies
    2. the qualifying senior must be the owner of record and must have been the owner of record for at least the 10 consecutive years prior to January 1
    3. the qualifying senior must occupy the property as his or her primary residence and must have done so for at least the 10 consecutive years prior to January 1.

    For those who qualify, 50 percent of the first $200,000 of actual value of the property is exempted. Each year, the state Legislature can change the amount of this exemption. The state will pay the exempted property tax. The exemption is effective January 1, 2005, and the exemption affects property taxes billed each year. If you own multiple residences, only one can be designated as your primary residence.

    For the purpose of the exemption, "primary residence" is the primary home or place of residence. See "residence" as defined in Title 1, Article 1, Section 104 (43) of the Colorado Revised Statutes.

    The Long Form is one of two application forms created for the exemption. The Long Form is intended for individuals:

    • Applying under the surviving spouse option, and
    • Applying as the qualifying senior who qualifies under certain exceptions to the occupancy and ownership requirements.

    The exceptions are:

    • Ownership is in the spouse's name, who also occupies the property
    • Ownership has been transferred to or purchased by a trust, corporate partnership or other legal entity solely for estate planning purposes
    • The qualifying senior, spouse or surviving spouse was or is confined to a nursing home, hospital or assisted-living facility or
    • The prior residence was condemned in an eminent domain proceeding by a governmental entity.

    If you are applying as a surviving spouse, or if any of the above exceptions is true, you must use the Long Form View the Adobe reader requirements on the downloads page.. The completed form must be submitted to the Jefferson County Assessor's Office no later than July 15. The assessor has a summary containing additional information about the exemption.

    In order to process the application, additional information may be requested:

    1. Idenfification of Applicant and Property: 

     

    •  Please provide your name, social security number and date of birth. Your spouse should be identified in section 4, even if he or she also qualifies.
    • List the property's street address and its schedule or parcel number.
    • List the city or town, property zip code and the telephone number where you may be reached.
    • List your mailing address here if different than your property address. If your mailing address is not located in the same community, please attach an explanation.
    • Life Estate

     

    2. Age and Occupancy Requirements: (Either 2A, 2B or one of the two statements in 2C must be true to qualify.)

     2A - For Qualifying Seniors:

    • If the statement is true, check the box marked "True" and proceed to section 3.
    • If the statement is not true, you may qualify if you fall within one of the two exceptions in 2C, the occupancy exceptions.

    2B - For Surviving Spouses of Senior who Previously Qualified:  

    • If the statement is true, check the box marked "True" and proceed to section 3.
    • If statements made in a) or b) or f) are not true, you do not qualify as "the surviving spouse of an individual who previously qualified." You are not eligible for the exemption.
    • If statement c), d) or e) is not true, you may qualify if you fall within one of the two exceptions in 2C, the occupancy exceptions.

    2C - Exceptions to Occupancy Requirements: There are two exceptions to the 10-year occupancy requirement. (See Colorado statutes, 39-3-202(2)(b) and 39-3-203(6)(a), C.R.S. for further details):

    • The qualifying senior or surviving spouse is/was confined to a hospital, nursing home or assisted-living facility.
    • The prior home was condemned in an eminent domain proceeding by a governmental entity, or the home was sold to the governmental entity due to a threat of an eminent domain proceeding.
    • If either statement, 2A or 2B, would be true if one of the above situations had not occurred, check the appropriate box in 2C, and proceed to section 3.
    • If prior home was condemned, check the appropriate box, attach documentation of the eminent domain proceeding and proceed to section 9. You must also provide the information requested in section 5 and 6.

    3. Ownership Requirements: Either 3A or B must be a true statement to qualify.

    3A - Title to the Property Held in Qualifying Senior's Name, Spouse's Name or Both:

    • The applicant, or the applicant's spouse, must be the owner of record.
    • For any period in which the spouse is or was the owner of record and the applicant was not the owner of record, the spouse must have occupied the property as his or her primary residence with the applicant. If the applicant's spouse is the owner of record for estate-planning purposes, the applicant must be able to be considered an "owner" of the property for the 10 consecutive years before the assessment date, January 1.
    • If the applicant's spouse is the owner of record, the spouse must also occupy the residence as his or her primary residence. Title can be held individually, as joint tenants or as tenants in common.
    • A life estate is acceptable.
    • If the statement in 3A is true, check the box marked "True" and proceed to section 4.

    Note:

    • Two individuals who are legally married, but who own more than one piece of residential real property, shall be deemed to occupy the same primary residence and may claim no more than one exemption.
    • The full amount of the exemption shall be allowed, even if with respect to any single dwelling unit of residential real property, so long as any owner-occupier of the residence satisfies the requirements. The fact that any other person who does not satisfy the requirements is also an owner of record shall not affect the amount of the exemption.

    3B - Title to Property Held in a Trust, Corporate Partnership or Other Legal Entity: Colorado statute, 39-3-202(2)(a), C.R.S., provides an exception to the ownership requirement for individuals who have transferred ownership of their residence to a trust, corporate partnership or other legal entity solely for estate- planning purposes.

    • If the ownership has been transferred to or purchased by a trust, check the box marked "True" and proceed to section 7. You must also provide the information requested in section 7. To qualify, the maker of the trust must be the qualifying senior or spouse.
    • If the ownership has been transferred to, or has been purchased by, a corporate partnership or other legal entity, check the box marked "True" and proceed to section 8. You must also provide the information requested in section 8. To qualify, the qualifying senior or spouse must be a principal of the corporate partnership or legal entity.

     

    4. Name and Social Security Number of Each Additional Occupant: Each individual who occupies the property must be listed on the application form (See Colorado statute, 39-3-205(2)(a)(III), C.R.S.).

    The social security number must be included. The name must be listed to ensure no one receives the exemption on more than one property. The statute requires the information be kept confidential.

    4A - The Spouse's Name:

    • If your spouse occupies the property with you, provide his or her name, social security number and check the box marked "Yes."
    • If you do not have a spouse living with you, list the name and social security number of another occupant and check the box marked "No."

    4B - Other Individuals:

    • List all other individuals, including children, who occupy the property as their primary residence.
    • If more than three additional people occupy the property, attach an additional sheet of paper listing the names and social security numbers.
    • Proceed to section 9 unless question(s) 5-8 apply.

    5. Confinement to a Health-Care Facility: Information required from section 2C.

    • 5A - Provide the name of the person confined.
    • 5B - State the location and the period of confinement.
    • 5C -  Provide the dates confined.
    • 5D - To qualify for the exemption, the statement must be true.    
              a. the spouse of the person confined.
              b. a financial dependent
              c. the property remained unoccupied.

    6. Condemnation by Eminent Domain: Information required from section 2C and 3B.

    • 6A - Provide the street address of the condemned property.
    • 6B - Provide the dates of ownership of the condemned property.
    • 6C - Provide the dates the condemned property was occupied as the primary residence
    • 6D - Provide the date the property was condemned.
    • 6E - You cannot have owned another property between the condemnation and the ownership of your current property. If you did own another property, you do not qualify for the exemption.
    • 6F - To qualify for the exemption, the statement must be true.

    You must attach documentation verifying the transfer. This may include the sales contract, condemnation order and correspondence from the governmental entity.

    7. Property Owned By A Trust: Information required from section 3B.  

    • 7A - Provide the name of the trust.
    • 7B - Provide the name of the maker of the trust. The maker is the person who created the trust, not the attorney who prepared the trust.
    • 7C - Provide the name of the trust.
    • 7D - Provide the name of each beneficiary of the trust. Attach an additional sheet of paper if necessary.
    • 7E - To qualify for the exemption, the statement must be true.

     

    8. Property Owned by a Corporate Partnership or Other Legal Entity: Information required from section 3B.  

    • 8A - Provide the name of the corporate partnership or legal entity.
    • 8B - Provide the name of each principal of the corporate partnership or legal entity. Attach an additional sheet of paper if necessary.
    • 8C - To qualify for the exemption, the statement must be true.

     

    9. Affidavit and signature:

    You must sign and date the form. If the form is signed on behalf of the applicant by a guardian, conservator or attorney-in-fact, that person must provide documentation of his or her authority in the form of a court order or power of attorney. If there is a contact person other than the applicant, please provide that person's name and telephone number.  

    Submit your application no late than July 15 to:  
    Jim Everson
    County Assessor
    100 Jefferson County Pkwy.
    Golden, CO 80419-2500 
     

    Go to the Senior Property Tax Exemption Long Form. Adobe PDF Icon

    Please note: The form is in PDF format and requires Acrobat Reader to view and print. Download the free software! Adobe PDF Icon

     

    Last Updated: 6-24-2014