Senior and Disabled Veteran Property Tax Exemption

NOTICE: The Senior Property Tax Exemption has been suspended by the State of Colorado through 2011.

A property tax exemption is available to senior citizens, surviving spouses of senior citizens, and disabled veterans who meet statutory qualifications. For those who qualify, 50 percent of the first $200,000 in actual value of their primary residence is exempted. The State pays the exempted portion of the property tax. Once approved, the exemption remains in effect for future years and the applicant should not re-apply.

Eligibility:
Senior Exemption: The exemption is available to applicants who are: a) qualifying seniors, or b) the surviving spouses of seniors who previously qualified. The three requirements are:

The qualifying senior must be at least 65 years old on January 1 of the year in which he/she applies;
The qualifying senior must be the owner of record, and must have been the owner of record for at least ten consecutive years prior to January 1 of the year in which he/she applies;
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 of the year in which he/she applies.

Disabled Veteran Exemption:
The exemption is available to applicants who: a) sustained a service-connected disability while serving on active duty in the Armed Forces of the United States, b) were honorably discharged, and c) were rated by the United States Department of Veteran Affairs as one hundred percent "permanent and total" disabled, as determined by the Colorado Division of Veterans Affairs. The requirement is:

The applicant must have owned and occupied the home as his or her primary residence since January 1 of the year of application.

Please refer to the Assessor's website for details regarding eligibility. Taxpayers may also consult their own attorney for questions regarding eligibility.

Appeals Process:
The Jefferson County Board of Equalization (JCBOE) Qualifying Senior and Disabled Veteran Property Tax Exemption Appeals process is only available to a taxpayer who has timely protested to the Assessor, and who has been denied in whole or in part. The taxpayer may then appeal to the JCBOE by filing the petition on the Qualifying Senior or Disabled Veteran Property Tax Exemption Appeal form provided by the Assessor. All appeals to the JCBOE concerning the exemption must be postmarked or hand delivered to the JCBOE office of the County Commissioners of Jefferson County, 100 Jefferson County Parkway, Suite 5500, Golden, Colorado 80419 on or before September 15.

Important Facts about the Qualifying Senior and Disabled Veteran Property Tax Exemption Process:

Hearings are conducted by a qualified independent referee appointed by the Jefferson County Board of Commissioners acting as the Board of Equalization (JCBOE).
According to Colorado Statutes, the JCBOE will meet to hear appeals beginning September 1st and concluding before October 1st.
Due to the large volume of cases, which must be processed during the brief period of time allowed by law, the date and time of the hearing can not be changed. However, even if the taxpayer is unable to attend in person, he/she will still receive a fair hearing. All information along with written arguments can be submitted by mail, fax, or courier prior to the hearing. The referee will consider all submitted information as if presented in person.
Conference calls can also be arranged by calling the JCBOE at 303-271-8910, at least 24 hours in advance of the hearing.
The hearings are informal and the parties are typically not represented by counsel.However, the taxpayer may be so represented if he/she wishes.
The hearings are scheduled for fifteen (15) minutes. The taxpayer and the Assessor's representative will be allowed equal time to present evidence.The referee may also ask questions of either party in order to gather information to make his/her recommendation.
Prior to the hearing, the taxpayer should provide the referee with two copies of any evidence intended for use at the hearing. No copying equipment will be available at the hearing site, so all copies must be made in advance.The referee will retain all documents submitted during or prior to the hearing.

Qualifying Senior and Disabled Veteran Property Tax Exemption Decisions:
The referee will not make a recommendation during the hearing. The referee will make a recommendation on each appeal to the JCBOE. The JCBOE will take final action, by resolution, based upon the referee recommendations. Taxpayers will be informed of the decision of the JCBOE within five (5) days from the date the resolution is adopted, which is currently scheduled for September 27.

Appeal:
The JCBOE decision regarding the Qualifying Senior and Disabled Veteran Exemption is final. There are no further appeal rights.

Last Modified: Jan 27, 2011 11:18 AM