Colorado Property Tax Relief for Seniors 2026

Every statewide property tax break Colorado offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Colorado's main senior property tax break is the Senior Homestead Exemption: homeowners 65+ who have owned and lived in the home for 10 consecutive years get 50% of the first $200,000 of actual value exempted, with no income limit. Low-income seniors can also claim the Property Tax/Rent/Heat (PTC) Rebate of up to $1,178 (2025 tax year). Seniors 65+ can defer property taxes through a state loan, local taxing entities may offer a property tax work-off program for those 60+, and a 2025-2026 classification helps seniors who lost the exemption after moving. Colorado has no statewide assessment freeze. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Colorado property tax relief programs for seniors

Colorado property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior Property Tax Exemption (Senior Homestead Exemption)	Homestead exemption	65 or older on January 1 of the application year (only the applicant must meet the age requirement). Also available to an unremarried surviving spouse of a prior recipient.	None	January 1 - July 15 (late filing until August 15 has no appeal rights)	Senior Property Tax Exemption
Senior Primary Residence Classification (2025 and 2026 only)	Homestead exemption	Senior who received the senior exemption at a previous home in 2020 or later but is no longer eligible for it, or that senior's unremarried surviving spouse	None stated	January 1 - March 15 (late filing until July 15 has no appeal rights)	Senior Primary Residence Classification
Property Tax/Rent/Heat (PTC) Rebate	Rebate or refund	65 or older by December 31, 2025, or a surviving spouse 58 or older. Full-year Colorado resident who paid property tax, rent or heat. People with disabilities under 65 now use the separate Disability Assistance Credit.	2025 tax year: $19,094 (single), $25,788 (married)	2025 tax year: December 31, 2027. 2024 tax year: December 31, 2026.	Property Tax/Rent/Heat (PTC) Rebate
Senior Property Tax Deferral Program	Tax deferral	65 or older as of December 31, 2026	None stated. Total liens and mortgages must be 75% or less of the property's actual value, there can be no reverse mortgage, and all earlier taxes must be paid.	January 1 - April 1 (the 2026 cycle closed April 1, 2026; 2027 cycle opens January 1, 2027)	Property Tax Deferral Program Overview
Property Tax Work-Off Program (local option)	Tax credit	60 or older (also first responders with a permanent occupational disability and persons with a disability)	None stated at the state level; set by the participating taxing entity	Set by the participating taxing entity	Frequently Asked Questions

Amounts, how to apply and deadlines

Senior Property Tax Exemption (Senior Homestead Exemption)

Type: Homestead exemption
Age: 65 or older on January 1 of the application year (only the applicant must meet the age requirement). Also available to an unremarried surviving spouse of a prior recipient.
Income limit: None
Amount: 50% of the first $200,000 of the home's actual value is exempt (up to $100,000 of actual value). Requires 10 consecutive years of ownership and occupancy as primary residence before January 1. One exemption per person or couple (cannot be combined with the veteran exemption).
How to apply: Senior Short Form (or Long Form for legally allowed ownership/occupancy exceptions or surviving spouses) filed with the county assessor. Reapply within 60 days if ownership or occupancy changes.
Deadline: January 1 - July 15 (late filing until August 15 has no appeal rights)
Source: Senior Property Tax Exemption - Colorado Division of Property Taxation

Senior Primary Residence Classification (2025 and 2026 only)

Type: Homestead exemption
Age: Senior who received the senior exemption at a previous home in 2020 or later but is no longer eligible for it, or that senior's unremarried surviving spouse
Income limit: None stated
Amount: A special property tax classification for the applicant's current owner-occupied primary residence, available for the 2025 and 2026 property tax years. The DPT page does not state a dollar or percentage value.
How to apply: Qualified Senior Primary Residence Classification application filed with the county assessor
Deadline: January 1 - March 15 (late filing until July 15 has no appeal rights)
Source: Senior Primary Residence Classification - Colorado Division of Property Taxation

Property Tax/Rent/Heat (PTC) Rebate

Type: Rebate or refund
Age: 65 or older by December 31, 2025, or a surviving spouse 58 or older. Full-year Colorado resident who paid property tax, rent or heat. People with disabilities under 65 now use the separate Disability Assistance Credit.
Income limit: 2025 tax year: $19,094 (single), $25,788 (married)
Amount: Up to $1,178 per year (2025 tax year), based on income and expenses, plus a possible TABOR refund of up to $38 ($19 single)
How to apply: Form DR 0104PTC by mail or at a Taxpayer Service Center, or Revenue Online for repeat applicants (applied in each of the last two years)
Deadline: 2025 tax year: December 31, 2027. 2024 tax year: December 31, 2026.
Source: Property Tax/Rent/Heat (PTC) Rebate - Colorado Department of Revenue

Senior Property Tax Deferral Program

Type: Tax deferral
Age: 65 or older as of December 31, 2026
Income limit: None stated. Total liens and mortgages must be 75% or less of the property's actual value, there can be no reverse mortgage, and all earlier taxes must be paid.
Amount: The State Treasurer pays the property tax to the county as a simple-interest loan recorded as a junior lien. Interest accrues from May 1 of the year claimed. Repayment is due 90 days after a disqualifying event (sale, transfer, no longer owner-occupied, reverse mortgage), or one year after death if there is no surviving spouse.
How to apply: Apply through the county treasurer's office and reapply each year. The county may charge a recording fee.
Deadline: January 1 - April 1 (the 2026 cycle closed April 1, 2026; 2027 cycle opens January 1, 2027)
Source: Property Tax Deferral Program Overview - Colorado Department of the Treasury

Property Tax Work-Off Program (local option)

Type: Tax credit
Age: 60 or older (also first responders with a permanent occupational disability and persons with a disability)
Income limit: None stated at the state level; set by the participating taxing entity
Amount: Taxes on the primary residence can be worked off through service to a participating taxing entity. The state source does not state a statewide amount.
How to apply: Contact the participating taxing entity (contact details available from the county treasurer)
Deadline: Set by the participating taxing entity
Source: Frequently Asked Questions - Colorado Division of Property Taxation

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Colorado income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Colorado state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Colorado?

Senior Property Tax Exemption (Senior Homestead Exemption): homestead exemption; Senior Primary Residence Classification (2025 and 2026 only): homestead exemption; Property Tax/Rent/Heat (PTC) Rebate: rebate or refund; Senior Property Tax Deferral Program: tax deferral; Property Tax Work-Off Program (local option): tax credit (dpt.colorado.gov, dpt.colorado.gov, tax.colorado.gov, treasury.colorado.gov, dpt.colorado.gov).

At what age do Colorado seniors qualify for property tax relief?

Senior Property Tax Exemption (Senior Homestead Exemption): 65 or older on January 1 of the application year (only the applicant must meet the age requirement). Also available to an unremarried surviving spouse of a prior recipient.; Senior Primary Residence Classification (2025 and 2026 only): Senior who received the senior exemption at a previous home in 2020 or later but is no longer eligible for it, or that senior's unremarried surviving spouse; Property Tax/Rent/Heat (PTC) Rebate: 65 or older by December 31, 2025, or a surviving spouse 58 or older. Full-year Colorado resident who paid property tax, rent or heat. People with disabilities under 65 now use the separate Disability Assistance Credit.; Senior Property Tax Deferral Program: 65 or older as of December 31, 2026; Property Tax Work-Off Program (local option): 60 or older (also first responders with a permanent occupational disability and persons with a disability).

Is there an income limit for Colorado senior property tax relief?

Senior Property Tax Exemption (Senior Homestead Exemption): None; Senior Primary Residence Classification (2025 and 2026 only): None stated; Property Tax/Rent/Heat (PTC) Rebate: 2025 tax year: $19,094 (single), $25,788 (married); Senior Property Tax Deferral Program: None stated. Total liens and mortgages must be 75% or less of the property's actual value, there can be no reverse mortgage, and all earlier taxes must be paid.; Property Tax Work-Off Program (local option): None stated at the state level; set by the participating taxing entity.

What is the deadline to apply in Colorado?

Senior Property Tax Exemption (Senior Homestead Exemption): January 1 - July 15 (late filing until August 15 has no appeal rights); Senior Primary Residence Classification (2025 and 2026 only): January 1 - March 15 (late filing until July 15 has no appeal rights); Property Tax/Rent/Heat (PTC) Rebate: 2025 tax year: December 31, 2027. 2024 tax year: December 31, 2026.; Senior Property Tax Deferral Program: January 1 - April 1 (the 2026 cycle closed April 1, 2026; 2027 cycle opens January 1, 2027); Property Tax Work-Off Program (local option): Set by the participating taxing entity.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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