The Senior Property Tax Exemption for senior citizens was created for qualifying seniors and the surviving spouses of seniors who previously qualified.
In 2006, Colorado voters approved Referendum E, amending section 3.5 of article X of the Colorado Constitution. The amendment and subsequent legislation expanded the senior property tax exemption to include “qualifying disabled veterans.” As recently as 2014 our legislature also created a provision for surviving spouses of veterans who previously qualified to receive the exemption.
As provided in the Colorado State Constitution, all property is subject to ad valorem property tax unless specifically exempt. A number of exemptions have been added to the Constitution over the years.