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.”
For disabled veterans who qualify, 50 percent of the first $200,000 of actual value of the veteran’s primary residence is exempted. The state will reimburse the county treasurer for the lost revenue. The effective date for the exemption was January 1, 2007, on property tax bills sent beginning in 2008.
A disabled Veteran exemption is available to those applicants who:
- sustained a service-connected disability while serving on active duty in the Armed Forces of the United States. This includes members of the National Guard and Reserves who sustained their injury during a period in which they were called to active duty.
- were honorably discharged, AND
- were rated by the United States Department of Veterans Affairs as service-connected one hundred percent “permanent and total” disabled, pursuant to a law and regulation administered by the department, the U.S. Department of Homeland Security, or the Department of the Army, Navy or Air Force.
VA unemployability awards do not meet the requirement for determining an applicant’s eligibility.
The applicant must have owned and occupied the home as his or her primary residence since January 1 of the year of application; however, limited exceptions to the ownership and occupant requirements are detailed in the eligibility requirements section of the application. Owners of multiple residences may only designate one property as their primary residence. The application deadline is July 1.
Application forms are available from the Division of Veterans Affairs at the address, telephone number, and website shown below, and can also be downloaded from the link below under Additional Resources.
Completed applications should be submitted to the Colorado Division of Veterans Affairs at the following address:
Colorado Department of Military and Veterans Affairs
Division of Veterans Affairs
1355 South Colorado Blvd. Ste 113
Denver, CO 80222
- Veterans Exemption Application Form
Application form for filing for the Disabled Veterans Property Tax Exemption.
Veterans Exemption Filing Instructions
Overview of the Disabled Veterans Property Tax Exemption and instructions for completing the application.
- Veterans Exemption Surviving Spouse Application
- Legislation in 2014 provides for the Surviving Spouse of a Qualifying Disabled Veteran to receive the exemption.