Property Tax Exemption for Senior Citizens

Senior Exemption

A property tax exemption is available to senior citizens, surviving spouses of senior citizens, and disabled veterans. 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 reapply. Note: The senior property tax exemption has been approved for the 2025 tax year, payable in 2026.

The exemption is available to applicants who: a) are at least 65 years of age as of January 1 of the year of application, b) owned their home for at least 10 years as of January 1, and c) occupied it as their primary residence for at least 10 years as of January 1. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application. The senior citizen exemption is also available to surviving spouses of senior citizens who met the requirements on any January 1 after 2001. The application deadline for each year is July 15. If the application is not filed by July 15, the assessor is authorized to accept late applications through August 15; however, applicants will not have appeal rights for applications filed after July 15.

The Long Form is intended for individuals applying as the qualifying senior who falls within certain exceptions to the occupancy and ownership requirements.

 The exceptions are: 1) the ownership has been transferred to or purchased by a trust, corporate partnership or other legal entity solely for estate planning purposes; 2) the qualifying senior, spouse, or surviving spouse was or is confined to a nursing home, hospital or assisted living facility; or 3) the prior residence was condemned in an eminent domain proceeding by a governmental entity.

Qualified Senior Primary Residential Classification

A qualified senior primary residential property tax classification is available for tax years 2025 and 2026. This allows property owners who moved and lost their senior exemption, or will move in 2025 or 2026, to have it temporarily reinstated for their new primary residence, if they meet certain requirements. For those who qualify, 50 percent of the first $200,000 in actual value of their primary residence real property is not taxable, unless it causes the assessed value to drop below $1,000.

Application requirements are as follows:

The applicant must have previously qualified for, and received, the senior property tax exemption in property tax year 2020 or later, but are not currently receiving it. The applicant must meet “owner-occupier” criteria. “Owner-occupier” is defined as an individual who; is an owner of record of residential real property that the individual occupies as the individual’s primary residence; OR is not the owner of record, but is either a spouse or civil-union partner of an owner of record of the residential real property, and who also occupies the residential real property as the owner of record’s primary residence, or is the surviving spouse or partner of an owner of record until the owner of record’s death; OR is not an owner of record of the residential real property because the property has been purchased by, or transferred to, a trust, a corporate partnership, or any other legal entity solely for the estate planning purposes; OR but for the confinement of the individual to a hospital, nursing home, or assisted living facility, would occupy the residential real property as the individual’s primary residence.

The application deadline for each year is March 15.

If you are unsure which form you need, please call the assessor's office at 303-679-2322.

Short Form and Instructions (PDF)

Long Form and Instructions (PDF)

Qualified Senior Primary Residential Classification form and Instructions (PDF)