Property Tax Exemption and Deferral Programs

There are a number of different programs for property tax exemptions and deferrals. Please refer to the options below for more information. 

Senior Property Tax Exemption

When the state of Colorado's budget allows, 50% of the first $200,000 of the actual value of a qualified applicant's primary residence is exempted. For example, if your home was valued at $200,000, the exemption would reduce the taxable value to $100,000.

Regardless of whether the exemption is funded or not, your county assessor will continue to process new applications. The funding of the Senior Citizen Property Tax Exemption does not affect the Disabled Veteran Exemption. The Broomfield Assessor will continue to process new applications for the Senior Exemption and those who qualify for the first time are encouraged to apply. The application deadline is July 15.

Learn more about the Senior Exemption and the Disabled Veteran Exemption

To apply, complete one of the applications below and send to the Assessor Department by July 15.  Applications may be printed from this page or contact the Community Assistance Center at 303-464-5839.

Eligibility requirements:

  • The qualifying senior must be at least 65 years of age as of Jan. 1 of the year of application.
  • The qualifying senior must occupy the property as their primary residence, and be the owner of record and must have done so for at least ten consecutive years prior to January 1 of the tax year. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application.

Short Form - (Standard Application for Individual and Joint Ownership)

Long Form - (Application, Owner exceptions, and Instructions)


Qualified Senior Primary Residential Classification

This property tax classification is available for tax years 2025 and 2026. It 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% of the first $200,000 in actual value of their primary residence is exempted, unless it causes the assessed value to drop below $1,000. 

Eligibility requirements:

  • The applicant must have previously qualified for, and received, the senior property tax exemption in property tax year 2020 or later but not currently receiving it.
  • The qualifying senior must meet "owner-occupier" criteria as the individual who is an owner of record or the spouse/civil-union partner of an owner of record of the residential property and occupies the residential property as their primary residence. Limited exception to the ownership and occupancy requirements are detailed in the qualifications section of the application.

Qualified Senior Primary Residential Classification and Instructions


Veteran with a Disability Exemption

This exemption is available to applicants who:

  • sustained a service-connected disability while serving on active duty in the Armed Forces.
  • were honorably discharged, and
  • were rated by the Department of Veterans Affairs at 100% "permanent and total" disabled, and
  • owned and occupied the home as his or her primary residence since January 1 of the year of application.

To apply, print the application here:

Veteran with a Disability Exemption Instructions and Application

Veteran with a Disability Surviving Spouse Exemption

The exemption is available to surviving spouses of disabled veterans who had the disabled veteran exemption and who passed away prior to Jan. 1 of the current year. The property must be owner occupied and used as the primary residence of an owner-occupier who is the surviving spouse of a qualifying disabled veteran. The application deadline is July 1. The application is available from the Division of Veterans Affairs or the county assessor of the county in which the property is located, and must be returned to the county assessor.

To apply, print the application here:

Veteran with a Disability Surviving Spouse Exemption Application

Gold Star Spouse Exemption

In 2022, Colorado voters approved an expansion to the senior citizen and disabled veteran exemption to include "Gold Star Spouses".

Please review the eligibility, ownership and occupancy requirements by clicking on the link below:

Gold Star Spouse Application and Instructions 2024


Tax Deferral Program

Colorado's Property Tax Deferral Program has traditionally helped seniors and active military personnel continue to afford to live in their homes by deferring the payment of their property taxes.

In the Property Tax Deferral Program, once approved, the State Treasurer's office makes tax payments directly to the county on behalf of the participant for the tax amount due. The loan is logged as a lien against the participant's property that does not have to be remitted until the participant no longer qualifies to defer their property taxes.

Under this program, the minimum amount a taxpayer may defer is $100 and the maximum cumulative taxes that a taxpayer may defer is $10,000. The application must be filed between Jan. 1 and April 1 of the current year. Taxpayers must reapply each year to continue deferring prior year taxes, as well as to request deferral on current year taxes.

Homeowners can visit Colorado Property Tax Deferral Program's website to learn more about and apply for Colorado’s expanded Property Tax Deferral Program.


Broomfield Partial Property Tax Refund Program

The City and County of Broomfield Partial Property Tax Refund Program is available for income-qualified residents ages 65 and older, people with disabilities and/or eligible veterans. Those eligible can apply for both state and Broomfield programs. The application deadline for this program is Sept. 30, 2024.

Visit Broomfield.org/HousingPrograms to access the online application, view dates for in-person walk-in consultations and learn more about the program.