Senior & Veteran Exemptions

Property Tax Exemption

PROPERTY TAX EXEMPTION FOR QUALIFYING
SENIOR CITIZENS AND DISABLED VETERANS

The Colorado Constitution establishes a property tax exemption for 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 of Colorado pays the property taxes on the exempted value if state funding is available. Once approved, the exemption remains in effect for future years, and the applicant should not re-apply.

SENIOR CITIZEN EXEMPTION :

Basic Qualifications  - Generally, each of the following statements must be true to qualify. The qualifying senior:

  • Must be at least 65 years old as of January 1 of this year; and

  • Must be current owner of record, and listed as the owner of record for at least ten consecutive years prior to January 1 of this year; and

  • Must occupy the property as his/her primary residence, and must have done so for at least ten consecutive years prior to January 1 of this year.

Exceptions to Basic Qualifications - The applicant may still qualify if one or more of the following statements is true:

  • Ownership is in the spouse's name, and the spouse also occupies the property.

  • Ownership has been transferred to or purchased by a trust, corporate partnership or other legal entity solely for estate planning purposes.

  • The applicant was forced to move when the prior residence was condemned in an eminent domain proceeding.

  • The applicant is the surviving spouse of a senior who met the requirements on January 1, 2002, or on any January 1 thereafter.

How to Apply - Senior Exemption Applications
After you go to the link, scroll towards the bottom of the page.


If you have questions about the exemption, please contact the La Plata County Assessor's office. The application form should be submitted to the County Assessor at the following address.


La Plata County Assessor's Office
P.O. Box 3339
Durango, CO 81302
(970) 382-6221

DISABLED VETERAN EXEMPTION :

Basic Qualifications- The exemption is available to applicants who:

  • Sustained a service-connected disability while serving on active duty in the Armed Forces of the United States

  • Were honorably discharged, and

  • Were rated by the United States Department of Veteran Affairs as one hundred percent "permanent and total" disabled.

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/her primary residence since January 1 of this year However, limited exceptions to the ownership and occupancy requirements are detailed in the eligibility requirements section of the application.

How to Apply - Disabled Veteran Exemption Applications
After you go to the link, scroll towards the bottom of the page.

Completed applications should be submitted to the Colorado Division of Veterans Affairs. The application deadline is July 1

Colorado Department of Military and Veterans Affairs
Division of Veterans Affairs 
1355 S Colorado Blvd, Bldg C, Suite 113 
Denver, CO 80222
Telephone: 303-284-6077
Fax: 303-284-3163
Colorado Division of Veterans Affairs