Long Form Instructions
In 2000, Colorado voters amended the state Constitution with the adoption of Section 3.5 of Article X. This amendment, and subsequent statutory language, created a senior property tax exemption for two groups of people:
- Qualifying seniors
- The surviving spouses of seniors who previously qualified
Three Basic Requirements
- The qualifying senior must be at least 65 years old on January 1 of the year in which he/she qualifies
- The qualifying senior must be the owner of record and must have been the owner of record for at least the 10 consecutive years prior to January 1
- The qualifying senior must occupy the property as his or her primary residence and must have done so for at least the 10 consecutive years prior to January 1.
For those who qualify, 50 percent of the first $200,000 of actual value of the property is exempted. Each year, the state Legislature can change the amount of this exemption. The state will pay the exempted property tax. The exemption is effective January 1, 2005, and the exemption affects property taxes billed each year. If you own multiple residences, only one can be designated as your primary residence.
For the purpose of the exemption, "primary residence" is the primary home or place of residence. See "residence" as defined in Title 1, Article 1, Section 104 (43) of the Colorado Revised Statutes.
The Long Form is one of two application forms created for the exemption.
The Long Form is Intended for Individuals:
- Applying under the surviving spouse option
- Applying as the qualifying senior who qualifies under certain exceptions to the occupancy and ownership requirements.
The Exceptions Are:
- Ownership is in the spouse's name, who 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 qualifying senior, spouse or surviving spouse was or is confined to a nursing home, hospital or assisted-living facility or
- The prior residence was condemned in an eminent domain proceeding by a governmental entity.
If you are applying as a surviving spouse, or if any of the above exceptions is true, you must use the Long Form (PDF). The completed form must be submitted to the Jefferson County Assessor's Office no later than July 15. The assessor has a summary containing additional information about the exemption.
Submit Your Application No Later Than July 15 to:
Jefferson County Assessor's Office
100 Jefferson County Parkway
Golden, CO 80419-2500
Please note: The form is in PDF format and requires Acrobat Reader to view and print. Download the free software! Adobe PDF Icon