A full-year Colorado resident, 65 years of age or older, disabled, or a surviving spouse 58 years of age or older, may qualify for the Property Tax/Rent/Heat Rebate and/or the Property Tax Deferral.
This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors. These include: property tax exemptions; property tax credits, and income tax credits that reimburse housing costs; "circuit breaker" programs that provide targeted housing cost relief to low-income seniors; property tax freezes; and property tax deferrals.