§ 39-3.5-102 — Deferral of tax on homestead - qualifications - filing of claim

Colorado § 39-3.5-102

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Tax Deferral for the Elderly

Text

(1) (a) Subject to the provisions of this article 3.5, a person who is sixty-five years of
age or older or who is a person called into military service on January 1 of the year in
which the person files a claim under this section may elect to defer the payment of
real property taxes. To exercise this option, the taxpayer must file a claim for
deferral with the treasurer of the county in which the taxpayer's homestead is
located. The claim must be filed after January 1 and on or before April 1 of each year
in which the taxpayer claims the deferral.

(b) Notwithstanding paragraph (a) of this subsection (1), a person called into
military service at any time between January 1, 2003, and June 30, 2003, may defer
the payment of real property taxes for the property tax year 2002 by filing a claim
pursuant to this section on or before June 30, 2003.

(c) Repealed.

(2) When a taxpayer who is sixty-five years of age or older or who is a person
called into military service files a valid claim for deferral under subsection (1) of this
section, it has the effect of:

(a) Deferring the payment of the taxpayer's real property taxes for the
calendar year previous to the year in which the claim is filed;

(b) Continuing the deferral of taxes which have been deferred under this
article for previous years which have not become delinquent pursuant to section
39-3.5-111;

(c) Terminating and releasing the lien for the general taxes so deferred
created by section 39-1-107 and substituting therefor the lien for said deferred
taxes created by section 39-3.5-105.

(2.5) (a) A person called into military service may defer only the real property
taxes payable in a year in which the person is a person called into military service. A
person who is no longer a person called into military service may file a valid claim in
a subsequent year to continue the deferral of taxes payable in a year in which the
person was a person called into military service.

(b) Repealed.

(3) If a guardian, conservator, or attorney-in-fact has been appointed for a
taxpayer otherwise qualified to claim deferral of taxes under this article, the
guardian, conservator, or attorney-in-fact may act for such taxpayer in claiming the
deferral.

Legislative History

Source: L. 78: Entire article added, p. 472, � 1, effective February 28, 1979. L. 2003: (1) and IP(2) amended and (2.5) added, p. 2112, � 2, effective May 22. L. 2021: (1)(c) added and IP(2), (2)(a), and (2.5) amended, (SB 21-293), ch. 301, p. 1809, � 6, effective June 23. L. 2022: (1)(a) and (1)(c)(I) amended, (SB 22-220), ch. 388, p. 2759, � 2, effective June 7. L. 2025: (1)(a), IP(2), (2)(a), and (2.5)(a) amended and (1)(c) and (2.5)(b) repealed, (SB 25-261), ch. 425, p. 2412, � 2, effective July 1.