Colorado § 39-3.5-104 Claim form - contents

Colorado Statutes

§ 39-3.5-104 — Claim form - contents

Colorado § 39-3.5-104

Title 39Taxation

Art.Tax Deferral for the Elderly

This text of Colorado § 39-3.5-104 (Claim form - contents) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-3.5-104 (2026).

Text

(1)A taxpayer's claim for deferral must be in writing on a form prescribed by the state treasurer and supplied by the county treasurer and must:

(a)Describe the property;

(b)Recite facts which establish eligibility for deferral under the provisions of this article;

(c)List all mortgages and deeds of trust which constitute liens upon the property, together with the book and page number of the county records at which each is recorded and the date of recordation;

(d)List all mortgages which constitute liens upon a mobile home, together with the street address and county where the record of any such mortgage is on file with the authorized agent for the department of revenue; (d.5) On or after January 1, 2006, list the actual value of the property based on the most recent appr

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(1) A taxpayer's claim for deferral must
be in writing on a form prescribed by the state treasurer and supplied by the county
treasurer and must:

(a) Describe the property;

(b) Recite facts which establish eligibility for deferral under the provisions of
this article;

(c) List all mortgages and deeds of trust which constitute liens upon the
property, together with the book and page number of the county records at which
each is recorded and the date of recordation;

(d) List all mortgages which constitute liens upon a mobile home, together
with the street address and county where the record of any such mortgage is on file
with the authorized agent for the department of revenue;

(d.5) On or after January 1, 2006, list the actual value of the property based
on the most recent appraisal by the county assessor;

(e) Demonstrate that the cumulative value of the deferral plus the interest
accrued on the deferral does not exceed the market value of the property less the
value of all mortgages which constitute liens upon the property and any other liens
upon the property filed prior to the date of recordation of the certificate for
deferral.

(2) The form prescribed by the state treasurer shall contain a statement, in
bold-faced type, that states substantially as follows:

IMPORTANT NOTICE TO PROPERTY OWNER: YOU COULD LOSE YOUR
PROPERTY IF THE CUMULATIVE AMOUNT OF THE DEFERRAL PLUS INTEREST
EXCEEDS THE MARKET VALUE OF YOUR PROPERTY LESS THE VALUE OF ANY
LIENS.

Legislative History

Source: L. 78: Entire article added, p. 472, � 1, effective February 28, 1979. L. 79: Entire section R&RE, p. 1412, � 3, effective January 1, 1980. L. 88: (1)(d), (1)(e), and (2) added, p. 1284, �� 12, 11, effective January 1, 1989. L. 2005: (1)(d.5) added, p. 878, � 2, effective June 1. L. 2022: IP(1) amended, (SB 22-220), ch. 388, p. 2760, � 5, effective June 7. L. 2025: IP(1) amended, (SB 25-261), ch. 425, p. 2413, � 5, effective July 1.