Colorado § 39-3.5-108 Notice to taxpayer regarding duty to claim deferral annually

Colorado Statutes

§ 39-3.5-108 — Notice to taxpayer regarding duty to claim deferral annually

Colorado § 39-3.5-108

Title 39Taxation

Art.Tax Deferral for the Elderly

This text of Colorado § 39-3.5-108 (Notice to taxpayer regarding duty to claim deferral annually) 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. § 39-3.5-108 (2026).

Text

At the time the treasurer sends the annual property tax notice to any taxpayer who
has claimed a deferral of property taxes in the previous calendar year, the treasurer
shall enclose a deferral notice. The deferral notice must be substantially in the
following form:

To: (name of taxpayer)

If you want to defer the collection of ad valorem property taxes on your
homestead for the assessment year ending on December 31, , you must file a
claim for deferral not later than April 1, , with the office of the county treasurer.
Forms for filing the claims are available at the county treasurer's office.

If you fail to file your claim for deferral on or before April 1, , your real
property taxes will be due and payable in accordance with the schedule set out in
the enclosed notice.

If you 

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At the time the treasurer sends the annual property tax notice to any taxpayer who
has claimed a deferral of property taxes in the previous calendar year, the treasurer
shall enclose a deferral notice. The deferral notice must be substantially in the
following form:

To: (name of taxpayer)

If you want to defer the collection of ad valorem property taxes on your
homestead for the assessment year ending on December 31, , you must file a
claim for deferral not later than April 1, , with the office of the county treasurer.
Forms for filing the claims are available at the county treasurer's office.

If you fail to file your claim for deferral on or before April 1, , your real
property taxes will be due and payable in accordance with the schedule set out in
the enclosed notice.

If you change your permanent address at any time during the assessment
year ending on December 31, , you must notify the county treasurer.

Legislative History

Source: L. 78: Entire article added, p. 474, � 1, effective February 28, 1979. L. 2022: Entire section amended, (SB 22-220), ch. 388, p. 2762, � 10, effective June 7. L. 2025: Entire section amended, (SB 25-261), ch. 425, p. 2415, � 9, effective July 1.