Veterans Property Tax Exemption
In 2006, Colorado voters approved Referendum E, amending section 3.5 of article X of the Colorado Constitution. The amendment and subsequent legislation expanded the senior property tax exemption to include "qualifying disabled veterans." For disabled veterans who qualify, 50% of the first $200,000 of actual value of the veteran's primary residence is exempted. The state will reimburse the county treasurer for the lost revenue.
Owners of multiple residences may only designate 1 property as their primary residence.
A "qualifying disabled veteran" is a person who meets each of the following requirements:
- A disabled Veteran exemption is available to those applicants who:
- Sustained a service-connected disability while serving on active duty in the Armed Forces of the United States,
- Were honorably discharged, and
- Were rated by the United States Department of Veterans Affairs as 100% "permanent and total" disabled
- Veterans Affairs unemployability awards do not meet the requirement for determining an applicant's eligibility
- The applicant must have owned and occupied the home as his or her primary residence since January 1 of the year of application; however, limited exceptions to the ownership and occupant requirements are detailed in the eligibility requirements section of the application
- Owners of multiple residences may only designate 1 property as their primary residence
- The application deadline is July 1
Disabled Veteran Surviving Spouse Exemption
The exemption is available to surviving spouses of disabled veterans who had the disabled veteran exemption and who passed away prior to January 1 of the current year. The property must be owner occupied and used as the primary residence of an owner-occupier who is the surviving spouse of a qualifying disabled veteran.
The application deadline for 2024 is July 1, and the application is available from the County Assessor of the county in which the property is located, and must be returned to the County Assessor.
Application forms are available from the Elbert County Assessor's Office and should be submitted to the Assessor at following address:
Elbert County Assessor
221 Comanche Street
PO Box 26
Kiowa, CO 80117
In addition, we have provided the relevant application forms on this page, or they can be accessed on the Colorado Division of Property Taxation website