Colorado · Property tax exemptions for surviving spouses · Updated Oct 2026
Colorado property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Colorado that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Colorado is the Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran. 50% of the first $200,000 of your home's actual value is not taxed.
Property tax breaks for surviving spouses in Colorado
Surviving spouses
Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran
50% of the first $200,000 of your home's actual value is not taxed.
Who qualifies
(1) A Gold Star spouse: the spouse of a service member who died in the line of duty, or of a veteran whose death came from a service-related injury or disease, who has been awarded Gold Star status by the VA. (2) The surviving spouse of a disabled veteran who was already receiving the veteran exemption. Either way, you own the home and live in it as your primary residence on January 1.
How to apply
File the matching application (Gold Star Spouse, or Veteran with a Disability Surviving Spouse) with the county assessor, with proof of Gold Star status or the veteran's prior exemption and the death certificate.
50% of the first $200,000 of your home's actual value is not taxed (up to $100,000 off the value).
For surviving spouses: A surviving spouse of someone who qualified, who has not remarried, may also apply (long form).
Who qualifies
You are 65 or older on January 1 of the year you apply, and you (or your spouse) have owned the home and lived in it as your primary residence for at least 10 straight years before January 1. A surviving spouse of someone who qualified, who has not remarried, may also apply (long form). No income limit.
How to apply
File the Senior Property Tax Exemption application with your county assessor by mail or in person. Use the Short Form if your ownership and occupancy are simple; use the Long Form if the home is in a trust or LLC, you had an allowed absence (hospital, nursing home, natural disaster, eminent domain), or you are a surviving spouse.
Qualified Senior Primary Residence Classification (2025 and 2026)
Same benefit as the senior exemption: 50% of the first $200,000 of actual value is not taxed (not below $1,000 assessed value). Available only for tax years 2025 and 2026.
For surviving spouses: A surviving spouse who has not remarried may qualify.
Who qualifies
You (or your spouse) got the senior exemption at a previous home in 2020 or later, lost it because you moved, and now own and live in a new primary residence on January 1. A surviving spouse who has not remarried may qualify. No income limit.
How to apply
File the Qualified Senior Primary Residence Classification application with the assessor of the county where your new home is, by mail or in person.
January 1 to March 15 of the tax year. Late applications until July 15, without appeal rights.
Renewal
Covers tax years 2025 and 2026 only. A bill to make it permanent (HB25-1156) failed in 2025 ('Lost'), so as of October 2026 there is no 2027 classification unless new law passes.
Law
SB 24-111; C.R.S. 39-1-104 (qualified-senior primary residence real property)
File the matching application (Gold Star Spouse, or Veteran with a Disability Surviving Spouse) with the county assessor, with proof of Gold Star status or the veteran's prior exemption and the death certificate.
File the Senior Property Tax Exemption application with your county assessor by mail or in person.
Use the Short Form if your ownership and occupancy are simple; use the Long Form if the home is in a trust or LLC, you had an allowed absence (hospital, nursing home, natural disaster, eminent domain), or you are a surviving spouse.
Deadline: January 1 to March 15 of the tax year. Late applications until July 15, without appeal rights.
Renewal: Covers tax years 2025 and 2026 only. A bill to make it permanent (HB25-1156) failed in 2025 ('Lost'), so as of October 2026 there is no 2027 classification unless new law passes.
Savings estimate for Colorado
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Colorado
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Colorado
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Colorado
Who qualifies for property tax breaks for surviving spouses in Colorado?
Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran: (1) A Gold Star spouse: the spouse of a service member who died in the line of duty, or of a veteran whose death came from a service-related injury or disease, who has been awarded Gold Star status by the VA. (2) The surviving spouse of a disabled veteran who was already receiving the veteran exemption. Either way, you own the home and live in it as your primary residence on January 1. Senior Property Tax Exemption (Senior Homestead Exemption): You are 65 or older on January 1 of the year you apply, and you (or your spouse) have owned the home and lived in it as your primary residence for at least 10 straight years before January 1. A surviving spouse of someone who qualified, who has not remarried, may also apply (long form). Qualified Senior Primary Residence Classification (2025 and 2026): You (or your spouse) got the senior exemption at a previous home in 2020 or later, lost it because you moved, and now own and live in a new primary residence on January 1. A surviving spouse who has not remarried may qualify.
Is there an income limit for surviving spouses' property tax breaks in Colorado?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Colorado?
Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran: January 1 to July 1 of the tax year. Late applications until August 1, without appeal rights. Senior Property Tax Exemption (Senior Homestead Exemption): January 1 to July 15 of the tax year. Late applications accepted until August 15, but you lose appeal rights if denied. Qualified Senior Primary Residence Classification (2025 and 2026): January 1 to March 15 of the tax year. Late applications until July 15, without appeal rights.
Do surviving spouses have to reapply every year in Colorado?
Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran: One-time; reapply within 60 days of a change. Senior Property Tax Exemption (Senior Homestead Exemption): One-time. Reapply within 60 days if your ownership, occupancy or who lives in the home changes. Qualified Senior Primary Residence Classification (2025 and 2026): Covers tax years 2025 and 2026 only. A bill to make it permanent (HB25-1156) failed in 2025 ('Lost'), so as of October 2026 there is no 2027 classification unless new law passes.
Where do surviving spouses apply for property tax breaks in Colorado?
Your county assessor approves the senior, disabled veteran and Gold Star exemptions and the senior primary residence classification. You apply to the assessor of the county where the home is; the Division of Property Taxation (Department of Local Affairs) sets the forms. For the Gold Star Spouse Exemption and Surviving Spouse of a Disabled Veteran: File the matching application (Gold Star Spouse, or Veteran with a Disability Surviving Spouse) with the county assessor, with proof of Gold Star status or the veteran's prior exemption and the death certificate.