REBATES AND DEFERRALS
ELDERLY OR DISABLED
This brochure is prepared for the senior
citizen or disabled person who resided in
Colorado last year. If you are 65 years of
age or are disabled, you may qualify for
one or more of the tax relief programs
mentioned herein. Please visit our website
at: www.dola.state.co.us/propertytax for
PROPERTY TAX/RENT/HEAT REBATE
Administered by the Department of Revenue
REQUIREMENTS FOR ELIGIBILTIY
To claim a property tax/rent rebate or heat/fuel rebate, you must meet ALL of the
following eligibility requirements:
1. You (either husband or wife) are 65 years old or older. If you are a surviving spouse,
you must be 58 years old or older.
2. You have paid property taxes on a personal residence in Colorado, or you have paid
rent for your living quarters or for a manufactured home space located in Colorado.
You cannot receive a rent credit if any portion of your building is tax exempt.
Full-year residents of nursing homes are not eligible for a rebate of nursing home
3. You have resided in Colorado during the entire taxable year claimed.
• If married, both husband and wife must be full-year residents.
• Individuals not married at any time during the year must file a single claim.
• A husband and wife must file a joint claim if they are legally married on
December 31 of the claim year. This requirement includes a husband and
wife who maintain separate residences or are legally separated on December
• A husband and wife whose divorce becomes final during the year must file
separate single claims if they remain unmarried on December 31.
• If one spouse dies during the year, the surviving spouse will file the rebate
claim jointly for that year, except if the surviving spouse remarries prior to
the end of the claim year, in which case the surviving spouse will file jointly
with the new spouse. A single claim may be filed on behalf of the decea