Assistance Programs for the Elderly and Disabled

Although the City and County of Denver cannot lower the property taxes on your house, there are several programs designed to give you some relief. To find out more about Payments to the Elderly and Disabled program, please click here. Please see below for other assistance program that you may qualify for. 

Property Tax Deferral Program

This program is sponsored by the State of Colorado and the City and County of Denver.  In Colorado, citizens who are 65 years or older or a person in active military service may defer or postpone the payment of real estate property taxes on their residence, including mobile homes.  The value of the deferral and interest must not exceed the market value of the property less the value of any liens.

Denver fully supports and encourages participation by the elderly who are eligible and desire to reduce their current tax burden.  

In order to participate in the deferral program, an individual must meet the following requirements:

  1. The applicant must be 65 years old or older by January 1 of the year application is made or is a person called into military service (pursuant to CRS 39-3.5-101 (1.8)) on January 1 of the year in which the person files a claim.
  2. The applicant must own or be purchasing and live on the property on which the taxes are deferred.
  3. The property cannot be income producing and there cannot be any delinquent taxes or unredeemed tax sales due.
  4. The application must be filed with Treasury between January 1 and April 1 of each year.
  5. The applicant must produce acceptable forms of identification to verify the lawful presence in the United States and present the signed affidavit at the Treasurer’s Office.
  6. Property shall not be eligible unless the property meets one of the following requirements:
    1. Owner is 65 years of age or older, and the total value of all liens of mortgages and deeds of trust, excluding any mortgage or deed of trust that the holder has agreed to subordinate to the lien of the state for deferred taxes, is less than or equal to 75% of the actual value of the property, as determined by the county assessor.
    2. Owner is a person called into military service on January 1 of the year in which the person files a claim, and the total value of all liens of mortgages and deeds of trust, excluding any mortgage or deed of trust that the holder has agreed to subordinate to the lien of the state for deferred taxes, is less than or equal to 90% of the actual value of the property, as determined by the county assessor.


  1. Having a reverse mortgage means a property is only eligible for future deferrals if a subordination agreement is submitted with the application from the lender holding the mortgage.
  2. If the applicant is a trust, the trust agreement must be sent with the application. It must state that the trust is a revocable living trust and that the applicants signing the deferral application are both the trustees and the beneficiaries of the trust.
  1. The County Treasurer will record the application as a lien on the property and send the application to the State Treasurer.
  2. The State Treasurer will pay to your County Treasurer the amount of the taxes you defer and will charge interest beginning May 1 of the calendar year in which the deferral is claimed.  Interest accrues at a rate equivalent to the rate per annum on the most recently issued 10-year United States Treasury note, rounded to the nearest one-tenth of one percent, as reported by the “Wall Street Journal” as of February 1 of the calendar year in which such deferral is claimed. 
  1. One year after the death of the applicant unless the spouse who is 60 years old or older requests to continue deferment and all other qualifications are met.
  2. 90 days after the sale or transfer of the property or mobile home or when the deferred taxes and accrued interest with any liens or mortgages are greater than the market value.
  3. The applicant no longer lives on the property on which the taxes are being deferred except in the case of ill health.                   
  4. The property becomes income producing.        
  5. When the full amount of the deferred taxes and accrued interest is paid, the State Treasurer will issue a release of lien to whoever makes the payment. The releases will be recorded with the County Clerk and Recorder where the property is located.


Please contact – Treasury Division – Special Accounts at (720) 913-9500 for a form which must be completed and returned by April 1 each year.

Colorado Property Tax or Rent/Heat Rebate Program

This program is sponsored by the State of Colorado and allows certain Colorado residents to qualify for a credit or refund of up to 100% of the general property tax paid by them on owner-occupied residences.  Please contact the State of Colorado at (303) 238-7378 if you need information about this program.
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