Disabled Veteran Exemption
Applications and application instructions for the disabled veteran property tax exemption is available here (Application, Instructions) or from the Colorado Department of Military and Veterans Affairs, Division of Veterans Affairs. In 2014, Colorado's legislature expanded the Disabled Veterans Property Tax Exemption to include the surviving spouse of a pre-qualifying disabled veteran. The Surviving Spouse application is here.
Completed applications must be postmarked or delivered to the Division of Veterans Affairs by July 1 of the year in which the exemption is requested. Late applications may be accepted through September 1 if the applicant can show good cause for missing the July 1 deadline.
Completed applications are confidential unless required for evidence in a legal proceeding or administrative hearing. In no event will Social Security numbers be divulged.
Review by the Division of Veterans Affairs
The Division of Veterans Affairs determines if an applicant meets the eligibility requirements of a “qualifying disabled veteran” and sends notice of that determination to the applicant.
If the applicant meets the “qualifying disabled veteran” eligibility requirements, the Division of Veterans Affairs forwards the approved application to the appropriate county assessor for further review.
The Division of Veterans Affairs’ determination on whether or not an applicant meets the “qualifying disabled veteran” eligibility requirements is final and cannot be appealed.
Review by the County Assessor
The county assessor determines if the property ownership and occupancy requirements are met. If the property qualifies, the assessor places the exemption on the property. Once an exemption application is filed and approved, the exemption remains in effect until a disqualifying event occurs.
If the property requirements are not met, the assessor sends a letter to the applicant explaining the reasons(s) for denial and providing instructions for appealing the assessor’s decision to the County Board of Equalization. No later than September 15, the applicant may request a hearing before the County Commissioners. The hearing must be held between September 1 and October 1.
The decision of the County Commissioners may not be appealed.
Review by the Property Tax Administrator
The property tax administrator analyzes annual reports submitted by each county to determine if any applicants have claimed more than one exemption in Colorado.
No later than November 1, the property tax administrator denies the exemption of any applicant claiming multiple exemptions. Applicants denied the exemption may file a written protest with the property tax administrator no later than November 15. If the protest is denied, the property tax administrator provides a written statement of the basis for the denial to the applicant and the county assessor.
Applicants have the right to appeal the property tax administrator’s decision to the Board of Assessment Appeals within 30 days of the date of the decision, § 39-2-125(1)(b), C.R.S.
Under no circumstances shall an exemption be allowed for property taxes assessed during any tax year prior to the year in which the veteran first files an exemption application.
No more than one exemption per tax year shall be allowed for a residential property, even if one or more of the owner-occupiers qualify for both the senior exemption and the disabled veteran exemption. Any applicant who attempts to claim exemption on more than one property, knowingly provides false information on an exemption application, or fails to provide notice to the county assessor of any change in the ownership or occupancy of a property within 60 days of such occurrence will be subject to the penalties prescribed by law.
For additional information regarding the disabled veteran property tax exemption, contact the Colorado Division of Property Taxation at 303-866-2371, your county assessor, or the Colorado Department of Military and Veterans Affairs, Division of Veterans Affairs by calling 303-284-6077, faxing to 303-284-3163, or writing to:
Colorado Department of Military and Veterans Affairs
Division of Veterans Affairs
1355 S. Colorado Blvd., Building C
Denver, CO 80222