Property Tax Deferral Program FAQ

Summary of Program Changes Coming in 2026

For Seniors and Active Military Homeowners

You can continue to apply for a property tax deferral through your county Treasurer's Office.
The online application portal will remain available from January 1 to April 1. Online applications are strongly encouraged.
The downloadable or paper application must be received/remitted to the county treasurer’s office no later than April 1st. Please check for hours of operation for your county treasurer’s office, to avoid missing the deadline.
If you prefer a paper or PDF application, please contact your county Treasurer’s Office directly.

For Former Tax Growth Applicants

The tax growth deferral program has ended.
You will not be able to reapply for a new deferral in 2026.
Taxpayers who currently have an active tax growth deferral loan will continue to be responsible for repayment. However, these liens can remain in place, and payments on the account can be made at any time.
Full repayment of the loan is only required when a disqualifying event occurs: if the property is sold, becomes a rental, a transfer of title occurs, or a reverse mortgage occurs.
Contact the Colorado Department of the Treasury for questions on payments, payoffs, or loan account information at 303-866-5327 or cotreasproptax@state.co.us.

For County Treasurers and Assessors

Please visit the Information for County Officials page.

By law, counties must continue offering the Property Tax Deferral Program for seniors and active military.
Applications must be processed and recorded by counties starting in 2026. Finalized, recorded applications are due to the Colorado Department of the Treasury by April 8, 2026.
Please ensure Property Tax Deferral Program information is updated on your county’s website and included in property tax bill notices.
Online applications are strongly encouraged; paper/PDF versions will be made available for applicants who request physical applications on the Colorado Department of the Treasury website. These applications will be optimized for accessibility and must be used by counties.
The Colorado Department of the Treasury will send informational emails to County Treasurers and Assessors over the coming months. The Department will host training opportunities and provide resources to county officials.
Please check the Department website often for updates. To ensure you receive Department communications, sign up for our email list.

County and State Responsibilities Beginning in 2026

County Responsibilities	State Responsibilities
Disseminating, accepting, and reviewing applications Recording eligible applications and providing homeowners with an email or mailed hardcopy of the recorded lien certificate upon completion Submitting finalized, recorded applications to the Colorado Department of Treasury by April 8, 2026 Program awareness and promotion, including notice on tax bills	Contacting current deferral applicants Validating finalized and recorded applications Disbursing loan payments to counties by April 30, 2026 Overseeing loan accounts, including payments, payoff statements, and lien releases

Important Note: Property tax deferral loans are state liens. Counties are not responsible for collecting payment and MAY NOT accept payments from homeowners, title companies, or third parties representing a homeowner. Counties are not allowed to release liens; all payment questions should be directed to the Colorado Department of the Treasury. Please call 303-866-5327 or email cotreasproptax@state.co.us.

Legislative Changes

Read about legislative changes to the property tax deferral program per SB25-261.

Program Details and Eligibility

How does the program work?

Online applications are strongly encouraged; paper/PDF versions will be made available for applicants who request physical applications through their county treasurer or on the Colorado Department of the Treasury website. These applications will be optimized for accessibility and must be used by counties.
The downloadable or paper application must be received/remitted to the county treasurer’s office no later than April 1st. Please check for hours of operation for your county treasurer’s office, to avoid missing the deadline.
Deferral repayment is due 90 days after a non-qualifying event occurs (if the property is sold, a transfer of property title/deed to someone other than owner(s), becomes a rental property, or a reverse mortgage occurs or currently exists on the property).
If the homeowner passes away with no surviving spouse, the repayment is due one year following the death. If the surviving spouse is at least 60 years of age and is listed on the property tax title/deed, the deferral(s) can remain in place. The surviving spouse is eligible to apply in subsequent years.
If a loan for deferred taxes and accrued interest is not paid by the due date, and no repayment plan is in place, such amounts are delinquent as of that date and the State Treasurer may begin the collections process for the deferred tax lien(s).

Am I eligible for the Senior Deferral Program?

To qualify for the Senior Deferral program the following requirements must be met:

Taxpayer must be a person who is sixty-five years of age or older by December 31, 2025.
- The taxpayer applying for the deferral must, by themselves or jointly with another person, reside at the property.
- A senior who still resides in their home may rent out a room or portion of their home.
- The taxpayer must own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or own the mobile home or be purchasing the mobile home under a recorded instrument of sale.
- Non-Residence Exception: For an owner not residing at the property, and is not residing at the property due to ill health. This condition shall not prevent the taxpayer from meeting the requirements of eligibility;
All previous property taxes must be paid in full.
The total value of all liens or mortgages and deeds of trust must be less than or equal to 75% of the actual value of the property.
- Your market value can be found on your current year tax bill or by visiting your County Assessor’s website. Browse this list of County Assessor contact information and websites.
No reverse mortgages can exist on the property
The application must be filed between January 1 and April 1.

Applicants who have deferrals from prior year(s) must reapply each year for continued deferral assistance OR notify the State if they choose to opt out of participating for the current tax year.

Am I eligible for the Active Military Deferral Program?

To qualify for the Active Military program the following requirements must be met:

A person must be called into military service on January 1 of the year in which the person files an application for deferral.
The taxpayer applying for the deferral must, by themselves or jointly with another person, reside at the property. The taxpayer must own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or, own the mobile home or be purchasing the mobile home under a recorded instrument of sale.
Non-Residence Exceptions:
- A homestead owner not residing at the property due to ill health shall not prevent the owner from meeting the requirements of eligibility.
- A homestead owner not residing at the property due to being stationed elsewhere, shall not prevent the owner from meeting the requirements of eligibility.
All previous property taxes must be paid in full.
For properties with loan guaranteed by the Veterans Association of the United States, the total value of liens or mortgages, deeds of trust, and deferrals cannot exceed 100% of the actual value of the property, as determined by the county assessor.
For properties NOT backed by VA loans, the total value of liens or mortgages, deeds of trust, and deferrals cannot exceed 90% of the actual value of the property, as determined by your county assessor.
- Your Assessor Market Value can be found on your current year tax bill or by visiting your County Assessor's website. Browse this list of County Assessor contact information and websites.
No reverse mortgages can exist on the property.
The application must be filed between January 1 and April 1.

Applicants who have deferrals from prior year(s) must reapply each year for continued deferral assistance OR notify the State if they choose to opt out of participating for the current tax year.

Application Process

When is the application period?

Application period is open from January 1 until April 1 each year.

What interest rate will I be charged?

Per statute, the rate changes annually based on the published 10-year rate as listed in the Wall Street Journal on February 1.

Currently the interest rate is 0.04125% for the tax year 5/1/2025 to 4/30/2026.

How do homeowners apply?

Homeowners are highly encouraged to apply online through our application portal. Fillable PDF and printable applications are available through your county Treasurer's Office.

Where do I find my mortgage balance?

Your Mortgage Balance is the amount you currently owe to your mortgage provider. Please refer to your last mortgage loan statement, your mortgage online account, or contact your mortgage company to determine what remains owed on your most current loan balance.

Where do I find my previous years deferral amount?

When applying for a deferral loan, any prior year(s) deferral amount(s) plus interest are required to complete the application.

If you are applying by paper application or using downloaded fillable application, please contact your county treasurer for that information.
If you are applying via the online portal website, it should auto-fill, (if you have past deferrals). If it does not autofill, please reach out to: (303) 866-5327 or Email: cotreasproptax@state.co.us

How and when will applicants be notified of acceptance?

If you applied online, you will be informed immediately if your status is “eligible” or “ineligible”.
You may also receive follow-up email correspondence indicating that it was “received” or “pending document verification”. There is nothing further you need to do. The county will reach out to you if they need any further information or clarification.
If you applied in person or by mail (using a printed paper application, or fillable downloaded application), please contact your county treasurer for your application status or questions.

When will the State pay my approved deferral taxes?

The State will submit payment to the county prior to May 1st of the year taxes are due.

How do I request a copy of the deferral certificate?

If you completed an eligible application and it has been officially recorded, you can request a copy from your county treasurer.

Can homeowners keep their prior deferrals active without applying for a new deferral?

By applying for the current year deferral, it is assumed that all prior deferrals will be renewed. To opt out of participating in the current tax year, please notify the state.

Phone:(303) 866-5327 Email: cotreasproptax@state.co.us

Application Portal - Status and Documentation

What do the "received" and "pending documents" statuses mean?

Received: Your application has been received and is currently being reviewed and is in process, please reach out to your county treasurer with any questions.

Pending Documents: Your application may need more documentation or needs some additional information or corrections before approval. Your County Treasurer will be contacting you.

What if my address/legal description is incorrect in the application portal?

Please contact your County Assessor; consult the County Assessor Directory.

The address/legal description is based solely on how the county assessor lists the properties in their database.

There may be properties that are within two different city limits, mailing zip codes or parcel areas but the same county. (i.e. Aurora vs. Centennial, Denver vs. Lakewood, etc.)

You cannot change the city on the portal, and it will not affect your ability to apply or be eligible.

What if the application portal shows I have delinquent taxes?

Please contact your County Assessor; consult the County Assessor Directory.

What if the application portal shows "no tax information found?"

If an online applicant receives a “no tax information found” message, it can be because of the following:

The county assessment roles have not yet been uploaded to the portal website.
- You can wait and reapply later (before April 1)
- Reach out to your county treasurer’s office for assistance and help in completing the application on the .pdf fillable application or paper application. They will also have your current tax information available.
If you need help with technical website troubleshooting – please contact the Property Tax Deferral Program at: (303) 866-5327 or Email: cotreasproptax@state.co.us

Repayments and Payoffs

Events requiring repayment

An existing deferral is due in full 90 days after a non-qualifying event occurs, except in the case of the homeowner's death, which is one year from the date of death.

Non-qualifying events:

The property is sold or under contract to be sold
If there is a transfer of property title/deed to someone other than owner(s)
If the property becomes a rental property
If a reverse mortgage occurs or currently exists on the property
The taxpayer who claimed the tax deferral dies, (with no surviving spouse)
- If the homeowner passes away with no surviving spouse, the loan repayment is due one year following the date of death.
- If the surviving spouse is at least 60 years of age and is listed on the property tax title/deed, the deferral(s) can remain in place. The surviving spouse is eligible to apply in subsequent years.
  - If the surviving spouse is not listed on the property deed/title. The spouse must take the necessary legal compliance steps with the county assessor to be titled on the property deed. The Colorado Department of the Treasury must review and approve any such requests, in order for the deferral loan(s) to remain in active status.
In any of the above events, if a loan for deferred taxes and accrued interest is not paid by the due date, and no repayment plan is in place, such amounts are delinquent as of that date and the State Treasurer may begin the collections process for the deferred tax lien(s).

Making payments

When you're ready to make a payment toward your current deferral loan or need a payoff statement, please contact the Colorado Department of the Treasury. Staff will walk you through the payment process. Email cotreasproptax@state.co.us or call 303-866-5327.

How do I request my payoff statements?

Please email a payoff statement request to Property Tax Deferral Program at cotreasproptax@state.co.us Please include Property Owner’s name, address and phone number in any correspondence.

Helpful Definitions

Real property tax

Real Property Tax means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable by law at the annual real estate tax sale, and includes special assessments.

Ad Valorem Tax: means the property tax is based on the assessed value of the property, not its original cost or how much is owed on a mortgage.

Assessor Market Value

The county tax assessor determines the value of the property for taxation purposes, which may be different from its market value. The assessed value is typically a percentage (the assessment rate) of the fair market value, though other factors like local laws and exemptions can affect the final figure.

Current Market Value

The market value is determined by current demand and recent sales, and it fluctuates with the real estate market. It is the price a property would likely sell for on the open market, as determined by an appraiser.

Junior Lien/Second Liens

A junior lien is anything other than your first mortgage. It is a loan you take out using your house as collateral.

Examples of second liens or junior liens:

HELOC (home equity line of credit); 2nd mortgage

Questions? Contact us

Phone: (303) 866-5327
Email: cotreasproptax@state.co.us