Property Tax Deferral Program Overview

Summary of key changes

• As of 2026, counties will manage the application process for the Property Tax Deferral Program.
• The state’s online application portal will be accessible from January 1 through April 1, 2026 to support this transition. Online applications are strongly encouraged.
• The tax growth category of the program has been eliminated and is no longer available for future applications.

What this means for you: 

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.
• If you prefer a paper or PDF application, please contact your county Treasurer’s Office directly.

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.

County Treasurers and Assessors

• 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 vs. 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.

Program Details

How does the program work?

The deferral program does not exempt taxes; it is a loan to assist Coloradans with the payment of real property taxes if an application is submitted and the applicant is eligible. 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. 

The State Treasurer's office makes the approved tax deferral amount payment directly to the county on behalf of the participant by April 30 of that year. If the payment made by the state results in an overpayment, a refund will be issued to the payer by the county treasurer and the state deferral payment will be applied.

The deferral loan is recorded as a junior lien against the participant's property and does not have to be repaid until the participant no longer qualifies to defer the approved amount. Interest shall accrue beginning May 1 of the calendar year in which the deferral is claimed, until the loan is paid in full. 

Deferral repayment is due 90 days after a non-qualifying event. If the homeowner passes away with no surviving spouse, the repayment is due one year following the death. 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.
  • 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: An owner not residing at the property, 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. They further 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.

When do I repay my deferral loan?

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.

Non-qualifying events:

• The taxpayer who claimed the tax deferral dies. If there is no surviving spouse, the deferral is due in full one year from the date of death. 
  • Spouse survivorship may be considered for continuing the deferral. The Colorado Department of the Treasury must review and approve any such requests.
• The property on which the taxes were deferred is sold or becomes subject to a contract of sale, or the title to the property is transferred to someone other than the taxpayer who claimed the tax deferral.
• The property is no longer owner occupied.
  • Except in the case of a taxpayer required to be absent from such tax-deferred property by reason of poor health, or an active military owner not residing at the property due to currently being stationed elsewhere.
• No reverse mortgage can exist on the property.
• The deferred property no longer meets the requirements of the approved deferral program.
• The location of the deferred mobile home has changed. 
• When the assessor or treasurer has reason to believe any of the circumstances in this section has occurred, they shall promptly notify the State Treasurer.

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.

Questions? Contact us

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