Program Transition - Information for County Officials

Due to recent legislative changes, portions of the Property Tax Deferral Program administration will shift back to the counties beginning with the 2026 program year. County treasurers and assessors will be responsible for disseminating, accepting, reviewing, and recording applications and assisting homeowners with the application process.

The program will continue to serve senior homeowners (ages 65+) and active military service members. The tax growth category has been eliminated by state law and is no longer available for new applications.

Important

Property Tax Deferral loans remain state liens. Counties may not accept payments from homeowners, title companies, or third parties, and counties are not allowed to release liens. All payoff and payment questions must be directed to the Colorado Department of the Treasury at 303-866-5327 or cotreasproptax@state.co.us

County and State Responsibilities

County Responsibilities	State Responsibilities
Uploading up-to-date tax rolls. 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.

Key Updates

Application Information
The Department will release the online application portal and fillable, accessible PDF versions in the coming months.

Change Management Resources
The Department will send updates to County Treasurer and Assessor Offices and host virtual trainings in the coming months. Please encourage staff to sign up for our email list to receive the latest information.

Required Actions and Timeline

Action	Timeline
County officials attend training or watch training recording	December 15, 2025 through January 20, 2026
Counties accept 2026 applications	January 1 through April 1, 2026
County Assessors upload tax rolls to ensure smooth application processing	As soon as possible; strongly encouraged by March 27, 2026
County Treasurers submit finalized, recorded applications to the Colorado Department of Treasury	By April 8, 2026
Department of the Treasury disburses loan payments to counties	By April 30, 2026

Program Applications

Counties must use the official applications provided by the Colorado Department of the Treasury.
Online applications are strongly encouraged; paper applications must be optimized for accessibility.
All applications must be recorded and submitted to the Department by April 8, 2026.

Download the Senior Citizen Application (need to update the links on both of these!!!!)

Download the Active Military Application

County Assessor Responsibilities

Assessors must upload tax rolls as early as possible to ensure a smooth and efficient application process. Prompt, accurate uploads help prevent delays in deferral approvals and loan disbursements.

Stay Updated

The Colorado Department of the Treasury will send informational emails and host virtual trainings for County Treasurer and Assessor Offices.
Encourage staff to sign up for the email list to receive the latest information.
Continue to check the Treasury website for updated forms, reminders, and training materials.

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