Property Tax Deferral Program FAQ

What the Property Tax Deferral Program transition 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 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.

Program Details and Eligibility

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.

Application Process

When is the application period?: Application period is open from January 1 until April 1 each year.
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.
How do homeowners reapply for prior deferrals?: By applying for the current year deferral, it is assumed that all prior deferrals will be renewed and not due for the upcoming year’s deferral program.
Where do I find my mortgage balance?: Your Mortgage Balance is the amount you currently owe to your mortgage provider on the property you are trying to qualify for the deferral. Please refer to your last mortgage loan statement, your mortgage online account, or contact your mortgage company to determine what remains owed on your loan.
How and when will applicants be notified of acceptance?: If you applied online, you will receive email correspondence indicating the payment amount that the State will send to the county for your property tax deferral.
When will the State pay my approved deferral taxes?: The State will submit payment 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 online, you can request a copy from your county treasurer to be e-mailed sent to you upon request once it has been officially recorded.

Application Portal - Status and Documentation

What do the "received," "pending documents," "pending recording," and "completed" statuses mean?

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

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

Pending Recording: Your application has been approved and is being recorded by the county clerk.

Completed: Your application has been approved, recorded and is now complete. You will receive email correspondence indicating the payment amount that the State will send to the county for your property tax deferral.

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

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

What if the application portal shows I have delinquent taxes?

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

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.

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.

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.

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.

County Role

Uploading tax rolls: County 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.
Loan payments and payoffs: Counties may not accept payments or release liens; payoffs and payments are managed solely by the Colorado Department of the Treasury.

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.
Junior lien: A junior lien is anything other than your first mortgage. It is a loan you take out using your house as collateral. While this won't hurt your credit, non-payment could lead to a foreclosure that would affect your credit.

Questions? Contact us

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