Senior Property Tax Exemption
Deadline
The deadline to apply for tax year 2026 has passed. The Assessor’s Office will begin accepting 2027 applications after Jan. 1, 2027. If you would like to be added to our mailing list, you can email AssessorSX@BoulderCounty.gov. Please include your property address in your request.
Effect on Taxes
- The exemption goes into effect for tax year 2026
- The discount will first appear on the tax bill sent by the County Treasurer in January 2027
- The exemption remains in effect until a disqualifying event occurs, such as:
- Sale of property,
- Property is moved into a trust, LLC, or other legal entity (a new application is required to continue the exemption),
- Applicant passes away (Surviving spouse can apply to continue the exemption), or
- Home is destroyed by a natural disaster.
Eligibility
To qualify for the 2026 tax year (payable in 2027), seniors must meet all three of the following criteria:
- Born on or before Jan. 1, 1961
- Lived in the home as your primary residence continuously starting before Jan. 1, 2016
- Owned the home continuously starting before Jan. 1, 2016
Were you previously approved for the exemption? Learn more about the Qualified Senior Primary Residence Classification.
Exemption Amount
For those who qualify, 50 percent of the first $200,000 in actual value of their primary residence is exempted, for a maximum exemption amount of $100,000 in actual value. The State of Colorado pays the property taxes on the exempted value.
Applications are also available at the Assessor’s office, senior centers and other locations.
Questions
If you have any questions, please email AssessorSX@BoulderCounty.gov.