About
The Qualified Senior Primary Residential Classification is a subclass of residential property that offers a property tax discount similar to the Senior Property Tax Exemption program. The classification is available to qualifying senior citizens and the surviving spouse of seniors who previously qualified. This is currently only a two-year program. If approved, the discount will apply for tax years 2025 and 2026 only.
Deadline
The deadline to apply for tax year 2025 has passed. The Assessor’s Office will begin accepting 2026 application after Jan. 1, 2026. If you would like to get on our mailing list, you can email AssessorSX@BoulderCounty.gov.
Basic Requirements
- The applicant previously qualified for the Senior property tax exemption but is no longer eligible for the exemption.
- The applicant applied for and was receiving the senior property tax exemption on or after Jan. 1, 2020.
- Property is the primary residence of applicant as of Jan. 1.
- Circumstances that qualify the property for the Senior Primary Residential Classification have not changed since filing application.
Questions
If you have any questions, please email AssessorSX@BoulderCounty.gov.