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 file an on-time Qualified Senior Primary Residence Classification application is March 15th. Late applications will be accepted from March 16 through July 15.
Basic Requirements
- The applicant previously qualified for the Senior property tax exemption but is not no longer eligible for the exemption.
- The applicant applied for and was receiving the senior property tax exemption on or after January 1, 2020.
- Property is the primary residence of applicant as of January 1.
- Circumstances that qualify the property for the Senior Primary Residential Classification have not changed since filing application.
Application Forms & Instructions
Applications are also available at the Assessor’s office, senior centers and other locations.
Approval of Applications
The Boulder County Assessor’s Office will submit all applications for the Qualified Senior Residence Classification to the Division of Property Taxation for review and approval. The Division will notify the Assessor’s Office of any applications that do not qualify.
Questions
If you have any questions, please email AssessorSX@BoulderCounty.gov.
