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 year 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 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.
Application Forms and Instructions
- State of Colorado DPT downloadable forms
Mail completed form to:
Boulder County Assessor
PO Box 471
Boulder, CO 80306-0471
Applications are also available at the Assessor’s Office locations in Boulder, Lafayette, and Longmont.
Approval of Applications
If previously qualified in Boulder County, The Assessor’s office will send approval status notification no later than Aug. 1. If previously qualified property is outside of Boulder County, The Division of Property Taxation will notify all denied applicants. Approval notification will be sent by the Assessor’s Office no later than Dec. 15.
Questions
If you have any questions, please email AssessorSX@BoulderCounty.gov.