Colorado Disabled Veteran Property Tax Exemption

The exemption takes 50% of the first $200,000 of actual value off the home, so the most it can remove is $100,000 of actual value, and a home worth $200,000 or more gets that same amount. It is not a full exemption and it does not rise with the value of the home. The state reimburses the county treasurer for the lost revenue.

The exemption comes off actual value before the residential assessment rate and your local mill levy are applied, so your tax saving is the exempt actual value times the assessment rate times the mill levy. Both change from year to year and by tax district, and this page does not assume either: the calculator uses the rate and the levy you type in from your assessor and your tax bill.

• A property tax exemption is available to qualifying veterans with a disability, their surviving spouses and Gold Star spouses. For those who qualify, 50% of the first $200,000 of actual value of the veteran’s primary residence is exempt from taxation, and the state reimburses the county treasurer for the lost revenue.

  “A property tax exemption is available to qualifying veterans with a disability and their surviving spouses as well as Gold Star spouses. For those who qualify, 50% of the first $200,000 of actual value of the veteran’s primary residence is exempt from taxation. The state reimburses the county treasurer for the lost revenue.”

The veteran must have served on active duty, been honorably discharged and have a service-connected disability that the VA rates as a 100 percent permanent disability through disability retirement benefits, or have been granted individual unemployability status. A lower rating does not qualify.

The veteran must be the owner of record and must have been since January 1 of the year of application, and must occupy the home as a primary residence since that date. If the veteran’s spouse owns the property, the veteran can meet the ownership requirement if the couple was married as of January 1 and both occupied the property as their primary residence since January 1. A home in a trust or entity qualifies only if the veteran or spouse is a maker of the trust or a principal of the entity, the property was transferred solely for estate planning purposes and the veteran or spouse would otherwise be the owner of record. Only the unit the veteran lives in qualifies in a multiple dwelling property.

• The veteran must have served active duty in the U.S. armed forces.

  “Served active duty in U.S. armed forces.”

• The veteran must have been honorably discharged.

  “Was honorably discharged.”

• The veteran has established a service-connected disability rated by the VA as a one hundred percent permanent disability through disability retirement benefits, or has been granted individual unemployability status.

  “Has established a service-connected disability that has been rated by the United States Department of Veterans Affairs as a one hundred percent permanent disability through disability retirement benefits or have been granted individual unemployability status.”

• The veteran or Gold Star spouse must be the owner of record of the property and must have been so since January 1 of the year of application.

  “The veteran or Gold Star spouse must be the owner of record of the property and must have been so since January 1 of the year of application.”

• The veteran or Gold Star spouse must occupy the property as his or her primary residence and must have done so since January 1 of the year of application.

  “The veteran or Gold Star spouse must occupy the property as his or her primary residence and must have done so since January 1 of the year of application.”

• If the veteran or Gold Star spouse is confined to a hospital, nursing home or assisted living facility, the property is still considered the primary residence if it is occupied by a spouse or financial dependent or if it is unoccupied.

  “If the veteran or Gold Star spouse is confined to a hospital, nursing home or assisted living facility, the property will be considered his or her primary residence if it is occupied by a spouse or financial dependent or if it is unoccupied.”

If a qualifying veteran who has the exemption dies, the surviving spouse can apply to keep the same exemption, and the home must be owner occupied and the surviving spouse’s primary residence. A Gold Star spouse needs no VA rating or discharge of their own: the Division defines the term by the service member’s or veteran’s death. The Gold Star spouse still has to meet the ownership, occupancy and deadline rules above.

• A Gold Star spouse is the spouse of a service member who died in the line of duty or of a veteran whose death resulted from a service-related injury or disease.

  “A Spouse of a United States armed service member who died in the line of duty or a veteran whose death resulted from a service-related injury or disease.”

• If a qualifying veteran has an exemption and passes away, the surviving spouse may apply to keep the same exemption.

  “If a qualifying veteran has an exemption and passes away, his or her surviving spouse may apply to keep the same exemption.”

• The property must be owner occupied and used as the primary residence of the surviving spouse of a qualifying veteran who previously received the exemption.

  “The property must be owner occupied and used as the primary residence of the surviving spouse of a qualifying veteran who previously received the exemption.”

File the application with the county assessor of the county where the property is located. The Division says the assessor first checks that the applicant meets the qualifying veteran or Gold Star spouse requirements, then whether the ownership and occupancy requirements are met. The Division also says an approved exemption stays in effect until a disqualifying event, so you do not reapply each year, but you must tell the assessor of a change in ownership or occupancy within 60 days.

No exemption is allowed for a tax year before the year in which you first apply, so an application filed after the deadline and without good cause does not help that year. Only one exemption per tax year is allowed for a residential property, even if you qualify for both this exemption and the senior exemption, and no later than November 1 the Property Tax Administrator denies the exemption to any applicant who claimed multiple exemptions.

• Completed veteran and Gold Star spouse applications must be postmarked or delivered to the county assessor in which the property is located by July 1 of the year in which the exemption is requested.

  “Completed veteran and Gold Star spouse applications must be postmarked or delivered to the County Assessor in which the property is located by July 1 of the year in which the exemption is requested.”

• Late applications may be accepted through August 1 if the applicant can show good cause for missing the July 1 deadline.

  “Late applications may be accepted through August 1 if the applicant can show good cause for missing the July 1 deadline.”

• Once an exemption application is filed and approved, the exemption remains in effect until a disqualifying event occurs.

  “Once an exemption application is filed and approved, the exemption remains in effect until a disqualifying event occurs.”

• Under no circumstances is an exemption allowed for property taxes assessed during any tax year prior to the year in which the veteran first files an exemption application.

  “Under no circumstances shall an exemption be allowed for property taxes assessed during any tax year prior to the year in which the veteran first files an exemption application.”

• No more than one exemption per tax year is allowed for a residential property, even if one or more of the owner-occupiers qualify for both the senior exemption and the veteran with a disability exemption.

  “No more than one exemption per tax year shall be allowed for a residential property, even if one or more of the owner-occupiers qualify for both the senior exemption and the veteran with a disability exemption.”

• An applicant who fails to give the county assessor notice of any change in the ownership or occupancy of a property within 60 days of the change is subject to the penalties prescribed by law.

  “fails to provide notice to the county assessor of any change in the ownership or occupancy of a property within 60 days of such occurrence will be subject to the penalties prescribed by law”

The Colorado constitution allows the exemption for a veteran with a service-connected disability rated as a 100% permanent disability, and the enacted bill summary says that requirement can only be changed through a constitutional amendment. HB23-1052, signed April 28, 2023, was written to extend the exemption to veterans with individual unemployability status and to take effect on January 1, 2025 only if voters approved the matching constitutional amendment at the 2024 general election. That amendment was Amendment G, and the Governor’s December 17, 2024 proclamation lists it among the measures passed by Coloradans in November 2024: voters approved Amendment G in November 2024. The Division’s page lists individual unemployability status as qualifying, which is the rule this page uses.

The Division’s recent-legislation page, as captured on February 15, 2026, lists 2025 bills and none concerns this exemption. Bills of the 2026 session were not checked against an official list, so confirm the current rule with your county assessor. The Colorado Secretary of State’s list of the 2026 ballot (Amendments 81 to 87, Proposition NN and Propositions 132 to 137) has no measure on veterans’ property tax.

• The Governor’s proclamation lists Amendment G - Modify Property Tax Exemption For Veterans with Disabilities among the measures declared approved by voters.

  “Amendment G - Modify Property Tax Exemption For Veterans with Disabilities”

• Governor Polis issued a proclamation declaring the voter approval of 10 ballot measures, passed by Coloradans during the election in November 2024.

  “Today, Governor Polis issued a proclamation declaring the voter approval of 10 ballot measures, passed by Coloradans during the election in November 2024.”

• The 100% permanent disability requirement can only be changed through a constitutional amendment.

  “The 100% permanent disability requirement can only be changed through a constitutional amendment.”

• If voters approved at the 2024 general election a constitutional amendment allowing a veteran who has individual unemployability status, as determined by the VA, to claim the exemption, the act makes conforming statutory changes.

  “If, at the 2024 general election, the voters of the state approve a constitutional amendment to expand eligibility for the exemption by allowing a veteran who has individual unemployability status, as determined by the United States department of veterans affairs, to claim the exemption, the act makes conforming statutory changes to reflect that expansion of the exemption.”