Property Tax Exemptions

A residential property tax exemption is available to senior citizens, qualifying disabled veterans, the surviving spouses of Gold Star Veterans, and the surviving spouses of senior citizens or disabled veterans who were previously granted the exemption. 

For those who qualify, 50% of the first $200,000 in actual value of their primary residence is exempted. The state pays the exempted portion of the property tax. Once approved, the exemption remains in effect for future years, and the applicant need not reapply. The General Assembly may eliminate the funding for the Senior Citizen Exemption or Disabled Veteran Exemption at their discretion in any year that the budget does not allow for the reimbursement. 

Application forms are available online at dpt.colorado.gov/forms-index and should be submitted to:
Kimberly Buck, San Juan County Assessor
PO Box 596 / 1557 Greene St 
Silverton, CO 81433

Because completed applications require social security numbers, they should NOT be emailed.
 

Senior Citizens

SENIOR CITIZEN EXEMPTION
Application deadline: July 15th for taxes due the following year

The exemption is available to applicants who: a) are at least 65 years of age as of January 1 of the year of application, b) owned their home for at least 10 consecutive years as of January 1, and c) occupy it as their primary residence and have done so for at least 10 consecutive years as of January 1. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application. The exemption is also available to surviving spouses of senior citizens who previously met the requirements.

Qualified Senior Primary Residential Classification
Application deadline: March 15th 

Available for tax years 2025 and 2026. This allows property owners who moved and lost their senior exemption, or will move in 2025, to have it temporarily reinstated for their new primary residence, if they meet certain requirements. The applicant must have previously qualified for, and received, the senior property tax exemption in property tax year 2020 or later, but are not currently receiving it.

Disabled Veterans

DISABLED VETERAN EXEMPTION
Application deadline: July 1st for taxes due the following year.

The exemption is available to applicants who: a) sustained a service-connected disability while serving on active duty in the Armed Forces of the United States, b) were honorably discharged, and c) were rated by the United States Department of Veterans Affairs as one hundred percent permanent disability through disability retirement benefits or have been awarded individual unemployability status. The applicant must have owned and occupied the home as their primary residence since January 1 of the year of application; however, limited exceptions to the ownership and occupancy requirements are detailed in the eligibility requirements section of the application. 

Disabled Veteran Surviving Spouses

DISABLED VETERAN SURVIVING SPOUSE EXEMPTION
Application deadline: July 1st for taxes due the following year.

The exemption is available to surviving spouses of disabled veterans who had the disabled veteran exemption and who passed away prior to January 1 of the current year. The property must be owner occupied and used as the primary residence of an owner-occupier who is the surviving spouse of a qualifying disabled veteran. 

Gold Star Spouses

GOLD STAR SPOUSES
Application deadline: July 1st for taxes due the following year.

This exemption is available to surviving spouses of “Gold Star” Veterans. The property must be owner occupied as of January 1 in the year of the application and used as the primary residence of an owner- occupier who is the surviving spouse of a qualifying Gold Star Veteran.

Religious & Charitable Organizations

Religious & Charitable Organizations

The Division of Property Taxation Exemptions Section of the Colorado Department of Local Affairs is responsible for determining qualification for exemption from property taxation for properties that are owned and used for religious, charitable, and private school purposes. Exempt property owners are required to file annual reports with the DPT to continue an exemption.

See the Exemptions Section of the Division of Property Taxation website for forms and detailed information.

Property Tax Deferral Program

Property Tax Deferral Program
The Colorado Property Tax Deferral Program does not exempt taxes; it is a loan with minimal interest to assist with paying real property taxes if an application is submitted and the applicant is eligible.  For more information, see colorado.propertytaxdeferral.com or contact the County Treasurer:

Deanna Jaramillo
Office: 1557 Greene St, Silverton CO 81433
US Mail: PO Box 368, Silverton CO 81433
Phone: 970.387.5488
Fax: 970.387.8046
Email: treasurer@sanjuancolorado.us