Colorado property-tax bills are mailed in January for the previous year. If the tax is greater than $25, you may pay in full by April 30, or pay half by the last day of February and the other half by June 15. If the tax is $25 or less, pay in full on April 30.

That calendar is the general rule on the Division of Property Taxation's page about valuation for business and industry. Read the bill the county mailed. A local instruction that names a different day is the one to follow for that account. The bill is for last year's tax. A closing in March needs to say which half escrow will pay and which half the buyer still owes.

What the bill is not

It is not the senior exemption. That exemption, when the state funds it, is 50 percent of the first $200,000 of actual value, filed with the assessor by July 15. See the senior exemption. An approved exemption can lower a later bill. It does not move April 30. It is not a protest of value. Official pages disagree on whether the real-property protest day is June 1 or June 8. See why you should use the date on the notice.

The same Division page lists 2026 assessment rates for commercial improved property, other commercial property, and industrial property. Those rates are not the owner-occupied residential rate. The residential percentage was not on that page. Ask the assessor what ratio was used on the house. Do not copy a commercial percentage onto a home worksheet.

What to check at a purchase

Ask the title company which installment is paid at closing and which one is prorated. A buyer who thinks "taxes are paid" and then misses June 15 has missed the second half. Put both dates on a calendar if the tax is over $25 and you are splitting it. If the tax is $25 or less, there is no split. April 30 is the only date.

Household furnishings not used to produce income are listed as exempt on the Division's page. That exemption is not a discount on the real estate. Business personal property has its own filing. Do not confuse a business declaration with the house bill.

Insurance does not pay this bill. A homeowners nonrenewal and a flood policy are separate. See the 60-day notice and flood coverage. A seller's disclosure does not state your future tax. See the disclosure deadline.

What to ask escrow

Ask which installment will be paid at closing if the tax is over $25. The choices on the Division's calendar are full payment by April 30, or half by the last day of February and half by June 15. A tax of $25 or less is due in full on April 30, with no split. Bills go out in January for the prior year. A March closing can sit between the two halves.

A senior exemption filed in July does not rewrite a bill you already received in January. A value protest does not move April 30. Ask the treasurer how a later reduction is credited, and pay the installment the bill demands. Commercial assessment rates on the Division's business page are not the residential ratio. Ask the assessor for the ratio on the house rather than copying an industrial percentage.

Write the date you read this rule on the paper you are using, whether that paper is a declarations page, a notice, a contract, or a permit. Colorado offices do not share one file. The Division of Insurance, the Division of Property Taxation, the county assessor, and the Public Utilities Commission each keep their own. A number you saw on a neighbor's bill, or on a mover's ad from another state, is not your deadline. If two official pages disagree, the document in your hand and a phone call to the office that issued it settle the question for your account. Keep the postmark, the email header, or the receipt. Those are the dates a later complaint can use. Do not wait for a second notice to start the count that already began when the first one was mailed or delivered.

If the tax is over $25, choose in January whether you will pay all of it by April 30 or half by the last day of February and half by June 15. Write the choice on the bill. If the tax is $25 or less, April 30 is the only date. Ask escrow which of those dates it will pay. A protest or a senior exemption does not move the treasurer's date. Pay what the bill says is due and ask later how a reduction is credited.

FAQ

When are bills mailed? In January, for the previous year, on the Division's general calendar.

Can I pay in two parts? If the tax is greater than $25, pay half by the last day of February and half by June 15, or pay all of it by April 30.

What if the tax is $25 or less? Pay in full on April 30. The two-payment option is for bills over $25.

Does a value protest delay April 30? No. Ask the treasurer how a later reduction is credited. Pay the installment the bill says is due.

Is the senior exemption this payment plan? No. The exemption is an assessor filing. This article is the treasurer's due dates.

Next step

Open the January bill and circle April 30, and also the last day of February and June 15 if you will split a bill over $25. Ask escrow, before closing, which of those dates it will cover.

Sources: Colorado Division of Property Taxation: valuation and taxation.

Colorado's own property-tax pages do not all print the same last day for a real-property protest. The Assessors' Library, Chapter 2, says the protest must be postmarked or delivered no later than June 8. That library cites C.R.S. 39-5-121 and 39-5-122.

The Division of Property Taxation's page on valuation for business and industry says real-property protests must be postmarked or delivered on or before June 1, and personal property by June 30. A Division page on recent legislation says the real-property deadline changes from June 8 back to June 1 effective January 1, 2027. Use the date printed on your Notice of Valuation, and confirm it with the county assessor before you rely on either statewide sentence. Weekend and holiday adjustments mean the statutory date is not always the date the county will use. The business-valuation page says so, and it tells you to ask the assessor.

What do the pages agree on?

Notices of Valuation for real property are mailed by May 1, on the business-valuation page. An appeal from the assessor's decision to the county board is due by July 15 for real property, and by July 20 for personal property, or by September 15 if the county uses the extended period. A further appeal to an arbitrator, the district court, or the Board of Assessment Appeals is due within 30 days of the mailing of the county board's decision. Those later dates are usable. The first deadline, June 1 or June 8, is the one to read off your own notice.

Personal property on that page is June 30. Do not put a business trailer on the real-property form and assume the house deadline applies. Household furnishings not used to produce income are listed as exempt on that page. A $56,000 personal-property exemption for tax years 2025 and 2026 is business personal property, per county. It is not a homeowner exemption on the house.

What the protest does not decide

The senior exemption is a separate filing, due July 15, for 50 percent of the first $200,000 of actual value when the state funds it. See that exemption. The bill is still due in the spring. See April 30 and the two-installment option. A protest does not pause the tax if the treasurer says the installment is due. Ask how a later reduction is credited.

The 2026 commercial and industrial assessment rates on the business page are not the residential rate. That residential percentage was not on the pages used for this article. Do not invent it. Ask the assessor what ratio was applied to your house.

A seller disclosure and an HOA packet have their own contract deadlines. See five days for a new adverse fact and ten days for association documents.

What to file, and what to calendar next

File a real-property protest by the date on the Notice of Valuation. The Assessors' Library says June 8 and cites C.R.S. 39-5-121 and 39-5-122. A Division brochure says June 1. A legislation page says the deadline goes back to June 1 on January 1, 2027. Those pages can all be open on the same afternoon. Your notice and your assessor break the tie. Personal property on the business page is June 30. Do not mix the forms.

After the assessor decides, the county-board step on that page is July 15 for real property, July 20 for personal property, or September 15 in an extended county. Thirty days after the board mails its decision is the window for an arbitrator, district court, or the Board of Assessment Appeals. Write those later dates down when you file the first protest, even though you do not yet know the outcome.

Write the date you read this rule on the paper you are using, whether that paper is a declarations page, a notice, a contract, or a permit. Colorado offices do not share one file. The Division of Insurance, the Division of Property Taxation, the county assessor, and the Public Utilities Commission each keep their own. A number you saw on a neighbor's bill, or on a mover's ad from another state, is not your deadline. If two official pages disagree, the document in your hand and a phone call to the office that issued it settle the question for your account. Keep the postmark, the email header, or the receipt. Those are the dates a later complaint can use. Do not wait for a second notice to start the count that already began when the first one was mailed or delivered.

FAQ

Is the protest deadline June 1 or June 8? Both dates appear on official pages. The Assessors' Library cites June 8. A Division brochure prints June 1. A legislation note says June 1 returns on January 1, 2027. Use your Notice of Valuation and call the assessor.

When are notices mailed? The Division's business-valuation page says Notices of Valuation for real property are mailed by May 1.

When is the county-board appeal due? July 15 for real property on that page, July 20 for personal property, or September 15 if the county uses the extended period.

How long do I have after the county board decides? Within 30 days of the mailing of the decision, to an arbitrator, district court, or the Board of Assessment Appeals.

Does the protest change the April tax date? No. Ask the treasurer how to pay and how a reduction is refunded. The protest is about value. The bill is about payment.

Next step

Read the deadline printed on the Notice of Valuation the day it arrives. If it does not match what a website said last year, call the county assessor and file by the date they confirm. Keep the postmark or the delivery receipt.

Sources: Assessors' Library, Chapter 2, Division of Property Taxation: valuation for business and industry, Division of Property Taxation: recent legislation.

When the state budget allows it, Colorado exempts 50 percent of the first $200,000 of actual value of a senior's primary residence. The state reimburses local governments. You must be 65 years old on January 1 of the year you apply.

You or your spouse must have owned and occupied that home as the primary residence for at least 10 consecutive years before that January 1. One property. The Division of Property Taxation says primary residence means the home where you are registered to vote. File with the county assessor on or before July 15. The exemption is not a check for $200,000. It is half of the first $200,000 of actual value, and only in a year the state funds the program.

What if you file late?

The Division says late applications must be accepted through August 15. A late applicant has no appeal rights. If you can file by July 15, do that. A denial of an on-time application is mailed with reasons by August 1. You may appeal to the county board of equalization by August 15. The hearing falls between August 1 and September 1. That board's decision may not be appealed further.

Someone claiming more than one exemption can be denied by the Property Tax Administrator by November 1, may protest by November 15, and may appeal that decision to the Board of Assessment Appeals within 30 days. The Division's phone is (303) 864-7777. The office is 1570 Grant Street, Suite 3001, Denver, CO 80203.

What has to be reported later?

A change in ownership or occupancy must be reported within 60 days. Moving out, selling, or changing where you are registered to vote can end the exemption. Tell the assessor. Do not wait for a bill that still shows last year's reduction and then discover the exemption was already gone.

The tax bill itself is mailed in January. If the tax is over $25, you can pay in full by April 30 or pay half by the last day of February and half by June 15. See those due dates. An exemption reduces value. It does not move the due date. A protest of the underlying value uses the date printed on your Notice of Valuation, because state pages do not all name the same protest day. See the protest.

What this is not

It is not the five-day termination right on a new seller disclosure, and it is not the ten days for association documents. See the disclosure and the HOA packet. It does not make a house insurable. Flood is still a separate policy. See flood coverage. A FAIR Plan policy does not file this exemption. See the FAIR Plan.

What to gather for the assessor

You need to be 65 on January 1, and you or your spouse need 10 consecutive years of ownership and occupancy before that date. The Division says the primary residence is where you are registered to vote. One property. File by July 15 so you keep appeal rights. A filing from July 16 through August 15 is accepted and cannot be appealed if it is denied. An on-time denial is explained by August 1, and the county board of equalization appeal is due August 15. That board's decision stops there.

Report a move or a new owner within 60 days. The Division phone is (303) 864-7777, at 1570 Grant Street, Suite 3001, Denver. The exemption is half of the first $200,000 of actual value, and only when the state funds it. It is not a $200,000 credit, and it does not move the April tax date.

Write the date you read this rule on the paper you are using, whether that paper is a declarations page, a notice, a contract, or a permit. Colorado offices do not share one file. The Division of Insurance, the Division of Property Taxation, the county assessor, and the Public Utilities Commission each keep their own. A number you saw on a neighbor's bill, or on a mover's ad from another state, is not your deadline. If two official pages disagree, the document in your hand and a phone call to the office that issued it settle the question for your account. Keep the postmark, the email header, or the receipt. Those are the dates a later complaint can use. Do not wait for a second notice to start the count that already began when the first one was mailed or delivered.

FAQ

How much value is exempt? When the state funds the program, 50 percent of the first $200,000 of actual value of the primary residence.

How old do I have to be, and for how long must I have lived there? Age 65 on January 1 of the application year, and you or your spouse owned and occupied the home for 10 consecutive years before that date.

When is the application due? On or before July 15. Late filings are accepted through August 15 and have no appeal rights.

What if the assessor denies an on-time application? Reasons are mailed by August 1. Appeal to the county board of equalization by August 15. That decision is not appealed further.

How soon do I report a move? Within 60 days of a change in ownership or occupancy.

Next step

Confirm you are registered to vote at the house, then file with the county assessor by July 15. If you miss that date, file by August 15 and understand you will not have an appeal if the assessor says no. Call (303) 864-7777 if you are claiming the exemption on more than one property.

Sources: Colorado Division of Property Taxation: senior exemption.

On the Colorado Real Estate Commission contract for use on or after January 1, 2026, the buyer may terminate on the earlier of closing or ten days after receiving the association documents. Off-record matters use the same pattern: the earlier of closing or ten days after receipt to object.

This ten days is not the five days that applies when the seller discloses a new adverse material fact about the house. Read which packet just arrived before you count. Closing cuts the right off. A packet that shows up the day before closing does not give you a full ten days.

What should you read in the packet?

Look for assessments you would owe, special assessments already approved, rental limits, parking and pet rules, and insurance the association carries versus insurance you must buy. A low dues number on the listing is not the budget. The resale packet is the place those numbers are supposed to appear. Write the date you received it on the first page. Ten days from that date, or the closing date if it is sooner, is the termination window on this contract.

If the association is silent and the seller cannot produce documents, say that in writing to your broker before the deadline. A missing packet is not the same as a packet you received and ignored. The contract's clock runs from receipt.

How is this different from the five-day disclosure right?

A new adverse material fact, such as a roof leak the seller learns after the contract date, is disclosed in writing and gives the buyer until the earlier of closing or five days after receipt to terminate. See that five-day right. An HOA budget is not that disclosure. Using the wrong count is how a buyer terminates on day six of an association packet, or waits nine days on a new defect and finds the five days already gone.

The seller still completes the property disclosure from actual knowledge. The broker discloses known adverse material facts and does not have to verify the seller's form. Commission Position 27 is the broker rule. The association documents are the association's papers.

What else is due while you read the packet?

Property tax on the house is a separate bill, mailed in January for the prior year, with April 30 as the full-payment date when the tax is over $25. See those due dates. A senior exemption, if someone in the household qualifies, is an assessor filing by July 15. See the senior exemption. Neither filing reads the HOA covenants for you.

Flood insurance is also separate. See flood coverage. An association master policy often does not cover your interior or your belongings. Ask the packet which part the association insures.

What to mark in the packet

Mark monthly dues, any special assessment already approved, rental and pet rules, and the section that says what the master policy covers. Write the receipt date on the cover. Count ten days or stop at closing, whichever comes first, on the Commission contract for use on or after January 1, 2026. A new defect in the house is a five-day paper. Do not borrow days from one clock to finish reading the other.

If the packet is late and closing is close, the earlier-of-closing rule means you may have only a day or two. Ask for the documents as soon as the contract is signed. Off-record title items on the same contract use a ten-day objection period as well, again cut off by closing. Keep the email that delivered the PDF. That timestamp is your receipt date if no one stamped the paper.

Write the date you read this rule on the paper you are using, whether that paper is a declarations page, a notice, a contract, or a permit. Colorado offices do not share one file. The Division of Insurance, the Division of Property Taxation, the county assessor, and the Public Utilities Commission each keep their own. A number you saw on a neighbor's bill, or on a mover's ad from another state, is not your deadline. If two official pages disagree, the document in your hand and a phone call to the office that issued it settle the question for your account. Keep the postmark, the email header, or the receipt. Those are the dates a later complaint can use. Do not wait for a second notice to start the count that already began when the first one was mailed or delivered.

FAQ

How long do I have after the HOA documents arrive? On the Commission contract for use on or after January 1, 2026, the earlier of closing or ten days after receipt.

Is that the same five days as a new defect? No. A new adverse material fact uses five days. Association documents use ten.

What if closing is in four days? The contract uses the earlier date. Closing ends the termination right.

Do off-record title items use ten days too? The same contract gives the buyer until the earlier of closing or ten days after receipt to object to off-record matters.

Does the broker fill out the seller disclosure? No. The seller completes it. It is not a warranty.

Next step

When the association packet arrives, write the date on it and read assessments, rules, and insurance before the tenth day. If a separate writing arrives about a new defect in the house, start a five-day count for that paper and do not merge the two deadlines.

Sources: Commission contract, for use on or after January 1, 2026.

On the Colorado Real Estate Commission contract for use on or after January 1, 2026, the seller delivers the Seller's Property Disclosure by the deadline in the contract. It has to be complete to the seller's actual knowledge and current as of that deadline.

If the seller later discovers an adverse material fact, the seller must disclose it in writing. The buyer may terminate on the earlier of closing or five days after receiving that new disclosure. There is no single statute that gives every Colorado buyer five days to walk away from every contract. This five days is the contract right for a new adverse disclosure. The seller, not the broker, completes the disclosure form. The form is not a warranty.

What does the seller have to tell you at the start?

Section 10.1 of that contract also says the seller discloses in writing any adverse material facts actually known as of the contract date. The Commission-approved residential disclosure, also for use on or after January 1, 2026, says a known adverse material fact must be disclosed even if the form does not ask the question. A fact the seller learns after the form is filled out has to be disclosed in writing too. That later writing is the one that starts the five-day termination right, and closing cuts it off if closing comes first.

Date the day you receive the new disclosure. Five days from that day, or the closing date if it is sooner, is the window. A text that says "there might be a roof issue" is not a substitute for reading whether the contract treats it as the written disclosure. Ask the broker to put the disclosure in the file with the date.

What is the broker's job?

Commission Position 27 says brokers disclose known adverse material facts to all parties. It cites C.R.S. 12-10-404, 12-10-405, and 12-10-407. The duty is actual knowledge. The broker does not have to inspect the house or verify the seller's statements. Stigmatizing facts are treated separately in that position. Do not ask the broker to re-inspect the attic because the seller marked "do not know." Hire an inspector. The disclosure says it is not that inspection.

Association documents are a different deadline on the same contract: the earlier of closing or ten days after you receive them. See that ten-day right. Do not use the five-day count for an HOA packet, or the ten-day count for a new roof leak the seller just disclosed.

What this does not change

The senior property-tax exemption and the tax due dates are county papers. See the senior exemption and the tax bill. A protest of the assessor's value uses the date on your Notice of Valuation. See that protest. Flood insurance is not created by a seller's water disclosure. See flood coverage.

How to date a new disclosure

When a written update arrives, write the calendar date on it and count five days, stopping early if closing is sooner. That is the termination right in the Commission contract for use on or after January 1, 2026, for a new adverse material fact. The original disclosure is still due by the deadline in the contract, from the seller's actual knowledge. The seller completes the form. The broker discloses known adverse facts and does not have to inspect.

A known defect that the form forgot to ask about still has to be disclosed. The Commission form says so. A five-day right is not a warranty and not an inspection. Order the inspection on its own deadline. Association documents are ten days. Mixing those counts is the mistake this contract makes easy.

Write the date you read this rule on the paper you are using, whether that paper is a declarations page, a notice, a contract, or a permit. Colorado offices do not share one file. The Division of Insurance, the Division of Property Taxation, the county assessor, and the Public Utilities Commission each keep their own. A number you saw on a neighbor's bill, or on a mover's ad from another state, is not your deadline. If two official pages disagree, the document in your hand and a phone call to the office that issued it settle the question for your account. Keep the postmark, the email header, or the receipt. Those are the dates a later complaint can use. Do not wait for a second notice to start the count that already began when the first one was mailed or delivered.

FAQ

Does every Colorado contract include a five-day cancellation? The five days described here is on the Commission contract for use on or after January 1, 2026, and it applies to a new adverse disclosure. Read the contract you signed. A different form may not have this sentence.

Who fills out the property disclosure? The seller. The broker does not complete it. It is not a warranty.

When does the five days start? When you receive the new written disclosure. Closing ends the right if closing comes first.

Must the broker verify the seller's answers? Position 27 says the broker discloses known adverse material facts and does not have to inspect or verify the seller's statements.

Is a known defect optional if the form skips the question? No. The Commission form says a known adverse material fact must be disclosed even if the form does not ask it.

Next step

Put the disclosure deadline from your contract on a calendar. When a new written disclosure arrives, write the date on it and decide before the fifth day or before closing, whichever is sooner. Order the inspection the form does not replace.

Sources: Commission contract, for use on or after January 1, 2026, Seller's Property Disclosure (residential), Commission Position 27.

Colorado charges a state documentary fee of 1 cent for every $100 of a sale price above $500, so a $600,000 home carries about $60. Most sales also need a Real Property Transfer Declaration, Form TD-1000. If it's not filed, the assessor can charge a penalty of $25 or 0.025% of the sale price, whichever is greater.

What is the documentary fee?

Colorado Revised Statutes section 39-13-102 sets a documentary fee on deeds that transfer real property for consideration over $500. The fee is 1 cent for each $100 of consideration, or fraction of $100, above $500. The county clerk and recorder collects it when the deed is recorded.

Some quick examples:

• $400,000 sale: about $40.
• $600,000 sale: about $60.
• $1,000,000 sale: about $100.

It's one of the smallest line items on a Colorado settlement statement.

What is the TD-1000?

The TD-1000 is the Real Property Transfer Declaration. Under section 39-14-102, it's filed with the deed when property changes hands. It reports the sale price, financing terms and whether personal property, like furniture or appliances, was included. Assessors use it to understand market values.

The form is signed by either the grantor or the grantee. In practice, the title company usually prepares it, and the buyer or seller signs it at closing.

Is my sale price made public?

The clerk and recorder doesn't record the TD-1000 with the deed. It goes to the county assessor. Under section 39-14-102, the assessor makes it available for inspection to the grantee or whoever filed it, to the state's assessment study staff and to the property tax administrator. Assessors use the information to adjust sales data and value property. Keep in mind that the documentary fee shown on a recorded deed can still hint at the approximate price.

What happens if the TD-1000 isn't filed?

Section 39-14-102 gives assessors a process for missing declarations:

• The clerk records the deed anyway and tells the assessor the declaration is missing.
• The assessor mails a notice to the grantee, usually the buyer, who then has 30 days to provide it.
• If it's still not provided, the assessor can charge the grantee a penalty of $25 or 0.025% of the sale price, whichever is greater.
• The penalty can be charged again each year until the form is filed, unless the property is sold again.
• Unpaid penalties are added to the property tax statement.

On a $600,000 home, 0.025% is $150. It's not huge, but it's avoidable, and since it lands on the buyer, buyers should make sure the title company files it.

Does Colorado have a real estate transfer tax?

Not at the state level beyond the documentary fee. Colorado's constitution, through the Taxpayer's Bill of Rights (TABOR) in Article X, section 20, bars new or increased real property transfer tax rates. Local transfer taxes that existed before TABOR are still in place, though.

That means some towns, especially mountain resort communities, still charge real estate transfer taxes that can add up to thousands of dollars on a typical sale. Some homeowners associations also charge transfer fees or capital contributions at closing. The rates and who pays depend on the local ordinance or HOA rules.

Who pays local transfer taxes?

It depends on the town's rules and your contract. Colorado's standard purchase contract includes a section that addresses who pays certain closing costs, including local transfer taxes and fees. The default split, if any, and what's negotiable vary by location. Read that section carefully and ask your title company what applies to the specific property.

Are there exceptions?

The documentary fee only applies when the consideration is more than $500, so many no-money transfers, like some gifts, don't carry it. Whether a particular transfer needs a TD-1000, or qualifies for an exemption from a local transfer tax, is a question for the county assessor, the town or your title company. Ask before closing, not after.

What should buyers watch for?

The documentary fee is small, but local transfer taxes and HOA fees can be large in resort areas. Before you write an offer, ask:

• Does the town charge a real estate transfer tax, and at what rate?
• Does the HOA charge a transfer fee or working capital contribution?
• Who pays each of these under the contract?

What should sellers watch for?

Ask your title company for an estimated net sheet that includes the documentary fee, any local transfer taxes and HOA fees. In a mountain town, a 1% or 2% tax on a high-priced home is real money. Make sure you know who's responsible before you accept an offer.

FAQ

How much is Colorado's documentary fee? 1 cent per $100 of the sale price above $500. A $500,000 sale carries about $50.

What is the TD-1000? Colorado's Real Property Transfer Declaration. It's filed with the deed and reports the sale price and terms to the assessor.

What's the penalty for not filing a TD-1000? After a 30-day notice to the grantee, the greater of $25 or 0.025% of the sale price, and it can repeat yearly until filed.

Does Colorado have a real estate transfer tax? Not a state one beyond the documentary fee. TABOR blocks new or higher transfer tax rates, but some older local transfer taxes remain.

Next step

Ask your title company for a list of every transfer fee and tax that applies to the property. Then talk with a licensed local agent about local transfer taxes, HOA fees and how they're usually handled in your area.

Sources: C.R.S. 39-13-102, Documentary fee; C.R.S. 39-14-102, Real property transfer declaration; Colorado Division of Property Taxation.