Colorado Program Overview

You may be able to claim the 2025 DAC if:

• You are a person with disability of any age who was unable to engage in any substantial gainful activity for medical reasons.
• You also must have qualified for full benefits from January 1 to December 31, 2025, from a bona fide public or private plan or source, based solely on your disability.
• You lived in Colorado from January 1 to December 31, 2025.
• You were not claimed as a dependent on someone else’s federal income tax return.
• Your federal AGI is less than $20,000 for singles and $32,000 for married couples.

The Disability Assistance Credit application timeline follows the Colorado tax filing timeline. The tax filing due date is April 15, 2026, but you are granted an automatic extension for filing until October 15, 2026.

You must file Form DR 0104EZ (Colorado Simplified Individual Income Tax Return) and provide documentation verifying your receipt of disability benefits.

Acceptable documentation includes:

• Social Security or SSI: A copy of your income letter, benefits letter, TPQY letter, or BPQY letter from the Social Security Administration. The letter must be dated within the last 90 days.
• Department of Human Services or other public/private disability plan: A letter issued by the agency paying the benefits.
• Veterans Administration: An award letter showing a disability rating of 50% or higher.

You may be eligible if you:

• Resided in Colorado the entire previous calendar year.
• Are a single person with a total income of less than $19,094 or a married couple with a total combined income of less than $25,788.
• At least 65 years old or a surviving spouse at least 58 years old. If you were divorced before your spouse died, you are not considered a surviving spouse.
• Are not claimed as a dependent on any other person’s federal income tax return.

• Applications for the Colorado PTC rebate for 2025 are due by December 31, 2027.
• Applications for the Colorado PTC rebate for 2024 are due by December 31, 2026.

• Total gross income received.
• Homeowners: Total amount of property tax paid.
• Renters: Total rent paid and total heat/fuel expense paid if not included in your rent payment.
• List of all the places you lived — and the dates you lived there — throughout the year.
• Driver’s license or ID number and expiration date. The Department might request additional proof of Colorado residency if your license or ID was not valid for the full year.
• Colorado residents who do not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) can apply for an alternative identification (ID) from the Colorado Department of Revenue using Form DR 0019.
• First-time filers must provide proof of full-year Colorado residency.
• If you did not hold your Colorado driver’s license or ID card from January 1 to December 31, 2025, you must attach a copy of your lease or rental agreement.

• You must be at least 65 years old on January 1 of the year in which you want to qualify. This means that most people will apply the year after they turn 65, since they must already be 65 on January 1 of that year.
• You must be the owner of record.  Owner of record means an individual whose name appears on a valid recorded deed to residential real property as an owner of the property. The title can be held individually, as joint tenants, or as tenants in common. You can also qualify if you hold a life estate in the property
• You must have been the owner of record for at least 10 consecutive years prior to January 1.
• You must occupy the property as your primary residence.
• You must have occupied the property as your primary residence for at least 10 consecutive years prior to January 1.

Applications can be filed with the county assessor between January 1 and July 15. The exemption remains in effect until a disqualifying event, such as the sale of the property or your move. An annual application is not required.

• Application form
  • Short Form application is used if you qualify as a senior and are applying for yourself
  • Long Form application is used if you are a surviving spouse of a senior who previously qualified
• Application form requires Social Security numbers of all persons who occupy the property as their primary residence

• Taxpayer must be 65 or older. Surviving spouse may be considered for continuation of the deferral. The state treasurer’s office must review and approve any such request.
• The property must be owner-occupied. The owner must own the property fee simple or own the mobile home under a recorded instrument of sale.
• The property must be residential and not income-producing.
• All previous property taxes must have been paid in full.
• The total value of all liens or mortgages and deeds of trust must be less than or equal to 75% of the actual value of the property. If not less than or equal to 75%, a complete subordination agreement in the form described by the state will be required. The total value of liens or mortgages, deeds of trust, and deferrals cannot exceed 100% of the actual value.

Application must be filed between January 1 and April 1. The taxpayer must reapply each year to continue deferring prior year taxes, as well as to request deferral on current year taxes.

• The value of the property, based on the most recent appraisal by the county assessor.
• List all mortgages that constitute liens on the property, and where all these are recorded in the county records.