Property Tax/Rent/Heat Credit (PTC) Rebate
Property Tax/Rent/Heat Credit (PTC) Rebate
PTC Rebate Applications Are Now Available in Spanish!
The Property Tax, Rent, Heat (PTC) Rebate application form and instructions are now available in Spanish.
Individuals who do not have a Social Security Number or Individual Taxpayer Identification Number (ITIN) may still be eligible for the PTC rebate but will also need to submit the Application for Alternate Identification Number (DR 0019). For more information, visit the Alternate Identification Number web page.
¡Las solicitudes de reembolso de PTC ya están disponibles en español!
El formulario de solicitud de reembolso de impuestos sobre la propiedad, alquiler y calefacción (PTC) y las instrucciones ahora están disponibles en español. (Use el traductor automático al píe de la página para ver información en español.)
Las personas que no tienen un Número de Seguro Social o un Número de Identificación Personal del Contribuyente (ITIN) aún pueden ser elegibles para el reembolso de PTC. Estas personas pueden usar la solicitud de número de identificación alternativo (DR 0019) para solicitar una identificación alternativa. Para obtener instrucciones sobre el formulario y obtener más información, visite la página web número de identificación alternativo.
About the PTC Rebate
PTC Rebate
The Property Tax, Rent, and Heat (PTC) Rebate is available for Colorado residents with low income who are older or have disabilities in order to help with their property tax, rent, and/or heat expenses this winter and beyond. The rebate amount can be up to $1,154 a year and if you apply by October 15, 2025, you could receive up to a $354 TABOR refund ($177 for single filers).
Annually, this program could provide more than $7 million in relief to Coloradans ensuring seniors and Coloradans with disabilities can heat and remain in their homes.
You may qualify for the PTC Rebate if you are a full-year Colorado resident who is 65 years of age or older, a surviving spouse 58 years of age or older, or disabled, regardless of age. The rebate amount is based on the applicant's income and expenses.
Any Colorado resident who meets the requirements listed below for the rebate should submit the rebate application DR 0104PTC. Once you complete the application you can bring the application to a Colorado Department of Revenue Taxpayer Service Center or send it in by mail to:
Colorado Department of Revenue
Denver, CO 80261-0005.
Eligibility Requirements
You may be able to claim the 2024 PTC rebate if:
- You lived in Colorado from January 1 - December 31, 2024.
- Your total income from all sources was less than $18,704 for single filers and $25,261 for married filing jointly.
- As of December 31, 2024, you meet one of the criteria below:
- Age 65 or older
- A surviving spouse, age 58 or older. If you were divorced before your spouse died, you are not considered a surviving spouse
- A disabled person 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 - December 31, 2023 from a bona fide public or private plan or source, based solely on your disability.
- You paid property tax, rent or heating bills during this PTC period.
- You were not claimed as a dependent on someone else’s federal income tax return.
Income limits and other criteria may also be found in the PTC rebate application booklet for the application year.
Additional Forms
- Driver License/ID Change of Address (DR 2285)
- The address on a PTC application must match the address on file for each applicant's driver license or Colorado ID. If the addresses don't match, the rebate will be delayed. This form is to be used to inform the Motor Vehicle Division of a change of address if you cannot make the change online.
- Optional:
- Application for Alternate Identification Number (DR 0019)
- Only for Colorado residents who do not currently have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and who are applying for a PTC Rebate.
- DR 0019 in English
- DR 0019 in Spanish
- Colorado Tax Information Authorization or Power of Attorney (DR 0145)
- Only submit this form if you have Power of Attorney on behalf of the PTC Rebate Applicant. For more information, see the Third Party Access web page.
- Address or Name Change Form (DR 1102)
- Note: Only complete and submit the first page of form DR 1102. In the box labeled "Apply address change to account(s)", select the box for "Other" and enter "PTC Rebate". Be sure to complete the "Previous Address and Current Name" section in addition to the new name and address information.
PTC Income Requirements
Filing status | Income limit for 2024 |
|---|---|
Single | $18,704 |
Married (Filing Jointly) | $25,261 |
2024 Application Rebate Dates
The Colorado PTC Rebate is paid on a set schedule based on when your application is processed. This schedule cannot be changed, except that if a processing or payment date falls on a weekend or holiday, it will be moved to the next business day. Please review the schedule in the chart below.
For the fastest delivery of your rebate, file your application in January or early February and sign up for Direct Deposit. The Department requests that you do not call about your rebate prior to the applicable payment date because service representatives will not be able to update you on the status of your application until that time. If your application is not approved, the Department will mail you a letter. You can check the status of your rebate online by following the instructions below.
| 2024 Application Received, Approved, and Processed Before | Direct Deposit Payment Dates | Paper Check Payment Dates | Amount of Each Installment Payment | Number of Equal Installments |
|---|---|---|---|---|
| March 10, 2025 | April 5, 2025 | April 15, 2025 | 1/4 of total rebate | 4 |
| June 10, 2025 | July 5, 2025 | July 15, 2025 | 1/3 of total rebate | 3 |
| September 10, 2025 | October 5, 2025 | October 15, 2025 | 1/2 of total rebate | 2 |
| December 10, 2025 | January 5, 2026 | January 15, 2026 | Full rebate | 1 |
| December 31, 2026 | 10 Weeks after receipt | 12 weeks after receipt | Full rebate | 1 |
| 2023 Application Received, Approved, and Processed Before | Direct Deposit Payment Dates | Paper Check Payment Dates | Amount of Each Installment Payment | Number of Equal Installments |
|---|---|---|---|---|
| December 31, 2025 | 10 Weeks after receipt | 12 weeks after receipt | Full rebate | 1 |
Frequently Asked Questions
File Online
Anyone who has applied for the rebate for the last two years will be able to file the application electronically through our free and secure Revenue Online service. Click on "File a PTC Rebate Application." Supporting documentation must be submitted as electronic attachments when the application is filed in Revenue Online.
File Using Paper Forms
PTC Rebate Application
- 2024 Colorado Property Tax/Rent/Heat Rebate Application
- Instruction Booklet + Application:
- Application Form Only:
- Make sure you submit both pages or your rebate will be delated or denied.
- Note: Applicants may file a claim until December 31, 2026 for the 2024 year.
- 2024 Colorado Property Tax/Rent/Heat Rebate Application
- Instruction Booklet + Application:
- Application Form Only:
- Make sure you submit both pages or your rebate will be delated or denied.
- Note: Applicants may file a claim until December 31, 2026 for the 2024 year.
You can either visit a Taxpayer Service Center to submit your application in person or mail it to this address (no street address is necessary):
Colorado Department of Revenue
Denver, CO 80261-0005
Individuals who do not have a Social Security Number or ITIN may still be eligible for the PTC rebate. These individuals can access an application at the Alternative ID PTC Rebate Application webpage. Do not complete the alternate application if you have a Social Security Number or ITIN. If you have a Social Security Number or ITIN you must use one of those ID numbers to apply using the application in the instruction book.
You must report this income:
- Aid to Families with Dependent Children (AFDC)
- Temporary Assistance for Needy Families (TANF)
- Alimony
- All Taxable Income
- Capital Gain
- Commissions
- Disability Insurance Settlements
- Disability Payments
- Farm income or loss (exclude expenses, but not depreciation)
- Inheritance
- Life insurance distributions (exclude funeral expenses)
- Lottery and Gambling winnings
- Rental Income or Loss (exclude expenses, but not depreciation)
- Royalties
- Stock Dividends or Rights (Only if reported on federal income tax return)
- Veterans Benefits
- Workers Compensation Distributions
Do not report this income:
- Capital Losses or return of capital
- Child Support Received
- Colorado PTC Rebates Received from a prior year
- Gifts
- Heat and fuel assistance such as Low-Income Energy Assistance Program (LEAP)
- Home care allowances or Adult Foster Care Assistance
- Income Tax Refunds
- Veteran Service-connected Disability (permanent)
- Welfare Payments Received for Dependent Children (AFDC, etc.)
- Go to the Visit a Taxpayer Service Center web page to make an appointment for free in-person assistance with the PTC application from a Department of Revenue representative.
- Go to the Denver Asset Building Coalition web page for information about free assistance with the PTC application and Colorado income tax forms.
Note: If you need help filing your individual income tax return, additional community organizations are available to help with filing your tax return. Visit the Community Tax Help web page for more information.
- Go to Revenue Online.
- In the "Refund Resources" box, click on "Where's My Property Tax, Rent, and Heat Rebate (PTC)" .
- On the next screen, enter your Social Security Number.
- On the same page, also enter your PTC Rebate amount or your Letter ID number.
- The refund amount you enter should be the amount of the total annual rebate that you are expecting, and this amount should be scheduled for payment installment(s).
- Your Letter ID number can be found on a letter from the Department, if you received one. It begins with the letter L followed by a 10-digit number. Enter the full number, including the "L."
Note: The system will not show your full rebate amount. It will only show the status of your most current rebate installment.
Enter your direct deposit information on the application form. You must have a checking or savings account with an account number and routing number.
- 2024: Applications for the Colorado PTC rebate for 2023 are due by December 31, 2026.
- 2023: Applications for the Colorado PTC Rebate for 2022 are due by December 31, 2025.
- 2022 and prior: The application deadline has passed. You can no longer apply for these years.
Note: Use the correct version of the form for the year you are requesting a rebate payment since the rules and income limits change each year.