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TABOR Frequently Asked Questions

FAQs

Property tax exemptions are administered by your local government. Contact your local County Assessor’s Office for more information about senior and disabled veteran property tax exemptions. The Colorado Department of Local Affairs maintains a list with contact information for each County Assessor's Office in Colorado.

The Taxpayer's Bill of Rights (TABOR) requires excess state revenue to be refunded. Under current law, a portion of the state TABOR refund goes toward reimbursing counties for various property tax provisions. This portion of a state TABOR refund is not administered by the Colorado Department of Revenue. Rather, the Colorado Department of the Treasury issues the reimbursement check to each county, once the county provides the Department of Treasury with financial reports and a request for reimbursement.

The Colorado Department of Revenue (CDOR) administers the other parts of a TABOR refund through state income tax returns. For more information about how CDOR distributes the other parts of a state TABOR refund, visit the TABOR web page.

The Colorado Cash Back rebates are an early refund of the fiscal year 2021-22 TABOR surplus. On May 23, 2022, Gov. Jared Polis signed a new law (Senate Bill 22-233) to give Coloradans a tax rebate of $750 for individual filers and $1,500 for joint filers. Under this new law, the Department began sending refunds to Coloradans in August 2022 instead of the spring of 2023. 

Full-year residents who are at least 18 at the beginning of the tax year must file their Colorado Individual Income Tax Return by April 15th if they are not reporting a Colorado income tax liability, claiming a refund of wage withholding, or otherwise required to file a Colorado return because they have no federal filing requirement. You must file by April 15th if you are not reporting an income tax liability, claiming a refund of wage withholding, or otherwise required to file a Colorado return because you have no federal filing requirement.

Full-year residents who are at least 18 at the beginning of the tax year must file their Colorado Individual Income Tax Return by April 15th if they are not reporting a Colorado income tax liability or claiming a refund of wage withholding. You must file by April 15th because you are not claiming a refund of wage withholding.

Please watch this video walkthrough and note that the process can vary depending on the platform used to file income tax returns.