Board of Equalization adopts independent referees' recommendations on senior exemption appeals: 8 approved, 6 denied

Sitting as the Board of Equalization on Aug. 26, Jefferson County commissioners adopted independent referees’ recommendations in 14 appeals of senior‑citizen property tax exemption denials. County staff said referees approved eight appeals and denied six, and the BOE voted to adopt the referees’ written findings.

County attorney staff and a county reviewer identified the statutory framework that requires the BOE to correct assessment errors and to conclude senior and disabled‑veteran exemption appeals promptly. The staff presentation noted that Colorado law provides property‑tax exemptions for qualifying seniors and qualifying disabled veterans; when an exemption is denied by the assessor, the owner may appeal to the BOE. By statute the appeal window opens Aug. 1 and must be concluded by Sept. 1, so the BOE appointed independent referees to hold hearings and issue written recommendations.

For tax year 2025, the BOE received 14 senior‑exemption appeals and no disabled‑veteran appeals. Staff said independent referees recommended approval in eight appeals and denial in six. The transcript lists the reasons for the six denials: four petitioners had not occupied the property as their primary residence for the required 10‑year period; one petitioner acquired ownership after the Jan. 1 assessment date; and one application was incomplete.

County staff recommended that the BOE approve and adopt the referees’ written findings; the board moved and the motion passed with aye votes recorded for the convened directors (transcript lists recorded aye votes). Staff emphasized that referees were appointed to ensure the appeals were heard and processed within the statutory deadline.

Why it matters: Property‑tax exemptions for seniors and disabled veterans have direct financial impact for household budgets and are governed by specific statutory eligibility criteria. The BOE’s use of independent referees is a statutory mechanism to meet tight deadlines and to produce written findings for the board’s final determinations.

Details: The transcript says 14 appeals were filed for senior exemptions for tax year 2025; referees approved eight and denied six. The six denials were attributed to failure to meet occupancy or ownership‑date requirements or to incomplete applications. The board recorded its adoption of referee recommendations during the hearing and then adjourned to resume regular business.