Acting as the Board of Equalization on Aug. 26, 2025, Jefferson County commissioners approved independent referees’ recommendations resolving 14 appeals concerning senior-citizen property-tax exemptions for tax year 2025.

County attorney’s office staff explained the process: Colorado law requires the board to process exemption appeals quickly during the August 1–September 1 window, so independent referees conducted hearings and produced written findings for the board’s consideration. Amber (staff presenter) told the board that referees approved eight petitions and denied six.

The six denials were summarized by staff: in four cases petitioners had not occupied the property as their primary residence for the required 10-year period, in one case the petitioner did not own the property as of the Jan. 1 assessment date, and in one case the application was incomplete. Staff recommended that the board adopt the referees’ written recommendations, and commissioners voted to approve the action; the record shows the motion passed with all commissioners recorded as voting in the affirmative.

The action resolves the 14 appeals administratively by adopting the independent referees’ findings and recommendations; the board did not alter the referees’ recommended outcomes at the public meeting. Staff provided a reference to the materials in the meeting packet for commissioners and noted the written findings are included in the commissioners’ materials.