This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors. These include: property tax exemptions; property tax credits, and income tax credits that reimburse housing costs; "circuit breaker" programs that provide targeted housing cost relief to low-income seniors; property tax freezes; and property tax deferrals.

This guidance document replaces the Department's previously-issued guidance regarding the impact of recent federal legislation on Colorado income tax. The prior guidance explained that, as a consequence of Rule 39-22-103(5.3), certain retroactive provisions of the Coronavirus Aid, Relief and Economic Security Act (CARES Act) and the Consolidated Appropriations Act, 2021 (CAA), did not affect a taxpayer's Colorado income tax liability. A recent court...

Over the past months, the Colorado Resiliency Office has been working with communities to share adaptations and capture lessons learned during COVID-19. Communities have been impressive in their efforts to be nimble and responsive to continuous change. These lessons have the potential to transcend the pandemic and fortify communities to future disruptions.

The Business Enterprise Program (BEP) is guided by its mission statement. That mission is to provide individuals who are blind with remunerative employment, ever enlarging business opportunities, and ongoing empowerment with a greater effort toward self-sufficiency, and a commitment to mutual cooperation, excellence and a positive public image.