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Colo. Rev. Stat. § 39-3.7-101 Definitions
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As used in this article, unless the context otherwise requires: (1) "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure. (1.5) "Person with a disability" means any person with a physica…
Colo. Rev. Stat. § 39-3.7-102 Property tax work-off program - creation - terms
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(1) Any taxing entity that levies and collects real property taxes may establish a property tax work-off program in accordance with this article 3.7 that allows any taxpayer who is sixty years of age or older, is a first responder with a permanent occupational disability as defin…