Rebate available for low-income seniors and disabled

This is a rebate for low-income seniors and disabled individuals of their rent or property taxes paid, and heating expenses paid. Qualified applicants can receive up to $792 — $600 for rent or property tax paid, and a maximum rebate of $192 for heating expenses. Many Coloradans may be eligible for this PTC rebate, which is available every year. It has been available to Colorado residents since 1979. The actual rebate total is based on the applicant’s income and expenses. Any Colorado resident who meets the requirements for the rebate should submit the 2012 rebate application, Form 104 PTC, beginning January 1. The application is available on the Department of Revenue’s Taxation Web site at  Click the “PTC” button at the top of the page.

What are the eligibility requirements?

  • Resided in Colorado the entire year.
  • Are lawfully present in the United States. Complete the DR 4679 PTC lawful presence affidavit.
  • Single person with total income of less than $12,313.
  • Married couple with total combined income of less than $16,205.
  • You (either husband or wife) are 65 or older by Dec. 31, or are a surviving spouse at least 58 years old by Dec. 31,


  • You were disabled for the entire year, regardless of age.
  • You are not claimed as a dependent on any other person’s federal income tax return.

If you meet the eligibility requirements, you may apply for the rebate with the 104 PTC form and the lawful presence affidavit, which are contained in the 104 PTC booklet.

2 thoughts on “Rebate available for low-income seniors and disabled

  1. This is encouraging, but the state really needs to mount a more aggressive marketing program.
    Do you know what proportion of eligible persons actually apply currently?

    • Hello Herb –

      Thank you for your comments and support regarding our PTC program. On average, almost 26,000 applications are received each year for PTC rebates. The department has been promoting PTC for a number of years. In that time we’ve reached out to special organizations that frequently work with people who would be eligible, we’ve attended the Project Homeless Event held in Denver, and we personally fill out the forms at the downtown Denver office every year. We thought this year to include CPAs who may work with eligible applicants. We are currently analyzing the project even further to determine what can be done to increase the number of applications submitted by eligible persons. We are hopeful more organizations that serve these populations will help get the word out for us.

      Thank you,

      -Weblog Staff
      Colorado Taxes

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