I was told that the Tabor Refund rolls over, is that true? If so, how do I receive it?

Eligible 2024 full-year residents may claim the state sales tax refund if they file a 2024 Colorado Individual Income Tax Return or a 2024 Property Tax/Rent/Heat (PTC) Rebate Application by October 15, 2025.

Open your CO state return and continue until you see a screen with the title, Qualifying for the Colorado Sales Tax Refund.  Answer the next two questions and the amount will be included on your return.

The TABOR refund will be factored into your annual tax burden, meaning if you're getting a Colorado tax refund, you'll get even more. If you owe tax to the state, then you'll owe less. The amount of Tabor refund is reported on your DR 0104, Colorado Individual Income Tax Return Line 35

Also, Tabor refunds are distributed to taxpayers based on their adjusted gross income:

• Incomes up to $53,000: $177 for single filers / $354 for joint filers
• $53,001 to $105,000: $240/$480
• $105,001 to $166,000: $277/$554
• $166,001 to $233,000: $323/$646
• $233,001 to $302,000: $350/$700
• $302,001 and up: $565/$1,130

co.gov