Taxpayer’s Bill of Rights (TABOR) refunds for tax year 2024 will be processed throughout 2025. These funds are exclusively for eligible Colorado residents and will be issued after they file their 2024 state tax return.
The disbursement schedule for these TABOR tax refunds isn’t governed by a single date, but is directly linked to the time each taxpayer files their tax return. Don’t know anything about this tax benefit? Well, you’ve come to the right place: we’ll tell you everything.
Everything about the 2025 Colorado TABOR refunds
Those who file early, before April 15, 2025, are the first group to receive the funds. Those who opt for electronic filing and direct deposit could have seen their payments starting in the second half of April.
Those who submit paper returns or request a physical check will experience a longer process, with an estimated processing time of six to eight weeks, which would have received payments between May and June.
The Coloradans who obtain an extension to file, with the deadline of October 15, 2025, will receive their TABOR refund within approximately 60 days of filing. This means that disbursements for this group will occur later in the year, with estimates pointing to November or December. There is a separate procedure for those who are not required to file taxes but are requesting a PTC refund for Property Tax, Rent, or Heat.
How to find out where your TABOR refund is?
PTC refund applicants must have filed Form DR 0104PTC by June 30, 2025. These applications also take six to eight weeks to process, so payments are projected to occur between August and October of that year.
To check the status of any refund, the Colorado Department of Revenue offers comprehensive information on its website, as well as a telephone helpline.
TABOR Refunds: Amounts allocated
TABOR refund amounts for 2025 are determined by a six-tier system based on a taxpayer’s adjusted gross income (AGI) and filing status. The structure provides that higher-income taxpayers receive larger refunds, reflecting their proportionally higher tax contributions to the state.
- For single filers:
- AGI up to $53,000: $177
- AGI $53,001 to $105,000: $240
- AGI $105,001 to $166,000: $277
- AGI $166,001 to $233,000: $323
- AGI $233,001 to $311,000: $388
- AGI $311,001 or more: $565
- For married couples filing jointly:
- AGI up to $53,000: $354
- AGI $53,001 to $105,000: $480
- AGI $105,001 to $166,000: $554
- AGI $166,001 to $233,000: $646
- AGI $233,001 to $311,000: $776
- AGI $311,001 or more: $1,130
Who can access these tax refunds?
Obtaining a TABOR refund is subject to meeting several eligibility requirements. The first is residency; the taxpayer must have lived in Colorado for the entire 2024 tax year. Additionally, the taxpayer must be at least 18 years of age by January 1, 2025.
Filing the Colorado state tax return (Form DR 0104) within the established deadlines is a critical requirement. Those not required to file a tax return must instead file the PTC refund application (Form DR 0104PTC) by June 30, 2025. You cannot be claimed as a dependent on another person’s return.
All applicants must have a valid Social Security number or Individual Taxpayer Identification Number (ITIN). Residents with low or nontaxable income, such as certain seniors, can use the simplified form DR 0104EZ to claim the refund. Some groups may qualify for additional refunds through the PTC program.