TABOR refund 2025: Who’s eligible and how to claim up to $1,130 from a $2 billion surplus

Colorado taxpayers are getting major relief this year as the state issued its Taxpayer Bill of Rights (TABOR) with refunds ranging from $177 to $1,130, Footballete reports. The payments come from a $2 billion surplus collected in fiscal 2024; this is the money the state must return to residents when income exceeds limits set by TABOR.

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Who can benefit from TABOR repayment in 2025?

To qualify for the 2025 TABOR refund, you must meet all of the following:

Full Year Colorado Resident (2024): You must have lived in Colorado for the entire calendar year; No long-term absences that would change your residence status.

Ages 18 and Over on January 1, 2024
Filed a 2024 Colorado Income Tax Return
File Form DR 0104 by April 15, 2025.
There is no minimum income requirement.

If you have not filed a tax return:

You may still qualify through the Property Tax/Rent/Heat Credit Relief (PTCRE), which is designed for low-income seniors (65+) and people with disabilities.

• PTCRE applicants are given a flat $1,130 regardless of income.

Who is not eligible?:

• Part-year residents
• prison inmates
• People who owe unpaid taxes

How much of the TABOR refund will you receive?

Refund amounts depend on adjusted gross income (AGI) and filing status. Futbolete summarizes that this amount increases to $177 for single applicants earning up to $53,000, $240 for those earning up to $105,000, and $277 for those earning up to $166,000. Refunds increase to $323 for AGI up to $233,000, $350 up to $302,000, and reach a maximum of $565 for higher incomes.

Joint filers get twice that amount: Refunds range from $354 for those earning up to $53,000 to $1,130 for those making over $302,001.

Additionally, all PTCRE recipients will automatically receive $1,130 regardless of their income.

How to request a TABOR refund

If you filed taxes for 2024:

• You don’t need to do anything else.
• Refunds are issued 4-6 weeks after your return is processed.
• Direct deposit is deposited into the bank account on your tax return; otherwise the check will be mailed.

If you have not filed a tax return:

• Depending on the point of sale, you must submit Form DR 0104PTCRE.
  • Apply online or by mail
  • Include proof of residence (utility bills, rent, etc.)

How can you check your TABOR refund status?

Visit Revenue Online and verify using your SSN. Refund distribution began in October 2025 and continues through November.