KJD22,
Your mother is eligible for the Senior Housing Credit. Indeed, even homeless senior citizens qualify. The correct answer is No.
The phrasing of that question parrots what the Colorado 104 income tax booklet says and has confused others, too. The credit is available to any senior citizen who doesn't have a property tax exemption available only to those who have owned and lived in their quarters for 10 years or more or have a disabled veterans property tax exemption.
If you are 65 or older and want to check on the credit for yourself and own your own place, look at your property tax bill for a deduction labeled Exemption or Homestead.
