While MIA would be an unlikely event, the language is to avoid situations like the Vietnam War where servicemembers were sometimes missing for years and their families left in limbo, denied essential benefits.
Here's the updated text:
Colorado recognizes sacrifices of our totally disabled veterans, awarding a partial property tax exemption to 100 percent totally and permanently disabled veterans. The U.S. Department of Veterans Affairs has two types of 100% disabled veterans – (1) vets with a 100% disability (2) vets with a total disability rated “Total Disability for Individual Unemployability” (TDIU.) VA benefits for the two types are identical, but Colorado’s TDIU veterans are unfairly denied the exemption
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