This is just an untutored amateur's rough draft following the legislation guide of a bill that might work to qualify Gold Star Wives for the property tax exemption by legislation instead of a constitutional amendment. Otherwise, an amendment would take a super-majority of the legislature to recommend to the voters.
A BILL FOR AN ACT
CONCERNING THE DISABLED VETERAN SURVIVOR PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSES, AND IN CONNECTION THEREWITH ESTABLISH QUALIFICATION OF A SURVIVING SPOUSE OF A SERVICEMEMBER WHOSE DEATH WAS IN THE LINE OF DUTY WHILE IN THE ARMED FORCES OF THE UNITED STATES OR IN THE COLORADO NATIONAL GUARD ACTIVATED FOR STATE CONTINGENCIES, BY EXTENDING THE DEFINITION OF “OWNER-OCCUPIER PREVIOUSLY QUALIFIED FOR A PROPERTY TAX EXEMPTION”
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Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)
Colorado provides the Disabled Veteran Survivor Property Tax Exemption to a survivor of a totally disabled veteran “previously qualified for a property tax exemption,” per § 39-3-203(1.5)(a), Colorado Revised Statutes. The requirement that the veteran be in receipt of the exemption at the time of death necessarily denies the exemption to the survivor of an active-duty servicemember whose death was in the line of duty. Survivors of Colorado National Guard servicemembers whose death was in the line of duty while activated for state contingencies are also denied the exemption. This is contrary to the clear intent of the 2006 Referendum E in which voters approved the exemption to “one hundred percent permanently disabled due to a service-connected disability,” a line of duty death also being, in effect, a total and permanent disability.
This bill extends the definition of “owner-occupier who previously qualified for a property tax exemption” to include servicemembers whose death was in the line of duty while in the Armed Forces of the United States or in the Colorado National Guard while activated for state contingencies, thereby qualifying those surviving spouses for the same property tax exemption as the surviving spouse of a previously qualified disabled veteran.
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Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 39-3-203, amend (11) as follows:
The owner-occupier is the surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property under subparagraph (I) of this paragraph, ONLY FOR PURPOSES OF § 39-3-203(1.5)(a), COLORADO REVISED STATUTES, THE SURVIVING SPOUSE WHO HAS NOT REMARRIED OF A SERVICEMEMBER WHOSE DEATH WAS IN THE LINE OF DUTY WHILE IN THE ARMED FORCES OF THE UNITED STATES OR IN THE COLORADO NATIONAL GUARD WHEN ACTIVATED FOR STATE CONTINGENCY;” and
(b) The owner-occupier has completed and filed an exemption application in the manner required by section 39-3-205 and the circumstances that qualify the property for the exemption have not changed since the filing of the application. Under no circumstances shall an exemption be allowed for property taxes assessed during any property tax year prior to the year in which an owner-occupier first files an exemption application.
(1.5)(a) For property tax years commencing on or after January 1, 2007, fifty percent of the first two hundred thousand dollars of actual value of residential real property that as of the assessment date is owner-occupied and is used as the primary residence of an owner-occupier who is a qualifying disabled veteran shall be exempt from taxation if:
(I) The owner-occupier has completed and filed an exemption application in the manner required by section 39-3-205 ; and
(II) The circumstances that qualify the property for the exemption have not changed since the filing of the application.
(a.5) For property tax years commencing on or after January 1, 2015, fifty percent of the first two hundred thousand dollars of actual value of residential real property that as of the assessment date is owner-occupied and is used as the primary residence of an owner-occupier who is the surviving spouse of a qualifying disabled veteran who previously received an exemption under paragraph (a) of this subsection (1.5) OR SURVIVING SPOUSE WHO HAS NOT REMARRIED OF A SERVICEMEMBER WHOSE DEATH WAS IN THE LINE OF DUTY WHILE IN THE ARMED FORCES OF THE UNITED STATES OR IN THE COLORADO NATIONAL GUARD WHEN ACTIVATED FOR STATE CONTINGENCY, is exempt from taxation.
SECTION 2.. In Colorado Revised Statutes Title 8. Labor and Industry § 8-14.3-202. Definitions, amend (8) as follows:
“Veteran” means a person who actively served in the United States armed forces and WHO IS MISSING IN ACTION OR WHOSE DEATH WAS IN THE LINE OF DUTY or who was discharged or released under conditions other than dishonorable, in accordance with U.S.C. title 38, as amended. “Veteran” includes a person serving or who served in the National Guard or as a reservist
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SECTION 3. Act subject to petition - effective date. This act takes effect at 12:01 a.m. on the day following the expiration of the ninety-day period after final adjournment of the general assembly (August 5, 2022, if adjournment sine die is on May 6, 2022)
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INFO:
EVIDENCE TO SUBSTANTIATE APPLICATION:
1. MARRIAGE CERTIFICATE OR EVIDENCE OF CIVIL UNION
2. DEATH CERTIFICATE, OR VA OR DOD STATEMENT
3. EVIDENCE OF PROPERTY OWNERSHIP BY SERVICEMEMBER OR SPOUSE
4. COMPLETED APPLICATION
NOTE: survivors of active duty servicemembers separated for total disability or rated by VA as 100 per cent permanently and totally disabled and who then die are already eligible for the exemption.
