PowerPoint Briefing: added:: Colorado Gold Star Spouses Property Tax Exemption

 Here's a PowerPoint briefing on Colorado's Gold Star Spouses and our effort to qualify them for the state Disabled Veterans Survivor Property Tax Exemption. During the last session of the legislature, the House unanimously approved this but it died in the State Affairs Committee immediately on reaching the Senate.

COLORADO LEGISLATURE & GOVERNMENT: "TDIU VETS ARE ON THEIR OWN"

 Colorado voters approved Referendum E in 2006, not knowing that the legislature had already defined "qualified veteran" so as to exclude vets with the VA "total disability for individual unemployability," (TDIU.) 

Colorado's legislators and government officials chose to interpret the requirement for the "VA 100% rating" so as to exclude totally and permanently disabled veterans who are compensated at the 100% level...because they are in fact totally and permanently disabled. The only difference being, 

TDIU veterans have a totally disabling injury, worse than standard VA tables are meant to recognize, that is in fact totally and permanently disabling. These are the same totally and permanently disabled veterans – one honored by Colorado with a small property tax exemption and the other totally ignored. Are they less somehow than worthy in the eyes of our mostly non-veteran legislators?

Actually, to be completely correct, TDIU vets haven't been truly ignored. That's because the only attention given TDIU veterans by
Colorado's legislature and government has been opposition to extending to these vets, totally and permanently disabled in the line of duty, the small property tax exemption.

That's the extent of their efforts. Less than zero, because it was years of "absolutely not" instead of "let's find a way." That has meant years of being denied the specific constitutional benefit voters were told we approved as Article X Section 3.5 for all of Colorado's veterans with honorable service who became permanently and totally disabled in the line of duty. 

Have we abandoned thousands of Colorado's TDIU veterans?

"They just did it." Used statute to modify Article X Section 3.5 & added survivors

GOLD STAR WIVES:

HB14-1373 added surviving spouses of seniors and disabled veterans to the property tax exemption in Article X Section 3.5. 

That means the legislature modified a provision in the Colorado constitution without bothering with an amendment!

Oops.

That is "extra-constitutional." But it was done. Can we do the same "extra-constitutional" approach to add Gold Star Wives (spouses) to the survivors?

TDIU vs 100% Disabled Veterans & CO Property Tax Exemption. Perhaps we ALREADY approved TDIU?

A justification for inclusion of TDIU veterans can be based on what the legislature passed in 2006 with SCR06-001 to present to the voters for approval as Referendum E. That asked whether disabled veterans should be added to the original senior exemption. 

I believe voters approved Article X Section 3.5 with the plain meaning of the text's words to include TDRU. Here is the actual text of the amendment from the Blue Book:

"​AN AMENDMENT TO SECTION 3.5 OF ARTICLE X OF THE CONSTITUTION OF THE STATE OF COLORADO, CONCERNING THE EXTENSION OF THE EXISTING PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS TO ANY UNITED STATES MILITARY VETERAN WHO IS ONE HUNDRED PERCENT PERMANENTLY DISABLED DUE TO A SERVICE-CONNECTED DISABILITY.​"​

According to DOLA, when the enabling legislation was crafted (HB07-1251, Section 39-3-203[1.5], C.R.S) "some legislators" then set up their definitions to fine-tune what voters thought we wanted.

Here's the legislators' "modification" of what the people voted for:

 "...A SERVICE-CONNECTED DISABILITY THAT HAS BEEN RATED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AS ONE HUNDRED PERCENT PERMANENT AND TOTAL DISABILITY PURSUANT TO A LAW OR REGULATION ADMINISTERED BY THE DEPARTMENT."

Background: It might help that we have HB16-1125 to​ align Colorado veteran-related terminology with the VA's. In 1925, the​ VA​ Schedule for Rating Disabilities provided the first definition of total disability. Total disability was defined as "an impairment of mind or body that is sufficient to render it impossible for the average person to follow a substantially gainful occupation". 

That's what we have today, only VA has evolved two systems of rating tables for various injuries, percentages of which reflect an impairment in the ability to work. A certain injury, or group of injuries, reflects a work impairment in percentages up to 100%, or what is typically a total inability to work. A 100% disabled vet might possibly still work and is encouraged to do so for financial and mental health.

TDIU is absolutely no different in concept – it is also a percentage based on tables for average injuries and how they cost the vet ability to work. However, TDIU is "rounded-up" to the 100% compensation step to addresses situations where an injury or group of injuries is uniquely worse than typical​, ​constituting the ​actual​ total inability to work. 

A TDIU vet who is someday able to return to work forfeits VA compensation, but the 100% vet is encouraged to work if possible and keeps the compensation. TDIU qualification is with full mental or physical disability, just as with Social Security Disability. Often the TDIU is evaluated first by state rehab agencies or a Certified Rehabilitation Counselor in addition to VA exams. 

VA's Inspector General describes TDIU as VA's solution for VA own "inadequate rating tables." Denying a totally and permanently disabled who VA determines has injuries worse than VA's "inadequate" rating is certainly not something ​voters expected to do in approving Referendum E. However, for some illogical reason, Colorado has ended up with that interpretation penalize our TDIU​ vets.

One would have to read the text and make an effort to exclude TDIU​ – and we've done that in our state.

Certainly, if an interpretation is to be made reading the referendum and its explanation, the general sense of inclusion for TDIU is far stronger than its exclusion. Because there was no further qualification or explanation​ in the amendment's text or explanation, no fine-tuning​ as to military veteran​s​totally and permanently disabled due to a service-connected disability – it includes both categories. 

​So, are we left wondering only about the difference between ​“100%” ​and​ “Total?” Did the electorate read the text to include or to exclude either, especially after reading the Blue Book analysis?​ ​Ask a lawyer​ or an English teacher (in one of my former lives, I was an English teacher with a California Community Colleges Lifetime Credential.)​ 

Colorado ​has​ put​ much​ too-fine and illogical a distinction between "100%​"​ and ​"​total" TDIU veterans with permanent awards. Colorado even has our statute, section 2-4-101, C.R.S., that supports the Plain Meaning Rule: "Words and phrases shall be read in context and construed according to the rules of grammar and common usage." I imagine that is especially so with foundational documents such as the constitution.

A. The plain meaning of total includes 100%, complete, containing the whole, an entirety, absolute, perfect, unconditional, and pure. 

B. The plain meaning of one-hundred-percent includes total, complete, full, all, perfect, whole, all inclusive, absolute, an entirety.

Either way, Colorado has one of our citizens to care for, an honorable veteran who volunteered for service and came home totally and permanently disabled ​as well as actually unable to ever work ​due to terrible line of duty injuries, classified by VA as TDIU.

But Colorado refuses even this small tax benefit. Our legislature said our totally and permanently disabled TDIU vet isn't totally and permanently disabled enough, per its preference for one VA total disability category over another, even when VA means them to be the same in protection of the same totally and permanently veterans? Even though Colorado overwhelmingly approved the benefit when we voted for "ANY UNITED STATES MILITARY VETERAN WHO IS ONE HUNDRED PERCENT PERMANENTLY DISABLED DUE TO A SERVICE-CONNECTED DISABILITY.​"​

Here's another thought. There should be no need for a constitutional amendment to address TDIU. Two arguments for that are:

A. We already approved all totally disabled veterans in Referendum E, or

B. Because the legislature defined "qualifying disabled veteran" it can easily do so again to clarify inclusion of TDIU rather than exclusion

Here is how one law firm explains the issue: 

What are the differences between 100% and permanent total disability ratings?

The main difference is why you obtain the rating. If you receive a 100% rating, it is because your disabilities totaled this amount on the Combined Ratings table. If you receive a permanent total disability rating, it is because you received a 100% rating and your conditions are not expected to improve. Veterans can receive a 100% rating or TDIU without the permanent and total disability VA benefits rating attached to it.

“Total” means that all your disabilities equal a 100 percent veterans benefits rating. “Permanent” means the VA expects the veteran’s disability to continue throughout their life without significant improvement. 

 Are Individual Unemployability benefits considered permanent total disability ratings?

First, you should understand that Individual Unemployability benefits, 100% ratings, and permanent total disability ratings are different things. First, Individual Unemployability does not require you to obtain a 100% rating, but they pay the same. Like a 100% disability rating, Individual Unemployability is not necessarily permanent. If you return to work you lose your TDIU. However, veterans can receive a 100 percent rating while working full-time. TDIU is restrictive and an actual determination of the inability to work.

Veterans can receive permanent TDIU ratings while they receive Individual Unemployability benefits if VA determines the line-of-duty conditions preventing you from working are not expected to improve."

​Note: Both groups can ha​​ve temporary categories, but we're only concerned about ​​VA permanent ratings.
​

For reference, here's Referendum E's text from the 2006 B​lue Book:

"​AN AMENDMENT TO SECTION 3.5 OF ARTICLE X OF THE CONSTITUTION OF THE STATE OF COLORADO, CONCERNING THE EXTENSION OF THE EXISTING PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS TO ANY UNITED STATES MILITARY VETERAN WHO IS ONE HUNDRED PERCENT PERMANENTLY DISABLED DUE TO A SERVICE-CONNECTED DISABILITY.​"​

The Colorado Property Tax Reduction for Disabled Veterans Referendum, also known as Referendum E, was on the November 7, 2006 ballot in Colorado as a legislatively referred constitutional amendment, where it was approved. The measure extended a property tax exemption for qualified senior citizens to all U.S. military veterans living in Colorado who are 100% disabled due to a service-related disability​.​

Who qualifies for the tax deduction? Homeowners who have served on active duty in the U.S. Armed Forces and are rated 100-percent permanently disabled by the federal government due to a service-connected disability qualify for the tax reduction in Referendum E. Colorado National Guard members injured while serving in the U.S. Armed Forces also qualify. Veterans are rated 100-percent permanently disabled when a mental or physical injury makes it impossible for the average person to hold a job and the disability is lifelong. Nationally, less than one percent of veterans have a 100-percent permanent disability rating. About 2,200 veterans are expected to qualify for the property tax reduction in Colorado.

Total Disability for Individual Unemployability (TDIU) Property Tax Exemption Briefer and TDIU slide show (QR Codes)

1. SCAN or CLICK to download TDIU Briefing File

2. SCAN or CLICK for TDIU Briefing Slides

 

Text of American Legion resolution supporting Gold Star Wives property tax exemption

WHEREAS, Since the Revolutionary War, more than one million American soldiers have died in battle and military conflicts; their families, who have endured these losses and the accompanying grief, are known as Gold Star Families and their spouses as Gold Star Wives; and Gold Star Families are a living legacy of each fallen soldier to help us all remember and honor these heroes by name and deed, and  

WHEREAS, on April 5, 2021 the Seventy-third General Assembly of the State of Colorado issued Senate Joint Resolution 21-010, resolving on behalf of the citizens “That we, the members of the Colorado General Assembly, honor the pride and the pain of the parents and partners and children and siblings of our fallen heroes who lost his or her life serving our country and protecting our freedom; and recognize the families of these proud patriots with an expression of profound gratitude and respect” and 

 

WHEREAS, in 2006 the citizens of Colorado overwhelmingly approved by amendment to the State Constitution Article X Section 3.5 the Disabled Veteran Property Tax Exemption for totally disabled service-connected military veterans; and in 2014 the Colorado Legislature expanded the Senior and Veteran Property Tax Exemption to include surviving spouses by HB14-1373, and 

 

WHEREAS, the sacrifices of Gold Star Families are to be honored with respect as well as material support and 

 

WHEREAS, surviving spouses of servicemembers who die on active duty are only by the technicality of their servicememember’s death not being in receipt of the exemption thereby denied the exemption, and 

 

WHEREAS, this distinction between survivors of totally disabled veterans already in receipt of the Disabled Property Tax Exemption and survivors of active duty servicemembers (“Gold Star Wives”) denied the exemption solely due to the death of their spouse while in service is an offense to the honor of the State, contrary to the spirit expressed by the Seventy-third General Assembly of the State of Colorado Senate Joint Resolution 21-010, and contrary to the intentions of Colorado citizens’ approval of Article X Section 3.5 as presented in the 2006 Referendum E, and  

 

WHEREAS, the American Legion Department of Colorado and the Gold Star Wives are both member organizations of the United Veterans Coalition of Colorado, and  

 

WHEREAS, either a legislative or constitutional amendment process being necessary, it may suffice that a redefinition of “disabled veteran” to include a death on active duty, or other such procedure as the General Assembly shall direct; and that surviving spouses of Colorado Air and Army National Guard members who die while activated by the Governor for State service should also receive such respect and benefits, it is therefore  

 

RESOLVED, by the American Legion Department of Colorado that inclusion of unremarried Gold Star Wives and unremarried surviving spouses of Colorado National Guard members who die while activated by the Governor for State service, be included in the Disabled Veteran Survivor Property Tax Exemption because it is both necessary and proper, that the United Veterans Coalition be informed for this to be part of its state legislative objectives until acted upon with a goal of implementation before 2023. 

Colorado Legislature Wraps Up, Gets Set for 2022

All hope for Gold Star Wives' property tax exemption rose suddenly during the last few days of the 2021 legislative session...and were shot down even faster! The House passed HB21-1002 unanimously but the Senate Veterans and Military Affairs Committee destroyed hopes for this legislation with just a few minutes conversation among the Democrats. Party line vote: Dems=NO, GOP-YES, but the measure failed with Dems in the majority.

Oh, dear. I'm afraid we're back to the old drawing board.

 

COLORADO SENATE SNUBBED FAMILIES – KILLED GOLD STAR WIVES' PROPERTY TAX EXEMPTION

June 7 2021: Colorado Senate killed Gold Star Wives bill for
given survivors of totally disabled veterans (HCR21-1002

Last week the Colorado Senate really disappointed me. It killed a bill to include Gold Star Wives (widows of troops who die in the line of duty) the same small property tax exemption given widows of totally disabled veterans.

Did senators think our widows don't need the exemption to keep their homes and survive on the puny $1350 per month VA death benefit?

Thousands of survivors of Colorado's disabled vets already get this exemption as they should – but the Senate refused it to our 140 Gold Star Wives. These survivors are denied the exemption only because their servicemembers died in the line of duty on active duty rather than as disabled veterans after active duty.

Esteemed Senators: did you give this any thought before you killed HCR21-1002, passed unanimously by the House?