Disabled Veteran Property Tax Exemption: What A Convoluted History!

Amazing! And pretty disappointing, too, with what's been done to our veterans and
their survivors. 

Let's review the confusing history of this mess. Just follow the explanation of how we've tried but only partly succeeded in protecting our disabled veterans.

In 2014 the Colorado legislature passed HB14-1373 to include survivors of totally disabled veterans with the veterans and seniors over age 65 for the small, partial disabled veteran property tax exemption. This was a blatant modification of the state constitution without first bothering the voters for our okay. 

Please understand: We voters first created our state constitution and then authorized constitutional amendments. Years later the legislature took it on themselves (yes, for good reasons, of course) to make changes they felt useful by passing HB14-1373. Regardless of intent or outcome, this was a no-no and an unconstitutional action by the legislature: the legislature has no power to modify or change the constitution. The estimated cost was around $100,000.

They simply did it. Folks involved at the time today agree it "abused" the constitution but hey – they did it anyway.

Regardless of procedure, that was a good thing with a very small footprint, not likely to invite any challenge: Indeed, there has been none. I can't find any notice ever made about this "extra-constitutional" legislative action that added a few hundred widow(ers) to a program already attracting attention for its cost. I make mention of it only because it was done and it should be done again!

You see, the legislature passed SCR06-001 in 2006, then presented it to Colorado voters as Referendum E. We approved it overwhelmingly, extending the senior property tax exemption to a few thousand totally and permanently disabled veterans. The original version of that tax exemption covered only seniors and its genesis was HB00-1002. The legislature passed that in 2000 for presentation to the voters as Referendum A. It passed, with an estimated cost of just over a million dollars.

Those two referenda – A in 2000 and then E in 2006, made totally and permanently disabled veterans and seniors as the two categories of homeowners qualified for the property tax exemption. Then HB14-1373 added the veterans' survivors.

Let's review:
1. 2000, Referendum A + HB00-1002 = the senior exemption, apparently also including survivors
2. 2006, Referendum E + SCR06-001 + HB07-1251 = the disabled veteran exemption
3. 2014, HB14-1373 = the disabled veteran's survivor exemption
4. 2016, HB16-1444 = aligned the statute with the constitution, adding disabled military retirees' exemption 

HB21-1002: We must note the dastardly action by the senate in June 2021 rejecting the unanimous house bill for a referendum adding Gold Star Spouses to the disabled veteran property tax exemption. 

Survivors of military personnel lost in the line of duty are presently denied the exemption by a stupid and illogical technicality: The exemption recognizes only survivors of veterans who die while in receipt of the exemption. Dying in combat very obviously prevents a veteran from returning to Colorado to qualify for the exemption, so we deny it to the widow. Dumb in the extreme.

The senate's unpatriotic rejection dishonored Colorado but "saved" the state about $95,000.

June 26: American Legion Votes Support of Gold Star Wives Property Tax Exemption

This morning the Department of Colorado of the American Legion, meeting at their annual conference in Colorado Springs, approved a resolution for Gold Star Wives inclusion in the Disabled Veteran Property Tax Exemption program.

The resolution initiated with the Legion post in Fort Collins. 

The Legion's resolution urges UVC to include the issue in its 2022 state legislative agenda. The coalition's agenda is yet be finalized. Obviously the legislature itself must agree to a solution during the next session.

Left unclear is whether a constitutional amendment or an act of the legislature will be the preferred approach.

The Legion's approved resolution joins that of the Military and Veterans Affairs Committee of the Colorado Bar Association, plus our own from the C-123 Veterans Association. It remains for the Gold Star Wives, not third parties, to actually initiate UVC consideration of this issue.
(click: resolution of American Legion Department of Colorado)

Colorado Voters Have a Long Memory - especially about how veterans and their survivors are treated

I believe Colorado's Democrat legislators have initiated the more important advances in veterans' benefits, but it would be wrong to conclude that either party is truly disinterested or uncaring. Democrats controlled the House and Senate in 2006 under a Republican governor and are together credited with getting Referendum E in front of the voters. There, the constitutional amendment found overwhelming support. This established the Disabled Veterans Property Tax Exemption in 2007 and reflected well on both parties.

Yet Democrats were particularly uncaring on June 7, 2021 when the Colorado Senate Veterans and Military Affairs Committee voted down HCR21-1002 (by pure party line vote). The bill had been approved unanimously by the House to correct an awkward problem in our Disabled Veteran Survivor Property Tax Exemption. 

This small property tax exemption was initially offered to totally disabled veterans and saved them about $640 a year. The Legislature updated the exemption with HB14-1373 in 2014 to provide for veterans' survivors who were already in receipt of the exemption. Repeat: the exemption was for survivors of a vet already receiving the exemption.

Sadly, that language overlooked the real-world tragedy that not all troops survive to come home to be veterans. Colorado's current tax statute denies the exemption to every widow of every servicemember lost in the line of duty while on active service.

Get the distinction? Get disabled but survive to come home and the exemption is there for your survivor. Sacrifice far more and die in the line of duty and your survivor gets denied the exemption. Widows from World War II, Korea, Vietnam and recent conflicts are refused this exemption because their spouses died on duty, rather than surviving to come home and "be in receipt." 

HCR21-1002 was going to fix that unfortunate wording of the statute so our 140 Colorado Gold Star Widows could qualify for the same small partial property tax exemption. But the opportunity to do the right thing on June 7 was shot down when every Democrat on the state senate's veterans and military affairs committee voted against the bill. There were some heartless phrases thrown around that "we'll have to look at this important issue during next session" and "let's get focused on this next year for something by 2024."

These Democrats might not have known than 80% of these widows are over 60 and 40% are over 65. They've done without the exemption due veterans' widows since losing their husbands in World War II, Korea, Vietnam and more recent conflicts. The state senate turned its back on these survivors.

The Senate made a mistake. Voters took note.

 

How'd that Colorado Senate vote go for Gold Star Wives' property tax exemption?

June 7 2021: HOW DID COLORADO STATE SENATORS VOTE TO PERMIT GOLD STAR WIDOWS THE SAME PROPERTY TAX EXEMPTION COLORADO GIVES DISABLED VETS' WIDOWS? One Guess.

   DEMOCRATS = 100% NO              GOP = 100% YES

Interesting. And very, very  revealing. Every senator* who voted "YES" to honor our Gold Star Wives with SJR21-010 in May seemed to see things differently on June 7, and voted "NO" on HCR21-1002.

Thumbs down on spending $93,000 to permit these 140 widows of active-duty troops same small partial property tax exemption Colorado now gives survivors of our 100% disabled veterans.

Here are their empty words from SJR21-010 tossed to the wind, now shown to be useless and meaningless:

"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 and recognize the families of these proud patriots with an expression of profound gratitude and respect."

* voting no:

• • State Sen. Julie Gonzales 
  D District 34, Chair

• 
  

• • State Sen. James Coleman
  D District 33, Vice Chair
  
  • State Sen. Sonya Jaquez Lewis
  D District 17
  
  
  
  
  
  

COLORADO SENATE PRIORITIES FOR 2021 AND 2022

2021 SENATE PRIORITIES - what were they?

                   2022 SENATE PRIORITIES  - what will they be?

Gold Star Wives didn't do well in the 2021 session of the Colorado legislature. Let's hope both parties remember a shared and important core value next year: To support veterans when they return to the home front by working to enhance veteran benefits.

SENATORS, PLEASE DO BETTER IN 2022!

 

Gold Star Wives Are Due the Disabled Veteran Survivor Property Tax Exemption

 

Colorado proudly honors survivors of our totally disabled veterans...thousands of them,
but ignores 140 equally worthy Gold Star Wives

COLORADO SENATE DISHONORS ITS OWN RESOLUTION "HONORING" GOLD STAR FAMILIES

I'D CALL IT A JOKE BUT IT ISN'T.

One month ago the Colorado Legislature payed its respects to Gold Star Families* with a sweetly-worded joint resolution. Passed unanimously, the resolution praised the patriotism and dedication of families of Colorado's soldiers, sailors, Marines and Airmen who've died in the line of duty:

Right. Uh-huh. Fellow Coloradans, SJR21-010 wasn't worth the postage to mail it to the survivors. Neither was it enough of "an expression of profound gratitude and respect" to move the mighty senators to more carefully consider HCR21-1002. It certainly wasn't worth the esteemed committee of law-makers' bipartisan review. Instead, on a party-line vote, all Dems voted NO and the outnumbered Republicans voted YES.

What did they shoot down? Spending $93,000 to qualify just 140 Gold Star Widows the same small partial property tax exemption we give thousands of widows of our 100% disabled veterans. The situations are quite similar, except the disabled vets made it home and qualified for the exemption; dead servicemembers could not. The total impact of the Gold Star Widows would have been a "whopping" 0.00062 increase. Wow, how generous (not.)

That's the only difference. The tax law states for survivors to have the disabled veteran property tax exemption, their disabled veteran must have received it before his/her death. As you can imagine, a death on active-duty, and in the line of duty, pretty much precludes coming home disabled to apply for and get the exemption. 

Perhaps legislators who crafted the Seniors' and Disabled Veterans' Survivor Exemption (HB14-1373) did not pause to consider that not all troops make it home. Most do. A few of them are 100% disabled and can qualify for the exemption and so will their survivors. However, the very few who will never come home will never qualify their survivors only because they died first.

HCR21-1002 was an effort to correct this macabre injustice in our tax laws. I'm a totally disabled veteran in receipt of the exemption, and my wife will keep it as my survivor. Had I died in service she would be disqualified. Only because of awkward wording on our tax code.

June 7 was an opportunity to make things right, and to honor the resolution Colorado passed to respect Gold Star Families. June 7 was a missed opportunity to make good law. Shame on those who thought otherwise.

The Senate committee may not have realized that 90% of these widows are over 57, and 40% over age 75.  Or if the senators did know, perhaps they were appreciating that, given the survivors' average age, putting off a solution for their property taxes will have nature taking her usual course. The Senate can anticipate that year by year, for as long as the Senate is able to prevent any relief, there'll be fewer and fewer Gold Star Wives surviving to take advantage of any exemption.

What might be the reasons Gold Star Wives might want to be included in the exemption if they happen to be senior citizens eligible right now?
1. sell the marital home and downsize
2. reduce housing costs to adjust to loss of spouse's income

3. conflicts in wills taxes, credit, or other important property details

4. selling home elsewhere to return to Colorado

5. purchase home for first time

6. inherit home from other than deceased spouse, or gift

7. situations I can't predict

SHAME

Are 140 Gold Star Wives added to the current 489,000 homestead
exemptions just too, too much of a burden for the Great State of Colorado? No, not when we can also spend many millions on family planning for undocumented immigrants.

Someday solution: redefine "qualified veteran" to include a dead one. Add the words, "or a member of the Armed Forces of the United States who died in the line of duty on active service" in a new statute – one that respects and honors Gold Star Widows.

* NOTE:
1. There are two types of Gold Star Wives. First, a small number of survivors of servicemembers whose deaths were in the line of duty while on  active military service. This is the group proposed for the disabled veteran survivor property tax exemption.

2. The other group are survivors of veterans who die after active duty and whose service was 100% disabling. They are already qualified for the exemption.

These outsider efforts re: Gold Star Wives' Colorado property tax exemption are now suspended

At this point it seems best to cease our outsider efforts hoping for addition of the Gold Star Wives Colorado property tax exemption to the United Veterans Coalition 2022 state legislative agenda. The work was unhelpful and trod on other veterans' needs. 

A couple issues are already underway by themselves: An American Legion asking UVC to make Gold Star Wives one of its 2022 legislative objectives, and consideration by the Colorado Bar Association of both Gold Star Wives and TDIU veterans. GSW and UVC can consider them or not, as they wish.

If Gold Star Wives do seek the exemption one day, I hope they are successful because they deserve it. Further, all veterans want UVC to press its 2022 federal and state agendas to satisfactory legislation. 

SITREP 18 May 2021: Report to Colorado Gold Star Wives re: Property Tax Exemption

(an update)

Good evening. I trust  you've had a pleasant weekend.

I should run a couple items past you. There will probably be some confusion about whether an act of the legislature or a constitutional amendment will be necessary for Gold Star Wives' property tax exemption in 2022.

UVC practice is to have a member organization (in this case, GSW) submit proposed state legislative objectives in June for a hoped-for unanimous vote by the coalition; putting it to the UVC or not remains strictly your call, of course.

I've prepared a draft bill and a draft amendment.. They are terribly amateurish and too long, but hopefully get my point across. Read, don't read, revise, dump'em as you wish. They shouldn't be submitted if in conflict with your objectives or other UVC agenda items.

As you asked, provisions are made for the Colorado National Guard survivors as well as spouses of military missing in action. The situation during Vietnam had many families in limbo, confused between survivor and active duty benefits for years. This isn't a situation likely to happen but...just in case.

Last, I redefined "veteran" to include those lost on active duty or missing in action.

The choice between amendment or legislation will be made by whichever house initiates action, and by Legislative Council Staff or by the Office of Legislative Legal Services. Fortunately, LCS did an analysis for Rep. Kipp back in 2019 that might help should you and UVC proceed. 

For a member's suggestion of a legislative objective, UVC also requires a statement as to how the proposition helps veterans, and for both it is "Improve survivor benefits, promote stable home ownership, support the Colorado National Guard."

I copied you earlier on the American Legion resolution asking UVC to support GSW property tax exemption. It goes before the state Legion in late June. Nineteen posts have already given their unanimous support. Again, all efforts were directed only towards asking UVC to make it an objective for 2o22, and of course they can disregard if they wish.

There are a couple representatives and senators who are interested in GSW, and available for discussion once this session wraps up. I've never heard from David Ortiz but perhaps someone who knows him can reach out in June.

I've tried to follow the suggestions from your UVC lobbyists as well as input by the Guard, former UVC leaders, my own Gold Star Family members and some survivors from my own church here in Fort Collins. I'll leave the issue now for you to do whatever the Colorado Gold Star Wives chapters decide. God bless you all.

My very best regards,

        Wes Carter

DRAFT: AMENDMENT TO COLORADO CONSTITUTION FOR GOLD STAR WIVES PROPERTY TAX EXEMPTION

 I'm not sure yet whether a constitutional amendment is needed or whether a far easier legislative
approach will work. Thus, the necessity of drafting a bill and an amendment -let Denver decide!

Here's the amendment: 

                                                           

                                                        BALLET TITLE

Shall there be an amendment to the Colorado constitution Article X Section 3.5 concerning the disabled veteran’s survivor property tax exemption, and, in connection therewith, provide for qualification of the surviving spouse of a servicemember of the Armed Forces of the United States who is missing in action or whose death is in the line of duty, and provide for the qualification of the surviving spouse of a servicemember of the Colorado National Guard whose death is in the line of duty while activated for a state contingency?

                                                             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.)

Under current law, 50 percent of the first $200,000 of actual value of the owner-occupied primary residence of a qualifying senior or a qualifying disabled veteran or surviving spouse of a qualifying disabled veteran who is in receipt of the exemption at the time of death, is exempt from property taxation. This wording excludes a surviving spouse of a servicemember whose death is while on active duty in the Armed Forces of the United States and excludes a surviving spouse of a servicemember of the Colorado National Guard whose death is while activated for a state contingency. The amendment expands the definition of “veteran who is in receipt of the exemption at the time of death” to include a servicemember of the Armed Forces of the United States who is missing in action or whose death is in the line of duty and to include a servicemember of the Colorado National Guard whose death is while activated for a state contingency.

SUBMITTING TO THE REGISTERED ELECTORS OF THE STATE OF COLORADO AN AMENDMENT TO SECTION 3.5 OF ARTICLE X OF THE CONSTITUTION OF THE STATE OF COLORADO, CONCERNING EXTENSION OF THE EXISTING PROPERTY TAX EXEMPTION FOR A QUALIFYING SURVIVING SPOUSE TO INCLUDE THE SURVIVING SPOUSE OF A MEMBER OF UNITED STATES MILITARY UNITED STATES WHO IS MISSING IN ACTION OR WHOSE DEATH WAS IN THE LINE OF DUTY, AND TO A SURVIVING SPOUSE OF A MEMBER OF THE COLORADO NATIONAL GUARD WHOSE DEATH WAS WHILE ACTIVATED FOR STATE CONTINGENCY.

                                                                Text of measure

Be It Resolved by the Senate of the Sixty-fifth General Assembly of the State of Colorado, the House of Representatives concurring herein: 

SECTION 1. At the next election at which SENATE CONCURRENT RESOLUTION 22-xxx1 question may be submitted, there shall be submitted to the registered electors of the state of Colorado, for their approval or rejection, the following amendment to the constitution of the state of Colorado, to wit: Section 3.5 (1) (b) of article X of the constitution of the state of Colorado is amended, and the said section 3.5 is further amended BY THE ADDITION OF THE FOLLOWING NEW TEXT, to read:

Be it enacted by the people of the State of Colorado:

Article X is amended to add as follows: Add to Section 3.5 (1.5)(b)

Homestead exemption for qualifying senior citizens and disabled veterans AND SURVIVING SPOUSES.

(1) For property tax years commencing on or after January 1, 2002, fifty percent of the first two hundred thousand dollars of actual value of residential real property, as defined by law, that, as of the assessment date, is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from property taxation if: 

(a) The owner-occupier is sixty-five years of age or older as of the assessment date and has owned and occupied such residential real property as his or her primary residence for the ten years immediately preceding the assessment date; or 

(b) The owner-occupier is the spouse or surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection (1); OR QUALIFYING SURVIVING SPOUSE OF A UNITED STATES MILITARY MEMBER MISSING IN ACTION OR WHOSE DEATH WAS IN THE LINE OF DUTY, OR A COLORADO NATIONAL GUARD MEMBER WHOSE DEATH WAS WHILE ACTIVATED FOR A STATE CONTINGENCY.

(c) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2022, ONLY, the owner-occupier, as of the assessment date, is a disabled veteran. (1.3) an owner-occupier may claim only one exemption per property tax year even if the owner-occupier qualifies for an exemption under both paragraph (c) of subsection (1) of this section and either paragraph (a) or paragraph (b) of subsection (1) of this section. 

(1.5) for purposes of this section, "disabled veteran" means (A) an individual who has served on active duty in the United States armed forces, including a member of the Colorado National Guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has established a service-connected disability that has been rated by the federal Department of Veterans Affairs as one hundred percent permanent disability through disability retirement benefits or a pension pursuant to a law or regulation administered by the department, the Department of Homeland Security, or the department of the Army, Navy, or Air Force, OR (B) A UNITED STATES MILITARY MEMBER MISSING IN ACTION OR WHOSE DEATH WAS IN THE LINE OF DUTY, OR A COLORADO NATIONAL GUARD MEMBER WHOSE DEATH WAS WHILE ACTIVATED FOR A STATE CONTINGENCY.

SECTION 2. Each elector voting at said election and desirous of voting for or against said amendment shall cast a vote as provided by law either "Yes" or "No" on the proposition: "AN AMENDMENT TO SECTION 3.5 OF ARTICLE X OF THE CONSTITUTION OF THE STATE OF COLORADO, CONCERNING EXTENSION OF THE EXISTING PROPERTY TAX EXEMPTION FOR QUALIFYING SURVIVING SPOUSES OF ANY UNITED STATES MILITARY MEMBER MISSING IN ACTION OR WHOSE DEATH WAS IN THE LINE OF DUTY, OR OF A COLORADO NATIONAL GUARD MEMBER WHOSE DEATH WAS WHILE ACTIVATED FOR A STATE CONTINGENCY 

SECTION 3. The votes cast for the adoption or rejection of said amendment shall be canvassed and the result determined in the manner provided by law for the canvassing of votes for representatives in Congress, and if a majority of the electors voting on the question shall have voted "Yes", the said amendment shall become a part of the state constitution.

For purposes of this section, the text of Section 3.5 shall be expanded, to wit “owner-occupier who previously qualified for a property tax exemption OR A SERVICEMEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO IS MISSING IN ACTION OR WHOSE DEATH IS IN THE LINE OF DUTY AND TO INCLUDE A SERVICEMEMBER OF THE COLORADO NATIONAL GUARD WHOSE DEATH IS WHILE ACTIVATED FOR A STATE CONTINGENCY.

(1) For property tax years commencing on or after January 1, 2002, fifty percent of the first two hundred thousand dollars of actual value of residential real property, as defined by law, that, as of the assessment date, is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from property taxation if: 

(a) The owner-occupier is sixty-five years of age or older as of the assessment date and has owned and occupied such residential real property as his or her primary residence for the ten years immediately preceding the assessment date; 

(b) The owner-occupier is the spouse or surviving spouse of A SERVICEMEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO IS MISSING IN ACTION OR WHOSE DEATH IS IN THE LINE OF DUTY AND TO INCLUDE A SERVICEMEMBER OF THE COLORADO NATIONAL GUARD WHOSE DEATH IS WHILE ACTIVATED FOR A STATE CONTINGENCY OR an owner-occupier who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection (1); or 

(c) For property tax years commencing on or after January 1, 2007, only, the owner-occupier, as of the assessment date, is a disabled veteran. (1.3) An owner-occupier may claim only one exemption per property tax year even if the owner-occupier qualifies for an exemption under both paragraph (c) of subsection (1) of this section owner-occupier who previously qualified for a property tax exemption FOR PURPOSES OF ARTICLE X SECTION 3.5 ONLY, “OWNER-OCCUPIER WHO PREVIOUSLY QUALIFIED FOR A PROPERTY TAX EXEMPTION” SHALL ALSO INCLUDE A SERVICEMEMBER OF THE ARMED FORCES OF THE UNITED STATES WHO IS MISSING IN ACTION OR WHOSE DEATH IS IN THE LINE OF DUTY AND ALSO INCLUDE A SERVICEMEMBER OF THE COLORADO NATIONAL GUARD WHOSE DEATH IS WHILE ACTIVATED FOR A STATE CONTINGENCY.

Self-executing, severability, conflicting provisions. ALL PROVISIONS OF THIS SECTION ARE SELF-EXECUTING EXCEPT AS SPECIFIED HEREIN, ARE SEVERABLE, AND, EXCEPT WHERE OTHERWISE INDICATED IN THE TEXT, ALL PROVISIONS OF THIS SECTION SHALL BECOME EFFECTIVE UPON OFFICIAL DECLARATION OF THE VOTE HEREON BY PROCLAMATION OF THE GOVERNOR, PURSUANT TO SECTION 1(4) OF ARTICLE V.

  

Modified Gold Star Wives Property Tax Exemption Bill - Added MIA

 The draft bill was modified to include missing in action (MIA) casualties and list some of the proofs that should suffice for a claim. 

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:

DRAFT 2022 BILL EXTENDING PROPERTY TAX EXEMPTION TO "Gold Star Spouses," SURVIVORS OF ACTIVE DUTY MILITARY

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”

________________________________________________________                                                                

                                                               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.

_________________________________________________________

 

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

BREAK - --WHAT ADMINISTRATIVE DETAILS ARE NEEDED HERE?--BREAK

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)

 

-------------------------------------------------------------------

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.

Seeking support within United Veterans Coalition for Gold Star Wives Property Tax Exemption

Given that Colorado's United Veterans Coalition requires unanimous agreement on a legislative objective, it seems best to begin asking the various member organizations for a chance to discuss Gold Star Wives property tax exemption. As I understand the process, issues are put forward in June to begin consideration and the agenda is decided upon in November. 

The American Legion has already advanced its resolution asking UVC to consider the Gold Star Wives property tax exemption. Efforts are also underway to discuss the issue with other groups.  UVC has to balance the many concerns it faces, and Gold Star Wives property tax exemption is but one that bears discussion. 

That discussion has already begun with some veterans' organizations and will continue by reaching out to each organization's UVC member representative. Their input is important but the only suggestion thus far is to limit the effort within UVC, respecting its role as the principal voice of Colorado's 460,000 veterans.

It is still unclear about whether a constitutional or legislative solution will be required, but a couple drafts for both approaches are ready for review. Hopefully, the legislature can act and avoid the difficult process of a constitutional amendment. That's a question for the Legislative Council Staff or the Office of Legislative Legal Services but not right now: As with meeting with our legislators, it is necessary to wait until this very busy session wraps up in early June.

 

Gold Star Wives' Property Tax Exemption: Our goal is UVC support for enactment in 2022!

 

LEGISLATIVE ACTION: Two possible changes to Article X Section 3.5 to add Gold Star Wives' property tax exemption

Perhaps adding Gold Star Wives to the Disabled Veteran's Survivor Property Tax Exemption can be done in a couple different ways. A constitutional amendment is much harder than in earlier years, but legislation or regulatory action might be easier. It bears looking into!

Here are two possible legislative actions, easy-to-use keys we might use by hacking the definition of "disabled veteran" to encompass an active duty death of a soldier, sailor airman or Marine, or a Colorado National Guard member ordered to active state duty:

SECTION 1. In Colorado Revised Statutes, 39-3-202, amend 3 (3.5) as follows: 4 39-3-202. Definitions. As used in this part 2, unless the context 5 otherwise requires:

(FIRST possible revision)

(b)  The owner-occupier is the spouse or surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection OR THE SURVIVING SPOUSE OF AN INDIVIDUAL WHO DIED IN THE LINE OF DUTY IN THE UNITED STATES ARMED FORCES OR IN THE COLORADO NATIONAL GUARD WHILE ACTIVATED FOR STATE CONTINGENCIES

SECOND possible revision)

(1.5) FOR PURPOSES OF THIS SECTION, "DISABLED VETERAN" MEANS AN INDIVIDUAL WHO HAS SERVED ON ACTIVE DUTY IN THE UNITED STATES ARMED FORCES, INCLUDING A MEMBER OF THE COLORADO NATIONAL GUARD WHO HAS BEEN ORDERED INTO THE ACTIVE MILITARY SERVICE OF THE UNITED STATES, HAS BEEN SEPARATED THEREFROM UNDER HONORABLE CONDITIONS, AND HAS ESTABLISHED A SERVICE-CONNECTED DISABILITY THAT HAS BEEN RATED BY THE FEDERAL DEPARTMENT OF VETERANS AFFAIRS AS ONE HUNDRED PERCENT PERMANENT DISABILITY THROUGH DISABILITY RETIREMENT BENEFITS OR A PENSION PURSUANT TO A LAW OR REGULATION ADMINISTERED BY THE DEPARTMENT, THE DEPARTMENT OF HOMELAND SECURITY, OR THE DEPARTMENT OF THE ARMY, NAVY, OR AIR FORCE. FOR PURPOSES OF THIS SECTION, AN INDIVIDUAL WHO DIES IN THE LINE OF DUTY WHILE IN THE UNITED STATES ARMED FORCES OR THE COLORADO NATIONAL GUARD WHEN ACTIVATED FOR STATE CONTINGENCIES IS DEEMED A DISABLED VETERAN PREVIOUSLY QUALIFIED FOR A PROPERTY TAX EXEMPTION

 

SITREP: Report to the Colorado Gold Star Wives re: Disabled Veteran Survivor Property Tax Exemptiopn

Here's my 8 May update to the Gold Star Wives:

Good evening, 

I agreed to provide you an update of things of interest regarding the property tax exemption for Gold Star Wives. Here it is.

The first item is that some legislators and staff were of the impression Colorado might have upwards of a thousand survivors. This is wildly off from the estimate of 150 potential applicants that the Legislative Council Staff calculated in 2019 for Representative Kipp. With a modest budget impact of less than $100,000 this looks more and more reasonable.

I've asked for but haven't been able to get any information from UVC about GSW being a 2022 legislative objective, which is the timing you suggested when we spoke. 

Their gentle suggestion seemed to be that I should back off but that it would be okay to stay tuned to UVC web info. Rather than being so uselessly passive, silent and merely hopeful, it seems more appropriate to remain proactive within UVC and also follow UVC guidance to keep my elected representatives advised. It seems useful to get coalition members informed and supportive of your exemption now so it can be presented in June and voted on by this November – if I understand the UVC timing.

To that end, my American Legion post and district submitted an internal resolution that, if approved at our June meeting, informs the UVC of the Legion's request for placement on the 2022 objectives. Nothing more explicit, and all within UVC channels. If it fails to get UVC behind it next year as well, at least there was an effort.

As you and I agreed, National Guard troops who die when activated for state contingencies are referenced in this Legion resolution. I spoke with Guard and DMVA folks about the issue: a Guardsman's surviving spouse is protected with something like DIC but more generous at about $2800/month. It would be an unlikely event but if it ever does happen it absolutely right that their spouses be protected!

As you can read, the resolution doesn't actually do much in that it only directs the Legion's UVC delegate to ask the coalition to consider GSW. Details are left for the professionals to iron out if/when/however the coalition wishes:

RESOLVED, by the American Legion Department of Colorado) that unremarried Gold Star Wives and unremarried surviving spouses of State 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 

--
As a Gold Star Family Member (CW4 Hank Carter, WWII, Korea, Vietnam,) this means a lot to me personally! In different circumstances it could have been my own GSW mom or my wife to be affected. It would affect survivors of crewmembers I've lost: Paul, Gabby, The Gif, Larry, Turcottte, Art, Bill, Bob, Arch, Fred and others.

If anything, I'm more concerned about this now than at our UVC banquet a couple years back when I introduced you and David Ortiz to then-Congressman Polis and to VA acting Deputy Secretary Scott Blackburn (our speaker that night.) This illogical distinction between GSW and disabled vets must be eliminated. If it had been done properly from the exemption's launch, each GSW would have saved over $8000 by 2022!

Whenever you have the time, I'd appreciate a cup of coffee and some discussion. The clip below is what I did for an informative panel.

God bless!

What we ask of UVC: Inclusion of Gold Star Wives in the state legislative agenda

 It is so simple.

 I hope that the United Veterans Coalition adopts the same simple resolution of support from 2016 for Gold Star Wives property tax exemption that UVC advocated in 2016, but with specificity as to active duty military survivors:

"Provide property tax exemption for surviving spouses of active-duty military line-of-duty deaths, similar to current exemption for seniors and 100% disabled veterans and their survivors. 

Helpful advice – and a word of caution

For some years I've advocated for Gold Star Wives receiving the same property tax exemption provided survivors of our totally disabled veterans. I've been feeling somewhat better and picked up some steam and got onto the bandwagon (I treasure mixed metaphors) to plow ahead to get some interest among others. 

That hasn't gone so well. Not only is it a difficult sell in a state economy battered by Covid, it is also just one concern among so many affecting veterans and our families. Fortunately, we in Colorado have our United Veterans Coalition to bring to bear 460,000 veterans' voices for legislators to hear,

The UVC does its job well. Their decades-long track record is proof.  The inclusion of a multitude of our largest and smallest veterans' organizations is another proof of the trust placed in UVC by us as veterans. One voice, 460,000 addressing agreed-upon legislative objectives.

But things can still be difficult. I've been concerned about bringing the issue up with the veterans' groups and my elected representatives, hoping for inclusion of Gold Star Wives' property tax exemption in the UVC 2022 legislative agenda. That's been hard, with less enthusiasm that I'd expected, and also hard because UVC has its well-established way of doing things. I knew little about UVC objectives and how to get UVC support, but when I asked for updates to information given me in 2019 before starting these current efforts my emails and calls went unanswered. Of course, nobody owes me any response at all - we're all volunteers in these veterans' projects.

You know the phrase: "Lead, follow or get out of the way!" In the vacuum of responses to my inquiries, I found nobody to follow and so I started seeking interest from others. The basic step was clearly getting UVC "primary members" behind what would have to be the unanimous coalition approval. Although I certainly have no attitude about "get out of the way," I didn't grasp the friction that my trodding on others' turf would cause as I reached out to primary coalition members.

So doing what I've been doing hasn't gone too well with UVC and what they're doing. Their opposition to my concerns about Gold Star Wives (I'm a Gold Star Family Member) is perfectly understandable because they are the experienced lobbyists, chosen for their dedication and successes.  GSW wasn't an objective in 2014, 2015, (it was an objective in 2016 as I asked), 2017, 2018, 2019, 2020 or 2022. They've mentioned to others that my urging for it to be a 2022 objective wasn't well-received.

I've appreciated their two emails of useful guidance after I directly asked them, " I guess I should just ask outright, should efforts on Gold Star Wives stop altogether? "

Okay. Hand gently patted and pushed away from the throttle. I take it the coalition's suggestion is to "follow the UVC legislative committee updates" to see if action happens to develop among member organizations before coalition approval in November Gold Star Wives' taxation. Also, the gentle inference is that approaching my legislators for interest in their help next year, and approaching groups like the Legion or Colorado National Guard wasn't helpful or welcome, thus the guidance instead of encouragement or advice to do ... anything.

Darn. I'd hoped, expected even, some hand-holding. Some guidance and encouragement. Referring back to their email of sixteen months ago was interesting, and the point was that I should have remembered it and been compliant with it. I guess I was influenced most by our leadership's 16 Nov 2016 instruction:

 "it is crucial that each of you reach out to your own State Senator and  Representative, and at least let him/her know that you are part of the UVC, and talk about how important it is that we support our veterans,

Oh, well.  Lesson learned about playing nice with others.

Leave a buddy behind? Never! Leave his widow behind? GOD FORGIVE US, because we've done so in Colorado!

I WILL NEVER LEAVE A

FALLEN COMRADE TO FALL INTO THE HANDS OF THE ENEMY. 

That's a standard first set by Rogers' Rangers in 1756 and a formal part of today's Ranger Creed. It is perfectly understood by every American soldier, sailor, airman and Marine:

 "I’m not going to leave my buddy on the battlefield if he’s wounded, I’m going to try not to leave him on the battlefield if he’s dead.”

I know that if I fall in battle, all of America's military might is there to get me out. And just as understood, never do we leave our buddy’s spouse behind. For my buddy's family will always come before my own.

I know that my deceased crew mates Larry, Ed, Mattie, the Gif, Gabby, Bob, Arch, Turcotte, Paul, Fred, Bill, Aaron, Ski, Gail, Maylene – they knew we got flight pay and hostile fire pay because of the risks we signed on for. Also, they all knew we would never abandon their loved ones. I know all two million now in uniform plus every veteran, was there to protect my wife and kids if I hadn’t made it back to base. At least, that's the case everywhere in the US, except that in Colorado it has been a hard sell. 

Here in the great mile-high Centennial State, we've dropped the ball when it comes to Gold Star Spouses, survivors of troops who die on active duty. We protect our disabled veterans' survivors as is right and proper, but we've excluded every one of the 150 surviving spouses of an active-duty death from eligibility under Colorado's Disabled Veteran Survivor Property Tax Exemption.

As an old soldier I find this abhorrent and a dishonorable state action in the extreme. We've left our buddy's spouse behind and there's just no excuse. Certainly, none that a fallen troop, a soldier husband or soldier wife, would accept!

We let this happen through oversight about legislation that created the disabled veterans' spouses' exemption in 2006 and 2014. In doing so legislators specifically used language to disquality around 150 Gold Star Spouses:

."..the surviving spouse of a disabled veteran who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection (1)"

See our problem? A widow qualifies only as the survivor of a veteran who was already getting the exemption, language making it impossible for the widow of an active military line-of-duty death to be included. In an old movie and an older, very insightful book this was called "Catch-22." 

I've never seen a worse or more gruesome Catch-22! Let's get the United Veterans Coalition and every state legislator behind the correction.UVC, let’s correct this by 2022!