November 27, 2017
To: All Colorado officials and citizens respecting our state’s constitutionProblem: Most veterans rated 100% permanently and totally disabled by the federal Department of Veterans Affairs are refused Colorado’s disabled veteran partial property tax exemption provided for in the state constitution, Article X Section 3.5. Voters acted to provide them the exemption in 2006 but state officials refuse.
Discussion: THE EXPRESSED WILL OF THE PEOPLE OF COLORADO IN THEIR APPROVAL IN 2006 OF REFERENDUM E AS EXPLAINED BY THE LEGISLATIVE COUNSEL FOR ARTICLE X SECTION 3.5 OF THE STATE CONSTITUTION HAS BEEN ABUSED. The state constitution provides that the will of the people is paramount. That will was expressed in 2006 when the voters of Colorado approved by a margin of four-to-one amending the constitution in 2006 with Referendum E.
The Legislative Council submitted the ballet explanation to the voters as part of its constitutional duty to inform the electorate as per the constitution: “A fair and impartial analysis of each measure, which shall include a summary and the major arguments both for and against the measure, and which may include any other information that would assist understanding the purpose and effect of the measure.”
What voters were informed about by Legislative Council, and approved, and what the Colorado Department of Military and Veterans Affairs (CMDVM) have proven to be two greatly different things with CDMVN prohibiting veterans rated by the federal Department of Veterans Affairs as 100% permanently and totally disabled via TDIU (total disability individual unemployability.)
Affected are over 6,000 veterans totally disabled solely due to military service.
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 with a margin of four-to-one. 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.
There are therefore two fundamental qualifications for veterans rated 100% permanently and totally disabled (TDIU):
a: Legislative Counsel specifically described a veteran disabled and unable to work for the rest of his/her life in the language voters approved in Referendum E.
b: TDIU veterans also qualify on the clear language in Article X Section 3.5 describing veterans rated by the federal Department of Veterans Affairs as 100% permanently and totally disabled, especially when referring to 38 CFR 4.16 - "Total disability ratings for compensation based on unemployability of the individual."
Here is the exact information provided by Legislative Counsel on Referendum E, upon which it was approved by the people:
COLORADO PROPERTY TAX REDUCTION FOR DISABLED VETERANS, REFERENDUM E (2006) THE LANGUAGE SHALL APPEAR ON THE BALLOT AS:“ 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.
How does the program work? Homeowners pay property taxes based on the value of their home and the tax rate set by the local governments where they live. Referendum E reduces the taxable value of a qualified veteran's home by one-half of the first $200,000 of the home's value, thereby lowering property taxes owed on the home. The state legislature can adjust the $200,000 amount to either increase or decrease the benefit from Referendum E in future years. Currently, the state offers the same property tax reduction to homeowners age 65 and over who have lived in their homes for at least ten years. A qualifying veteran who is also eligible for a reduction in property taxes as a senior cannot claim both reductions. The dollar amount of the tax reduction will vary among homeowners depending upon the local property tax rate, the home's value, and the amount of the exemption. Table 1 provides examples of how Referendum E reduces property taxes based on the average statewide property tax rate and the current exemption level.
Who qualifies for the tax reduction? 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.
Please note the highlighted sections of the Colorado state constitution below and the supreme authority of the people, and of a referendum amending the constitution.
Solution: Colorado Department of Military and Veterans Affairs, and Colorado Department of Local Affairs must extend the exemption to veterans rated TDIU.
Conclusion: Colorado voters approved specific language recognizing as a totally disabled veteran a veteran rated by the federal Department of Veterans Affairs as 100% permanently and totally and disabled, noting the wording provided by Legislative
Counsel of such a veteran being unable to work for the remainder of his/her lifetime. It is of note that all veterans rated by VA as TDIU (total disability for individual unemployability) are to work and forfeit their disability if they elect to do so regardless of their injuries.
The federal law governing TDIU and upon which our constitution states CMDVM is bound, states, “It is the established policy of the Department of Veterans Affairs that all veterans who are unable to secure and follow a substantially gainful occupation by reason of service-connected disabilities shall be rated totally disabled.”
Colorado’s taxing agencies disregard what the people voted for and unlawfully limit the property tax exemption by refusing TDIU veterans.
The people voted to modify the constitution and extend the disabled property tax exemption to veterans rated permanently TDIU. That vote must be honored by the legislature and our state agencies.
Respectfully,
Wesley Carter
www.codisabledvet.blogspot.com
Attached:
1. Portions Colorado Constitution
2. Source documents
