How interesting. And HOW CONFUSING! Gold Star Spouses Property Tax Exemption HCR21-1002 KILLED!

        Senate Veterans Committee Kills HCR21-1002

FLASH: Colorado House approves unanimously the bill HCR21-
1002 to submitting a constitutional referendum to the public to add 140 surviving Gold Star Spouses to the state's Disabled Veteran Property Tax Exemption. To repeat, unanimous House vote. Colorado's state representatives merely wanted to give active-duty widows the same too-small exemption disabled veterans' survivors get.

Every single Democrat and Republican voted for these 140 widows (no known husbands) to a total cost of only $95,000. HCR21-1002 then went to the Senate. These 140 widows would have represented 0.00062 of the $150M spent towards the entire homestead exemption program.

SECOND FLASH: To prevent the embarrassment of a Senate vote where Colorado's voters would see who voted against these Gold Star Spouses, the Senate killed the bill last night in committee. Straight party line, thumbs down and the bill died. Republicans YES, but every Democrat NO. I guess cautious senators felt Colorado would be overburdened if we didn't continue to ignore our dead soldiers' spouses.

I've been interested in advancing the Gold Star Wives property tax exemption for many years, urging action through the United Veterans Coalition. I've recently set the issue aside and for the UVC and Gold Star Wives to address the exemption for themselves – perhaps too much from me when I'm not a Gold Star spouse, only a Gold Star son.

Anyway...shot down behind closed doors. It feels like something's backwards here, as I'd have expected Democrats to have more concern than Republican. This was a vicious slap in the face to the House and to survivors of our troops who've died in the line of duty. The cost?  Less than $94,000 according to Legislative Council Staff.

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 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)

 

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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.

Colorado's abandoned 100% disabled veterans – those rated "Total Disability for Individual Unemployability (TDIU)"

Voters approved Referendum E in 2006. We were asked whether a partial property tax exemption should be offered totally and permanently disabled veterans. We approved. But we didn't get what we voted for, not by half.

VA has two kinds of total disability awards – "TDIU" for total disability for individual unemployability, and 100% service connected permanent and total.

VA may increase certain veterans' disability compensation to the 100 percent level, even though VA has not rated their service-connected disabilities at that level. To receive the supplement, termed an Individual Unemployability (IU) payment, disabled veterans must apply for the benefit and meet two criteria. First, veterans generally must be rated between 60 percent and 90 percent disabled. Second, VA must determine that veterans' disabilities prevent them from maintaining substantially gainful employment—for instance, if their employment earnings would keep them below the poverty threshold for one person. 

Unhappily, our legislators really tightened up qualifications and locked out every single TDIU veteran. TDIU vets are carefully evaluated by VA, have at least one 60% permanent disability and a combination of factors making it physically impossible for them to work. Ever. Both vets are referred to as 100% VA disabled, but TDIU veterans have been refused the Colorado disabled veteran property tax exemption.

Consider the leeway given the legislature in the tax code. Clearly, the legislators had/have the power to follow Referendum E "in a manner that gives its words their natural and obvious significance." Must we suppose that totally and permanently disabled aren't "natural and obvious" enough words for TDIU?

Colorado Revised Statutes 2016, Title 39-3-202

TITLE 39(c) In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;

VA OIG 19-00227-226, Page ii, September 10, 2020

"Veterans are considered to have total disability when they have a 100 percent disability rating due to service-connected disabilities or if their service-connected disabilities make them unemployable. For the total disability to be permanent, the law requires the disability to be “based upon an impairment reasonably certain to continue throughout life."

"The Veterans Benefits Administration Inadequately Supported Permanent and Total Disability Decisions",

   

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!

American Legion District 4 Approves Gold Star Resolution for 2022 Action

The Fort Collins Legion post forwarded its unanimously-approved Gold Star Wives resolution to Legion District 4. This morning, the nineteen posts represented unanimously approved the resolution and District 4 now forwards it to Department.. The next step is to convince the department resolution committee and then, it will be put to all delegates. 

Then, the Legion delegate presents the issue to the United Veterans Coalition.

This is very encouraging. The resolution asks the UVC, where both the Legion and the Gold Star Wives are members, to advocate inclusion of survivors of active-duty military line of duty deaths in the Colorado Disabled Veteran Survivor property tax exemption.

We should know more about the Legion's Department of Colorado decision this month!

Opposition to extending the property tax exemption is considerable, with most concern being the tight state budget. Finding $100,000 shouldn't be impossible, given that the general category of homestead exemptions for seniors, disabled military and survivors is $149,000,000; we're asking only for 0.0006 of an increase. 

I realize there is also coordinated opposition by some worried veterans, concerned about the groundwork underway to advance this within UVC. Perhaps there's some area of conflict with other coalition priorities or conflict caused by an outsider (me) trying to get UVC help going forward – nobody has said.

I'm a little concerned about UVC suggestions that any concerns, even these about which I care deeply) are best left altogether to them. I don't want to stand aside to see whether or not the coalition opts to advance GSW. It would seem better strategy, with no conflict of my causing, to advocate among primary members for their support. As I read the 2019 email, the task is getting issues into consideration by June and decided upon for inclusion of GSW with the legislative agenda.

At this point, my objective is still (1) get UVC member organizations aware of the Gold Star Wives property tax exemption (2) get the unanimous UVC member organizations' approval to include this issue in the UVC 2022 state legislative agenda (3) bring this to the attention of interested state legislators to draft a bill and update LCS research from their 2019 review

It has been six years since UVC last considered Gold Star Wives when I asked. Nothing formal ever followed – no bills, no committee hearings. It simply disappeared without action back in 2016. For 2022, We must not meekly stand aside, passively watching and wondering if UVC will act in 2022. 

With the offer of a bill to be introduced in June, and with the hoped-for UVC leadership and support (rather than disappointment with me and undoing my efforts) the issue should have a chance of reaching the legislature, maybe even into law by the summer of 2022.

Sample Association resolution: "Extend Disabled Veterans' Survivor Property Tax Exemption to Gold Star Spouses"

 Here's what has been proposed to the American Legion, although in no way approved yet It needs post approval, then district, before the Department of Colorado can decide on it. Again. only a draft. (May 5: modified to forward the resolution only to UVC for them to consider.)

=====================================

Met With American Legion Post, Fort Collins

I had an invitation this evening to request a resolution by the American Legion Post in Fort Collins. The subject:
Gold Star Wives. The resolution has to be voted on locally in order to proceed to the district, and then the Department of Colorado. I enjoyed a free beer and help with my wheelchair!

Here's the resolution:

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 established the Disabled Veteran Surviving Spouse Property Tax Exemption for surviving spouses of totally disabled veterans already in receipt of the exemption 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 theDisabled 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 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 Colorado Department of the American Legion 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 theGeneral Assembly shall direct; and that surviving spouses of Colorado Air and Army National Guardmembers who die while activated by the Governor for State service should also receive such respect and benefits, it is therefore

RESOLVED, by the George Beach Post 4 of the Department of Colorado that inclusion of 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; and the Colorado Board of Veterans Affairs and all relevant committees of the Colorado General Assembly be informed of this Department’s wish that efforts by them be undertaken for inclusion of Gold Star Wives in the Disabled VeteranSurvivor Property Tax Exemption with a goal of implementation before 2023.

Scan our QR code for the Gold Star Wives briefing packet

House Bill 16-1444 Passes Colorado Legislature Unanimously - Governor signs May 27

Thanks to the efforts of state Senator Keffalas and his colleagues, the conflict between Article X Section 3.5 of the Colorado constitution and its enabling legislation will be resolved tomorrow when the Governor signs House Bill 16-1444.

The constitution provided a modest property tax exemption to both VA 100% disabled veterans and military retired 100% disabled servicemembers. BUT...someone writing the subsequent legislation forgot the military and only specified VA, denying hundreds of retired totally disabled servicemembers the exemption guaranteed by the constitution.

WOW...it only took three months from mentioning the problem to Senator Keffalas, getting the support of the United Veterans Committee, and even the state Division of Military and Veterans Affairs, and the correction simply sailed through both houses without a dissenting vote.

So...one problem solved, and next we move on to the shameful discrimination suffered by Colorado's war widows and widowers, who are denied the property tax exemption afforded disabled veterans' survivors.

Why the exclusion of war widows and widowers? Because the constitution only provides the property tax exemption to those whose veteran husband/wife was in receipt of the exemption before the veteran's death. Logically, a soldier who dies in a roadside bomb or hostile artillery fire doesn't make it home to complete Colorado's application, but illogically, his/her survivor is denied the property tax exemption.

Gold Star Wives Day, April 5 2016. A resolution of the United States Senate

April 5, 2016

Gold Star Wives Day

by resolution of the

United States Senate