THE REST OF THE STORY: The Brief Life & Sudden Death of Colorado's Gold Star Wives' Tax Exemption

Not about to waste a perfectly good opportunity to turn virtually every veterans' wrath against them, yesterday the Colorado Senate Veterans Committee killed HCR21-1002. 

Ever budget-conscious, the committee's discussion indicated they felt it terribly unwise to "waste" $94,000 permitting widows of active-duty troops the same very modest property tax break now given widows of our 100% disabled veterans. Colorado has 140 widows of active-duty troops, all denied the small exemption because the awkward wording of the 2014 legislation restricted the exemption to widows of a veteran already getting the exemption.

Get it?

a) Die on active duty = no widow's tax exemption, or

b) Die after active duty as a disabled vet = widow gets exemption.

Troops call this kind of situation "bass-ack-wards." 

The rest of the story? After a unanimous House vote for HCR21-1002, it was killed because some senators might to do "something" next year to go to the voters in 2023 for some relief for the widows in 2024.

"Something" apparently being a larger overhaul of the entire property tax exemption issue that costs $150,000,000 each year. Gold Star Wives  (mostly elderly of World War II, Korean Conflict and Vietnam eras) would have added 0.00062 to that $150M.

I think the House could have chosen a better approach to the Gold Star Wives, something easier than the constitutional amendment HCR21-1002 required. The legislature took it on themselves to include widows of 100% disabled vets who were receiving the exemption by HB14-1373, not an amendment which is more difficult. 

All the House had to do was use 21 new words refine the definition of "qualifying veteran" to include "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.

Here's what it took to include survivors in the original 2014 bill:

39-3-203. Property tax exemption - qualifications. (1.5) (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) IS EXEMPT FROM TAXATION.

Here's the redefined "qualifying veteran":

SURVIVING SPOUSE OF A QUALIFYING DISABLED VETERAN WHO PREVIOUSLY RECEIVED AN EXEMPTION or a member of the Armed Forces of the United States who died in the line of duty on active service UNDER PARAGRAPH (a) OF THIS SUBSECTION (1.5) IS EXEMPT FROM TAXATION.

And that's "the rest of the story!" 

Here's the Colorado Bar Association's statement:

"Gold Star Wives, survivors of active-duty servicemembers, are denied the exemption because the state constitution (Amendment X Section 3.5) allows the exemption to survivors of veterans already in receipt of the benefit. Colorado legislators apparently did not consider the issue of active-duty deaths. Loss of the servicemember on active duty precludes the 'already in receipt of the benefit' requirement. Proposed is a redefinition of a qualified recipient to include survivors of active duty servicemembers who die in the line of duty."

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.

Colorado Bar Association: Statement of Support for Disabled Veterans and Gold Star Wives re: Property Tax Exemption

 Colorado Bar Statement:

"The Military and Veterans Affairs Committee (MVA) of the Colorado Bar Association has affirmed its support for two state legislative objectives for 2022. Both involve the state's partial Disabled Veteran Property Tax Exemption, a constitutional benefit since 2007.

Gold Star Wives, survivors of active-duty servicemembers, are denied the exemption because the legislation (HB-14-1373) and enabling statute provides the exemption for survivors of veterans who had the benefit at the time of death. Using the text, "the surviving spouse of a qualified disabled veteran who previously received an exemption," 

Colorado legislators apparently did not consider the issue of active-duty deaths. Loss of the servicemember on active duty precludes the 'previously received an exemption' requirement. Proposed is a redefinition of a qualified recipient to include survivors of active duty servicemembers who die in the line of duty.

The second proposed legislative issue is veterans with VA Total Disability for Individual Unemployability, or 'TDIU.' Just like VA's other 100% disability veterans whose wounds or illnesses are rated totally disabling, these vets are 100% permanently and totally disabled, but currently are excluded from the exemption. 

Their disability is total, not per the VA rating schedule for the particular disability, but because their service-connected disability makes them unable to maintain employment. A TDIU veteran has been found by the VA to be physically or mentally unable to ever work again due to their service-connected disabilities. MVA will propose redefining 'disabled veteran to include TDIU veterans."

Very kind article from the National Veterans Legal Services Project

The National Veterans Legal Services Project (NVLSP) is a wonderful organization dedicated to America's veterans and our families. They just did a nice "puff" piece and video on me. NVLSP and its co-directors are acknowledged by the entire veteran community as instrumental in forcing VA to honor many commitments to veterans.

From military sexual trauma, immunizations, toxic exposures, unfair discharges, and many other causes have found NVLSP and its volunteer attorneys, law school veterans law clinics, and associated law firms to be powerful allies. Always pro bono.

    

In my own experience, NVLSP and Bart Stitchman brought their expertise, as well as that of the Yale School of Law, into the fray our C-123 Veterans Association was having as we fought for Agent Orange exposure care and benefits from the VA. It took some years, but success was sweet, indeed, when Bob McDonald signed the regulation (38 U.S.C.§ 3.307(a)(6)(v) (the "C-123 Rule") for us on June 18, 2015.
 
NVLSP has never charged veteran clients for their service or even expenses. For example, they saved our C-123 Association over $75,000 just on fighting for FOIA responses, something the Air Force didn't seem eager to release.

NVSLP and Perkins Coie have represented us pro bono before the US District Court in Washington, successes that were noted by the Federal Bar Association in 2018, and at the USAF Board for Correction of Military Records. Bart and his colleagues are top-rated for their proper use of donations. NVLSP is one of the Combined Federal Campaign agencies. I encourage all veterans to consider helping other vets by donating here.

Did Colorado OVERTAX 100% Disabled Veterans an EXTRA $3.6M in Property Taxes?

Yes. It appears that for nearly fifteen years Colorado has accidentally but unconstitutionally overcharged hundreds of our 100% disabled military veterans by $4,050,000! Nearly seven percent of the totally disabled military veterans in Colorado are involved.This is a complicated constitutional argument to follow, so have fun! (The final paragraph provides the reasoning behind the $4.1M unfairly taxed from vets.)

In 2007 voters approved Referendum E to create Article X Section 3.5, qualifying 100% disabled military veterans a partial property tax exemption similar to the senior exemption. This had been referred to the voters by the legislature for constitutional amendment as S.C.R. 06-001:

"Property tax exemption for disabled veterans. For property tax years commencing on or after January 1, 2007, extends the existing property tax exemption for qualifying seniors to any United States military veteran, including any member of the Colorado national guard who has been ordered into the active military service of the United States, who has been separated from service under honorable conditions and who is 100% permanently disabled due to a service-connected disability. Requires the state to compensate local governments for property tax revenues lost as a result of the extension of the exemption."

For following this issue today, the relevant part of Article X Section 3.5, the amendment created by Referendum E is:

"(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"

The legislature then turned to provide an enabling statute to implement the new amendment, passing HB07-1251:

"(3.5) 'QUALIFYING 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 UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AS ONE HUNDRED PERCENT PERMANENT AND TOTAL DISABILITY PURSUANT TO A LAW OR REGULATION ADMINISTERED BY THE DEPARTMENT."

HB07-1251 begat the tax details in C.R.S. Section 39-3-202 which read (until 2016 with HB16-1444):

(3.5) "Qualifying 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 a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department.

By the plain reading of the new constitutional amendment, all a qualified vet would have to do is present a copy of their VA certification or proof of medical retirement from the armed forces as totally disabled in the line of duty. Both were specified in  Article X Section 3.5 because some military retirees never seek a VA disability – a number estimated by the state at about 450.

The problem causing vets being forced to pay extra property taxes by being denied the exemption arose when the constitutional amendment in Referendum E was implemented in tax statutes. The Legislature passed HB07-1251 and in doing so, forgot (neglected, opted against) to include the last fifteen words of Article X Section 3.5 – "the department of homeland security, or the department of the army, navy, or air force"

Do you see it? Compare the last fifteen words in Article X Section 3.5 against subsequent legislation. The lawmakers clearly did not include the referendum's provision for 100% disabled military retirees. Fifteen words left out denied the exemption to about 450 veterans.

By the plain reading of the new constitutional amendment, all a qualified vet would have to do is present a copy of their VA certification or proof of medical retirement from the armed forces as totally disabled in the line of duty. Both were specified in  Article X Section 3.5 because some military retirees never seek a VA disability – a number estimated by the state at about 450. 

Here's our problem: Colorado’s constitution is supreme, trumping statutory law in areas of conflict. Article X Section 3.5 therefore outguns HB07-1251, at least in the part where disabled military retirees are left out of the legislation.

So HB07-1251 seems unconstitutional. Only the Supreme Court can declare it so, but the plain meaning of the words (and of the words not included in the statute) is very clear. 100% disabled military retirees separated by their services should have been receiving our Disabled Veteran Property Tax Exemption since 2007.

In 2014 along came a 100% disabled military retiree who's application for the exemption was denied by CDMVA. The vet was initially rebuffed, referred back to the statute and various forms. But then he tracked the statutes back to the constitution and Article X Section 3.5. Even reading it a few times wasn't illuminating, at least not until he read it a bit more slowly and noted those missing fifteen words! Eureka!

This could have been resolved by working the issue up to the Supreme Court, but sympathetic advice from DOLA experts proved much more effective – "go to your legislators."

A couple phone calls, a few town hall meetings and many letters and emails later, Senator John Kefalas and other legislators took the bit in their teeth and got HB16-1444 enacted. That happened because the United Veterans Coalition backed the issue by making it a 2006 legislative objective. 

So, this little problem solved, thought the vet. HB16-1444 took effect in 2017 and he got his exemption, although he'd also received a VA 100% rating to replace his initial VA 100% disability rating for TDIU. Then in 2018 he noticed few of the counties updated forms or instructions to include those fifteen last words left out that got the correction.

Off went a missive to DOLA, asking them to urge counties and other state agencies to more closely adhere to the law. DOLA responded quickly, posting another reminder that circulated throughout the state. DOLA also said they'd update their own form and web site information.

Problem solved? No. Checking this month of June 2021, four years after HB16-1444 went into effect, fourteen years after the constitutional mistake was made, DOLA, Treasury, CMDVA and other agencies and most counties still fail to include 100% military disabled retirees.

How did the figure $4,050,000 get calculated?  The number of 450 affected disabled military retirees from state agency reports was multiplied by $600 for the average value of the property tax exemption denied them, then multiplied by fifteen years. Total: $4.1M.  Unconstitutional?

Here is the background paper trail on this issue.

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

Here are examples of state or county agencies failing to properly describe qualified veterans:

A. DOLA, CMDVA, Boulder, Douglas, Pacific, Weld, most counties's application

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

B. Douglas, most other counties' application instruction
===================================================

Property Tax

Disabled Veteran Property Tax Exemption

This program is for Disabled Veterans who:

• Are RATED by the U.S. Department of Veterans Affairs at 100%, Permanently and Totally Disabled by the U.S. Department of Veterans Affairs (Individual Unemployability does not qualify) AND

C. Even DOLA and the state Department of Military and Veterans Affairs doesn't correct inaccurate information.
====================================================

D.  Treasurer of the state - him, too! Fear of having to give unconstitutionally demanded property taxes back to the
disabled military retireesQ

I'm disappointed with passive, weak VFW support of racial justice and equality in America

Dear Veterans of Foreign Wars,

I am a life member, son of a life member and grandson of a life member.

My concern is with our VFW national approach to unjust racism.

A couple months back the new VFW national commander tried to quiet the storms caused during his installation when he said, "Black Lives DO Matter." Note his "DO" in all-caps. Emphatic! That led to an all-members letter to back-paddle his words. In this, VFW has chosen a coward's position regarding today's racial turmoil. https://drive.google.com/.../1qqASXd4Pc4.../view...

Dear Mr. Roesch,

I am alarmed and disappointed with the inadequate VFW response to our country's racial unrest.

VFW continues our passive approach, surrendering any moral claims to truly care or advance meaningful solutions. Our position remains a tepid non-solution "against racism" claim while doing nothing more positive. Empty words, little moral authority, we comfort nobody.

In 2016 VFW National Commander Keith Harman wrote, “We have no tolerance for racism. Our nation is great because of the diversity of its people, and there is no place within this organization for a differing opinion.” 

But five years later, we've done nothing useful. Of course we're against racism. Even bigots insist in their hatred and ignorance that they are not racists. 

Together with these bigots, we merely whisper we're against racism but do too little to matter. Why don't post or department reports cover minority issues and recruiting? When was the last article in our magazine or newsletters focused on overcoming the racial divide?

These last seven months I have been demonstrating, along with my church and other community folks - not protesting, just quietly trying to support of what I consider racial justice and equality. And peace.

After the first few days there were phone calls from VFW members to the post commander here in

Fort Collins, complaining about my sitting at a street corner in my wheelchair with a sign reading "VFW Against Racism." The post was concerned it would offend members even more than merely verbally stating we're against racism. 

Imagine: VFW members complaining about an important value officially proclaimed all around the county, but complaining about thisVFW value publicly proclaimed by my little poster.

This situation has parallels in combat, but this time we VFW troops hear the sound of the guns and quietly march away rather than towards our duty. As a 30-year life member, I'm ashamed. This is a battle we needed to win long ago but is instead a conflict being gifted to our children and grandchildren.

Of course, we're busy falsely assuring ourselves VFW and other veterans organizations are somehow not contributing in any way to these troubles! None of the lingering problem of racial turmoil is our responsibility and we are no part of any solution. WRONG!

This head-in-the sand, deliberate self-deception is not the solution we as warriors ...even if as old warriors...are responsible for delivering to our children and grandchildren.

Respectfully and in brotherhood,

Wesley T. Carter, USAF Ret.
Life Member, St Cloud Post 428

REPRINT: Back in 2017 I complained that the state ignored HB16-1444 – Still little compliance with constitution!

by Wes Carter, National Chairperson, The C-123 Veterans Association

It’s damn hard to believe. Over this last decade state officials simply ignored property tax provisions spelled out in Colorado’s constitution to provide a small exemption to totally disabled troops retired by the military for line-of-duty injuries. It’s like the law simply went missing in action.

Back in 2006 voters amended our constitution, approving by a four-to-one margin to provide a small, partial property tax exemption. Only about $6000 value on average, the exemption is for two categories of injured servicemembers: Troops retired by the military as totally and permanently, and second, veterans rated 100% totally and permanently disabled by the Department of Veterans Affairs – "TDIU."

Referendum E carefully addressed both of the above categories because there are three differences between them:

1. Not all disabled military retirees also seek a VA disability rating – ratings must be applied for and, unlike military disability retirements, can take months or years to establish

2. Although based on similar laws, often military retirees face years of delays with claims and appeals to receive VA ratings, but military disability retirements are effective immediately upon leaving active duty

3. The military views a disability as medically unable, through line-of-duty illness or injury, to perform one's military specialty or be retrained in another; VA views disability as the percentage of loss of capacity to work in meaningful employment, somewhat similar to Social Security disability rules

(real example: Northern Colorado resident Vietnam-era veteran medically retired as 100% by the military in 1991 because of Gulf War injuries. Filed VA claims for numerous 100% disabling injuries and Agent Orange illnesses in 1992-1994 but not finally approved for 100% VA disability rating until 2015. Per our constitution's Article X Section 3.5, this veteran was eligible for Colorado's disabled veteran tax exemption in 2007. As of December 2017, still no state web site instructions or forms permit his application because only federal VA 100% disability ratings are mentioned, not his 100% military medical retirement.)

Problem: Through an oversight when the 2007 statute was drafted, the category of totally disabled military retirees was simply not mentioned…language about them is in the constitution, but was absent from the text of the law.

In 2015 concerned citizens discovered this missing language issue and asked the legislature to align the constitution with the statute. Both houses approved HB-1444 unanimously and it was signed into law in May 2016.

And then, generally ignored by state and local officials.

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

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. 

SAMPLE MESSGE TO COLORADO STATE LEGISLATORS FOR GOLD STAR WIVES' PROPERTY TAX EXEMPTION

Colorado residents, there's a sample letter or email below that you should send your state senator or representative (around the end of June is the best time) as we fight to get the same property tax relief for Gold Star Wives as Colorado gives survivors of disabled veterans. 

Here are the names of Colorado's 35 senators and state's 65 representatives.

"In the spirit of the Assembly of the State of Colorado Senate Joint Resolution 21-010s, issued April 5, 2021 in honor of Gold Star Families, I strongly urge in 2022 much more substantive respect be shown Gold Star Wives with your support of 150 survivors whose spouses died on active military service.

As the needs of Colorado and its citizens form the 2022 legislative agenda, please support their inclusion in the Disabled Veteran Survivor Property Tax Exemption. The only reason they are denied the benefit is that their spouses died on active military service.  Only the line-of-duty death of their military spouse disqualifies Gold Star Wives from the same modest state benefit extended to survivors of our totally disabled veterans.

Language in Article X Section 3.5 (1)(b) of the Colorado Constitution provides for survivors of totally disabled veterans and of the Senior Homestead Exemption. Illogically, the phrasing completely disqualifies survivors whose active-duty military spouses lost on active duty. Article X Section 3.5 (1)(b) reads, in part: 

 (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

 

In 2014, HB 14-1373 dealt more directly with homesteaders' survivors, providing for "the surviving spouse who takes possession of the qualifying residence of a deceased."  Again, active duty troops' survivors were disqualified unless the family owned a Colorado home when the military spouse died – most military families, especially the young and junior ranks, do not own homes. Personal income and the frequent necessity of their transfers often makes home ownership illogical except as they near retirement. 

The language of HB 14-1373 also worked against the hopes of survivors stationed out of Colorado but hope to return or establish residence here. 

Colorado denies the exemption to survivors of active-duty military because their spouses died. Those servicemembers will never come home as disabled veterans, alive to be "previously qualified" for the exemption for which they never had the chance to apply. 

They died instead of being injured. Benefit denied the surviving spouse.  This is a too-gruesome "Catch-22".

It is also an illogical distinction between active duty troops' survivors and veterans' survivors. Perhaps our legislators did not intend to disqualify military survivors, but did they overlook the fact that not every soldier, sailor, airman or Marine will be coming home alive? Did they overlook the fact that America has been at war for the last two decades?

LSC estimates a total only 150 widows and widowers, survivors of active duty servicemembers. The state's homestead exemption benefits over a quarter million Colorado homeowners and their survivors. 

Gold Star Wives are just 0.0006% of that population. LCS says coverage for them would under $100,000 with negligible administrative overhead. Hardly an insurmountable hurdle for Colorado!

Perhaps today's wiser Legislature needs to include the death of an active-duty servicemember in its definition of "disabled veteran."

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!

Colorado's Curious Management of its Disabled Veteran Property Tax Exemption, & the "Unemployability" Disqualification (updated May 12, 2021)

Five years ago I wrote about the curious sleight of hand employed to sell the voters on a worthy Colorado constitutional amendment but then the enabling legislation delivered a greatly watered-down statute. 

I backed off the subject after the United Veterans Committee (now United Veterans Coalition) made clear its nonsupport at that time. Understandably, it was best to avoid conflict and not mess up the carefully-crafted UVC legislative agenda. Happily, I understand that UVC has a related bill to increase the exemption as one of the 2021 objectives. Unhappily, I feel its cost of over $19M leaves no chance of success and UVC and the bill's sponsor might instead have pushed for Gold Star Wives and/or TDIU disabled veterans.

I refer here to Referendum E from back in 2006. Our legislature generously proposed a constitutional amendment (Article X Section 3.5) to provide a small partial property tax exemption to totally disabled veterans. Note the wording: "totally disabled veterans." Let's follow that bouncing ball of how definitions of  "totally disabled veterans" kept a-changing – and to finally covered as few vets as possible:

Here is the full text of Referendum E to amend the state constitution:

"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.”

This is important: Note the "one hundred percent permanently disabled" and the separate phrase, "due to a service-connected disability." Here in Colorado those words are now interpreted to be one kind of totally disabled veteran but could be read to refer to two kinds. That's right. VA has two different types of totally and permanently disabled veterans. "TDIU" for total disability for individual unemployability" and 100% service connected disabled for vets with a disability, or group of disabilities when added together, equalling 100%. 

Here is how the Legislative Council told us via the Blue Book what we were voting for:

"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."

An overwhelming 85% of Colorado voters approved this worthy benefit for those who served our state and nation. But then the lawmakers themselves got involved and took a fire hose to the benefit, watering it down quite a bit.

When Denver finally enacted legislation for the mechanics of Article X section 3.5 to work, Referendum E ended up much less broad than what we approved. The number of qualified recipients of the benefit was cut by more than half to protect budget resources for other projects.

Here is the actual text that finally delivered Referendum E to us as law:

"(3.5) “Qualifying 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 a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department."

And next, here is the Colorado Department of Military and Veterans Affairs form for applicants, where there are two portions describing "totally disabled veterans."

"A “qualifying disabled veteran” is a person who meets each of the following requirements
- § 39-3-202(3.5), C.R.S . A “qualifying disabled veteran” is a person who meets each of the following requirements - § 39-3-202(3.5), C.R.S.• The veteran sustained a service-connected disability while serving on active duty in the Armed Forces of the United States. This includes members of the National Guard and Reserves who sustained their injury during a period in which they were called to active duty. • The veteran was honorably discharged.• The federal Department of Veterans Affairs has rated the veteran’s service-connected disability as a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department"

– and from the back page – 

"2. DISABLED VETERAN STATUS: To qualify, both questions must be true and you must attach a copy of your VA award letter verifying that you have been given a permanent disability rating by the VA." 

CDMVA web site:

"The Disabled Veteran Property Tax Exemption is available to applicants who sustained a service-connected disability rated by the Federal Department of Veterans Affairs as a 100 percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the Department, the United States Department of Homeland Security, or the Department of the Army, Navy or Air Force. VA unemployability awards do not meet the requirement for determining an applicant’s eligibility." 

So, after all this reading, do you see where the disabled veteran property tax exemption got watered down by more than half? It was through the disqualification of veterans rated totally and permanently disabled by VA for "unemployability." Tossed into the program are the words, "VA unemployability awards do not meet the requirement for determining an applicant’s eligibility."  Note that these TDIU people aren't veterans who are out of work, but instead vets who've been evaluated as being physically unable to ever work. And are monitored to make sure that remains the case.

Side note: the constitution included as eligible veterans those who were medically retired by their service as 100% disabled. The fourteen words describing these vets were left out of the law until 2016, when HB16-1444 brought the tax legislation into accord with the constitution.

(Here is an analysis I prepared in 2016 when I last worked on disabled veteran unemployability tax exemption issues.)

VA "unemployability" is its 100% disability rating for vets with at least one 60% service-connected issue and whose overall disabilities are so severe, so far beyond the scope for which VA assigned the 60%, that any meaningful employment is impossible. VA has other rating of "catastrophically disabled" but even when a vet is rated both unemployable and catastrophically disabled, that doesn't meet CDMVA's redefinition of Referendum E also is awarded to vets with at least a 60% service-connected disability:

"Veterans are considered to be Catastrophically Disabled when they have a severely disabling injury, disorder or disease that permanently compromises their ability to carry out the activities of daily living. The disability must be of such a degree that the Veteran requires personal or mechanical assistance to leave home or bed, or require constant supervision to avoid physical harm to themselves or others."

 Let's note that VA has two kinds of unemployability awards. The first is temporary or "IU," meant for periods of uncertainty about recovery or rehabilitation after surgery or illness, and the second is permanent (TDIU) for exactly that – permanent disability for life. TDIU veterans not only are medically determined to be unable to work, they are also carefully evaluated for that situation by the Veterans Benefit Administration before given the rating. Finally, they are carefully monitored by VA to check that they remain unable to work and both Social Security and IRS records are checked. 

Because Colorado references the VA totally disabled rating everywhere, we should look at how VA itself describes a totally disabled veteran. Read carefully and compare to Colorado's absolute disqualification of TDIU vets from the Disabled Veteran Property Tax Exemption. Here is the VA Office of Inspector General's very appropriate definition:

"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",

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

Clearly,  veterans with total disability, including TDIU, is what voters thought they were approving by votes for Referendum E back in 2006. So where did the Colorado prohibition of unemployability for the benefit come from?

I asked CDMVA and they said ask DOLA. I asked DOLA and in 2014 was told "some legislators" wanted that limitation. Legislators. Not the voters. Legislators introduced (snuck in!)  their own idea of
disqualification into what voters more broadly approved as our constitutional amendment.

My view: Veterans with a 100% disability rating, including TDIU, were provided the small tax exemption via Referendum E when we voted approval. TDIU eligibility should be corrected by legislative action. I do not favor broadening the Disabled Veteran Property Tax Exemption below the 100% disability level as the impact would be far too burdensome on taxpayers. 

Further, veterans often have disabilities common among folks their own age group, such as COPD, diabetes, hypertension and hearing loss. It would be unfair to a taxpayer with COPD to pay full property taxes while the veteran neighbor with a 50% COPD disability rating doesn't. The obvious need for tax relief is for survivors and the totally disabled veteran! Full stop.

Conclusion: A few legislators hijacked Referendum E and Article X Section 3.5 of the constitution, doing decades of harm to a large number of otherwise qualified Colorado totally disabled veterans and their survivors.

Time to set this right! What say you – Is 2022 too soon?

Mission Statement & Initial Plans for Gold Star Wives 2022 Property Tax Initiative

CLICK to download this 5-page outline of this goal for Gold Star Wives to get the same property tax relief as do survivors of disabled veterans.

Progress. Notes – April 16, 2021

 I have to admit, progress thus far is fairly disappointing. Mailings and phone calls for two weeks to politicians, associations, veterans, the media and everyone else I could think of have had a single response. Senator Ginia's staffer called to ask a couple questions to decide whether she'd brief her boss.

On Monday I have a Zoom call with the Governor and the Lieutenant Governor's chiefs of staff. I have questions aplenty, but don't know what their perspective is. Last year it was all about, "Nice, Wes. We'd like to offer widows the exemption but where's the money to come from?"

Here's an issue nobody in the Capitol would vote against, and we can't get traction. At age 75 and with various attention-grabbing health issues, I sure hope some champion will leap out in front of this project to take it on.

Scan our QR code for the Gold Star Wives briefing packet

The Colorado Legislature just passed another resolution "honoring" Gold Star Spouses. Wasn't that nice?

Yes, it was nice of the legislature, but Colorado certainly did it on the cheap! 

Our legislature once again has published a joint resolution (above) "honoring" survivors of Colorado's soldiers, sailors, airmen and Marines who died on active duty, often in combat, always in service to state and nation. A Gold Star Wife (sometimes the word "spouse" is used) has lost their spouse while on active military duty. The Gold Star Wives is an organization nobody wants to join - the cost in pain and suffering is just too high!

Clearly, it is an empty vessel. Nice words, quality paper, good typing and warmly appreciated by the widows, but completely useless in helping widows of Colorado's war dead address the financial impact of their loved ones' s death while on active military duty.

But nothing more substantial than a resolution with a budget impact of three sheets of paper. Nothing else. No benefits extended by a tight-fisted legislature during times when both government and the governed find themselves stretched financially.

The issue here is that for yet another year, our legislature had opted not to permit Gold Star Wives to receive the same small partial property tax exemption provided to survivors of 100% disabled veterans. How is this done?

In 2006 voters approved Resolution E and offered Colorado's veterans with a 100% VA disability a modest property tax exemption. Merely exempting $100,000 of the first $200,000 assessed valuation. Saves between $459-$600 – not much but it helps when trying to get by on the small VA widow's pension.

The benefit is only extended to the survivor of a disabled veteran already in receipt of the property tax exemption at the time of death. So, what about a widows of a troop killed in combat? Yup - there's the problem. A soldier dying in combat is obviously totally disabled by death but will never "be in receipt of the exemption at the time of death," as required by Article X Section 3.5 of the state constitution.

Monday was Gold Star Spouse Day. Here are Five Things to Know

Here is an article about 5 things to know about Gold Star Spouses Day. I'll add another: Colorado denies survivors of active duty troops the property tax exemption provided survivors of totally disabled veterans, 

 Mandy Baker

Posted On April 29, 2020 16:11:43

Gold Star Spouses Day has its origins way back to World War I. The families of servicemen would fly banners and hang them in their windows. These banners had a blue star to represent a service member in uniform. But, if their loved one was killed in action, the color of the star was changed from blue to gold, thus notifying the community the ultimate price that family had paid for their country.

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1. The Gold Star lapel pin was created in 1947

Following the popularity of the banners, in 1947, Congress approved the design for the official Gold Star lapel pin/button. This was introduced to represent service members who had died in combat. The pin takes the form of a gold star on a purple background.

2. The military bestows the Gold Star upon families 

During the funeral service of the fallen military member, senior officers present the Gold Star Pin in addition to the national colors to the spouse or next of kin as a mark of respect for their sacrifice.

3. Gold Star Wives/Spouses Day began in 2010

In 2010, the first Gold Star Wives Day was observed. Two years later the Senate passed a resolution that codified Gold Star Wives Day, which was set to be observed April 5th each year. To make it more inclusive this was changed later and renamed Gold Star Spouses Day.

4. Gold Star Spouses Day raises awareness

Gold Star Spouses Day brings awareness of the sacrifices and grief these spouses have faced in the name of their country. However, possibly more importantly, it brings awareness for the Gold Star survivors themselves of the large network of resources and assistance that is available to them. A few examples of the resources available to these spouses are: Tragedy Assistance Program for Survivors (TAPS), scholarship resources which include the Pat Tillman Scholarship and the Fisher House Foundation Scholarship for Military Children, in addition to the Army’s Survivor Outreach Services (SOS).

5. Gold Star Spouses Day is observed in many ways

While Gold Star Spouses Day is not a national holiday, there are many installations that have their own programs to observe this day. Many of the installation observances focus on the military fitness and lifestyle. For instance, there are quite a few remembrance 5Ks which are run on April 5. There are also remembrance efforts seen online and on social media. One such effort is the Facebook campaign which urges Gold Star families to share photos and memories of their fallen loved ones.

While Gold Star Spouses Day is one day set aside each April to acknowledge the sacrifices of these military family members, their grief and loss is something that should be remembered each and every day. These special families have lost a loved one in the name of freedom, in the name of the United States. Their family member willingly fought, served and gave that ultimate sacrifice. This is something that should never be overlooked or forgotten, rather is something that should be acknowledged every day. Without these tragic losses, Americans would not have the freedoms they hold so dear, nor would America be the proud country that it has always been. It is only through the willingness to give everything that Americans have the ability to hold onto the patriotic pride that is so important.

This Gold Star Spouses Day, and every day, take the time to remember these families that have given so much. Never take for granted the freedoms America has been given and fought for. Keep these sacrifices in mind each day, and be grateful for the men and women who are so willing to pay that ultimate price for their country. Whether you take to social media or see one at your local military installation, thank a Gold Star Spouse today.