Colorado Owes Our Gold Star Widows the Property Tax Exemption Given Disabled Veterans' Widows

 

Scan codes to download our Gold Star Wives Property Tax Exemption briefer and our Powerpoint talk

These will be go to our Google Drive files for the most current version of the one page brief, the longer full background report, and the PowerPoint presentation that's been used so far. The Colorado National Guard is mentioned throughout but will be only more generally referenced in a later version.

1.The two page shortest possible handout is linked here.

2. Full 12-page brief:
Link: https://drive.google.com/file/d/1N0HT08Ykq4gHjoQnB-8zU4dudaWLtdLn/view?usp=sharing

3. PowerPoint briefing (18mb): Link: https://drive.google.com/file/d/1SpTlf_i0ttwSEjTuuC4TWbNR6S5CSU5O/view?usp=sharing

4. Background Files Collection (120 pages)
Link: https://drive.google.com/file/d/15k0Ee2ddxtgJtzP4_pH_S7qUnL36VEHZ/view?usp=sharing

SITREP 24 Apr 2021: Stalled??

Stalled? Well, certainly not much interest, although everyone'a so polite. After all, how can anyone not be compassionate towards Gold Star Wives?  What about the argument "Equal taxes for Gold Star Wives?" Does it just fall flat?

Well, too often there's only mild concern about this problem with Colorado's Gold Star Wives' property tax issue. In six years I've had conversations with United Veterans Collation, chiefs of staff in Denver, legislative assistants and others. I've sent out over 500 emails with but two or three responses, including a very nice one recently from Senator Joann Ginal's staff here in Fort Collins. 

Perhaps this will be something our local senator will get behind, for which I'm grateful even for her briefest consideration of the issue. From her colleagues, from other directions, other places. Nothing.

Nothing.

"Not my problem, but perhaps you could talk to your legislator." 

"We can't do anything on survivors' benefits. That's (fill in the blank) responsibility." "Maybe next year."

"We need all possible questions answered before we can possibly discuss this." (BTW, I'm 75 years old, quite ill, sucking oxygen, worried about whether my cancer is gone, homebound and I've only got a few thousand dollars budgeted to throw at the issue. It isn't like I'm able to do this myself: Rather, I pretty much expected responsible public servants and veterans advocates to see a problem when laid out before them and discuss how it can be resolved. Yeah, right. 

Since 2016 when I first brought this to the attention of UVC, there's been ZIP, zero, nada, nothing. I thought the issue of Colorado making Gold Star Wives pay more property taxes than survivors of Colorado's 100% disabled veterans would strike many Coloradans as wrong to the core. Nope.

League of Women Voters, University Women clubs, veterans organizations, DMVA, DOLA, other state agencies – almost universally no response at all. The folks I was to speak with are disappointed to learn that Gold Star Wives whose spouses died on active duty are denied the same partial property tax exemption. granted survivors of totally disabled veterans. They're somewhat taken aback. Saddened, a little. Disbelieving that the state would do that to military widows. Disappointed.

Disappointed, but not pained enough by this gruesome distinction between the two types of military widows that anyone seems to be willing to do anything. Other issues crowd Colorado's United Veterans Coalition state legislative agenda for 2021, just as they have in 2016, 2017, 2018, 2019, and 2020. The other issues are important, of course, but so is unjust taxation of active duty widows. 

I'm puzzled: How could UVC have a (very worthy!) goal of property tax relief VA Total Disability for Individual Unemployability (TDIU) disabled veterans (wonderful – a goal I've also advocated directly and thru the UVC since 2015!) but not Gold Star Wives? Logically, conscious state leaders would balk at tens of thousands of TDIU claimants, but not at under a thousand Gold Star Wives. Logically, both issues are so tied to the same Article X Section 3.5 that they both should have been legislative objectives, either jointly or as separate issues.

I need to remind myself of Ecclesiastes 9:10: “Whatsoever thy hand findeth to do, do it." Sounds reasonable...just keep doing it as best we can.

with thy might.”I'm amazed, because this is an issue guaranteed to get a virtually unanimous vote if it could ever reach our legislators. After all, imagine the news photo of the very few politicians who would raise their hands in opposition to legislation permitting Gold Star widows the same property tax exemption granted survivors of totally disabled veterans.

There are so few Gold Star Wives. Especially few are the Gold Star Wives whose spouses died on active duty. The best guess is Colorado has fewer than one thousand men and women survivors of troops lost on active duty. The number pales against the numbers receiving the Homestead Exemption – the total disabled veterans and survivors are only 2% of the general homestead exemption category, and active duty widows/widowers a terribly smaller percentage of that.

Here's the sum of a couple thousand dollars spent trying to get some action and six years of writing, calling, visiting, emailing and glad-handing:
1. A single state senator's staff called me once and emailed me twice, and is still looking at this
2. A Zoom meeting on April 19 2021 to explain what I had on my mind, but "where is the money to come from" and "what legislators are behind this" and "we can't say anything until we see some legislation." So much for my hope of leadership from the Governor or Lieutenant Governor. It isn't that they are supposed to help, but it would help, Help a lot. I expected a genuine "that's terrible, and must be fixed because by God we don't treat war widows that way."
It never came. Instead, "thanks for your input, good bye." If there was help to be offered, or even mild encouragement, not that day. Nor any other day.
3. Two emails came back from folks directing the UVC state legislative effort. They explained GSW was represented in the coalition. It was good learn that CSW could submit the issue for next year's legislative objectives and that is was seemed "reasonable." Indeed. I thought UVC was the best place to turn for action. That's what I thought last month. That's what I thought six years ago.
4. I received an email from a wonderful state Gold Star Wife explaining that their organization is sensitive to Colorado's budget issues during 2020 and 2021, and they don't want to add to the tax burden of their fellow citizens. They are also grateful to the Colorado National Guard and feel survivors of Guard members killed on active state or federal service should be included in any property tax exemption.
They feel next year or 2023 might be a more appropriate time to seek action. I have to admire their patience and self-sacrifice, not only as Gold Star Wives but in the great caution they take to avoid a state budget impact. Willing to let my family have the small property tax exemption that rightfully should have gone to them as the first priority of the government and citizens of Colorado.

Gold Star Wives discussions continue at the Colorado National Guard Association

 

Visiting with the Colorado National Guard Conference

Great opportunity to discuss efforts to get property tax exemptions for Gold Star Spouses, not this year but working toward 2022 or 2023 at the latest.

Great opportunity to discuss efforts to get property tax exemptions for Gold Star Spouses, working toward 2022 or 2023 at the latest.

 

Equal Treatment for Colorado Gold Star Wives!

 

Update on Timing, United Veterans Coalition and More:

TIMING IS EVERYTHING

Today I've had some very welcome input from "those in the know" about a Gold Star Wives property tax
exemption efforts, and want to post it here.

First, neither United Veterans Coalition of Colorado nor Gold Star Wives is seeking action on such issues for 2021, and that's ideal because some groundwork is needed this year. There is no possibility of resolution until 2022 and more likely, not until 2023. There are many veterans issues on this year's schedule and it is vital to set priorities.

I'll continue efforts to contact UVC committee chairs about how they'd suggest moving forward. This kind of property tax relief is not on the list of UVC legislative objectives. UVC does have, however, the objective of legislation adding veterans with permanent and total individual "unemployability" (my thoughts) to the benefit. I like legislation rather than constitutional amendment, but certainly feel the priority should rest with action helping survivors as soon as politics and economics permit.

Here's UVC's state legislative objective. Note Item 7, which reads:

7. Support legislation to add ‘Individually Unemployable’ veterans (as defined by U.S.C.Title 38) to the Homestead Act property tax exemption

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.