Colorado 2022 Regular Session

Colorado Senate Bill SB093

Introduced
1/28/22  
Refer
1/28/22  

Caption

Expand Senior And Veteran Property Tax Exemptions

Impact

If enacted, SB093 would significantly alter the landscape of property tax law as it pertains to exemptions for seniors and veterans. The increased exemption value serves to provide significant financial relief to these populations, potentially affecting state revenue from property taxes. The bill acknowledges the unique circumstances faced by seniors changing homes due to health-related issues, aiming to ensure they are not penalized financially during vulnerable times.

Summary

Senate Bill 093 aims to enhance property tax exemptions for qualifying seniors and disabled veterans in Colorado. The bill proposes to increase the maximum exempt value of an owner-occupied primary residence from $200,000 to $400,000 for those individuals. Additionally, it introduces provisions for seniors who have had to change their primary residences due to medical necessity. Under these conditions, affected seniors would be considered as having met a 10-year occupancy requirement even if they have not lived in the new residence for that duration, making it easier for them to qualify for tax exemptions.

Contention

Debate around SB093 is expected to focus on its fiscal implications for the state budget and local government revenues. Critics might argue that while the intention behind the bill is to support seniors and veterans, the increased exemptions could strain local funding for services. Additionally, the definition of 'medical necessity' and its verification process are likely to be points of contention, with concerns about potential loopholes and the administrative burden placed on state agencies responsible for implementation.

Companion Bills

No companion bills found.

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