Second Regular Session
Seventy-third General Assembly
STATE OF COLORADO
INTRODUCED
LLS NO. 22-0681.01 Jason Gelender x4330
SENATE BILL 22-093
Senate Committees House Committees
State, Veterans, & Military Affairs
A BILL FOR AN ACT
C
ONCERNING EXPANSION OF EXISTI NG PROPERTY TAX EXEMPTIONS101
FOR CERTAIN OWNER-OCCUPIED PRIMARY RESIDENCES , AND, IN102
CONNECTION THEREWITH , INCREASING THE EXEMPT AMOUNT103
OF ACTUAL VALUE OF THE OWNER -OCCUPIED PRIMARY104
RESIDENCE OF A QUALIFYING SENIOR OR VETERAN WITH A105
DISABILITY AND PRESERVING THE EXEMPTION OF A SENIOR WHO106
CHANGES PRIMARY RESIDENCES DUE TO MEDICAL NECESSITY .107
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
.)
SENATE SPONSORSHIP
Liston, Gardner, Hisey, Holbert, Lundeen, Priola, Rankin, Simpson, Smallwood, Woodward
HOUSE SPONSORSHIP
Carver,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing statute.
Dashes through the words indicate deletions from existing statute. For property tax years commencing on or after January 1, 2022, the
bill:
! Increases the maximum amount of actual value of the
owner-occupied residence of a qualifying senior or veteran
with a disability that is exempt from property taxation from
$200,000 to $400,000; and
! Specifies that a senior is deemed to be a 10-year
owner-occupier of a primary residence that the senior has
owned and occupied for less than 10 years and therefore
qualifies for the senior property tax exemption for the
residence if:
! The senior would have qualified for the senior
property tax exemption for the senior's former
primary residence but for the fact that medical
necessity required the senior to stop occupying the
former primary residence;
! The senior has not previously received the
exemption for a former primary residence on the
basis of medical necessity; and
! The senior has not owned and occupied another
primary residence since the senior first stopped
occupying his or her former primary residence due
to medical necessity.
"Medical necessity" is defined as a medical condition of a senior that a
physician licensed to practice medicine in Colorado has certified, on a
form developed by the state property tax administrator, as having required
the senior to stop occupying the senior's prior primary residence.
When applying for an exemption on the basis of medical necessity,
a senior must provide the form establishing proof of medical necessity.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 39-3-201, amend2
(1)(a) as follows:3
39-3-201. Legislative declaration. (1) The general assembly4
hereby finds and declares that:5
(a) Section 3.5 of article X of the state constitution, which was6
approved by the registered electors of the state at the 2000 general7
election and amended by the registered electors of the state at the 20068
SB22-093-2- general election, provides property tax exemptions for qualifying seniors1
and qualifying disabled veterans. I
N ACCORDANCE WITH THE PEOPLE FIRST2
LANGUAGE REQUIREMENTS OF SECTION 2-2-802, SECTION 39-3-202 (3.5)3
DEFINES THE TERM "QUALIFYING VETERAN WITH A DISABILITY " FOR4
PURPOSES OF THIS PART 2 SO THAT THE TERM HAS THE SAME MEANING AS5
THE CONSTITUTIONALLY DEFINED TERM "DISABLED VETERAN".6
SECTION 2. In Colorado Revised Statutes, 39-3-202, amend7
(1.5) and (3.5) as follows:8
39-3-202. Definitions. As used in this part 2, unless the context9
otherwise requires:10
(1.5) "Exemption" means the property tax exemptions for11
qualifying seniors and qualifying disabled
veterans WITH A DISABILITY12
allowed by section 39-3-203.13
(3.5) "Qualifying disabled veteran WITH A DISABILITY" means an14
individual who has served on active duty in the United States armed15
forces, including a member of the Colorado National Guard who has been16
ordered into the active military service of the United States, has been17
separated therefrom under honorable conditions, and has established a18
service-connected disability that has been rated by the federal department19
of veterans affairs as a one hundred percent permanent disability through20
disability retirement benefits pursuant to a law or regulation administered21
by the department, the United States department of homeland security, or22
the department of the Army, Navy, or Air Force.23
SECTION 3. In Colorado Revised Statutes, 39-3-203, amend (1)24
introductory portion, (1.5)(a) introductory portion, (1.5)(a.5), (6)(a)25
introductory portion, (6)(a)(I.5), and (6)(a)(II); and add (6)(a)(I.7) as26
follows:27
SB22-093
-3- 39-3-203. Property tax exemption - qualifications - definition.1
(1) For the property tax year commencing January 1, 2002, for property2
tax years commencing on or after January 1, 2006, but before January 1,3
2009, and for property tax years commencing on or after January 1, 2012,4
BUT BEFORE JANUARY 1, 2022, fifty percent of the first two hundred5
thousand dollars of actual value of residential real property that as of the6
assessment date is owner-occupied and is used as the primary residence7
of the owner-occupier shall be exempt from taxation, and
for property tax8
years commencing on or after January 1, 2003, but before January 1,9
2006, and on or after January 1, 2009, but before January 1, 2012, fifty10
percent of zero dollars of actual value of residential real property that as11
of the assessment date is owner-occupied and is used as the primary12
residence of the owner-occupier shall be exempt from taxation,
AND FOR13
PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY14
PERCENT OF THE FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL15
VALUE OF RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT16
DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF17
THE OWNER-OCCUPIER SHALL BE EXEMPT FROM TAXATION if:18
(1.5) (a) For property tax years commencing on or after January19
1, 2007,
BUT BEFORE JANUARY 1, 2022, fifty percent of the first two20
hundred thousand dollars of actual value of residential real property that21
as of the assessment date is owner-occupied and is used as the primary22
residence of an owner-occupier who is a qualifying disabled veteran shall
23
be VETERAN WITH A DISABILITY IS exempt from taxation, AND FOR24
PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY25
PERCENT OF THE FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL26
VALUE OF RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT27
SB22-093
-4- DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF AN1
OWNER-OCCUPIER WHO IS A QUALIFYING VETERAN WITH A DISABILITY IS2
EXEMPT FROM TAXATION, if:3
(a.5) For property tax years commencing on or after January 1,4
2015,
BUT BEFORE JANUARY 1, 2022, fifty percent of the first two hundred5
thousand dollars of actual value of residential real property that as of the6
assessment date is owner-occupied and is used as the primary residence7
of an owner-occupier who is the surviving spouse of a qualifying disabled
8
veteran
WITH A DISABILITY who previously received an exemption under9
paragraph (a) of this subsection (1.5)
SUBSECTION (1.5)(a) OF THIS10
SECTION IS EXEMPT FROM TAXATION , AND FOR PROPERTY TAX YEARS11
COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY PERCENT OF THE12
FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL VALUE OF13
RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT DATE IS14
OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF AN15
OWNER-OCCUPIER WHO IS THE SURVIVING SPOUSE OF A QUALIFYING16
VETERAN WITH A DISABILITY WHO PREVIOUSLY RECEIVED AN EXEMPTION17
UNDER SUBSECTION (1.5)(a) OF THIS SECTION IS EXEMPT FROM TAXATION.18
(6) (a) Notwithstanding the ten-year occupancy requirement set19
forth in subparagraph (I) of paragraph (a) of subsection (1) SUBSECTION20
(1)(a)(I) of this section, an owner-occupier who has not actually owned21
and occupied residential real property for which the owner-occupier has22
claimed an exemption under said subsection (1) OF THIS SECTION for the23
ten years preceding the assessment date shall be IS deemed to have met24
the ten-year requirement and shall be IS allowed an exemption under said25
subsection (1)
OF THIS SECTION with respect to the property if:26
(I.5) For property tax years commencing on or after January 1,27
SB22-093
-5- 2015, the owner-occupier would have qualified for the exemption with1
respect to other residential real property that the owner-occupier owned2
and occupied as his or her primary residence before moving to the3
residential real property for which an exemption is claimed but for the4
fact that a natural disaster destroyed the former primary residence or5
otherwise rendered it uninhabitable; and OR6
(I.7) (A) F
OR PROPERTY TAX YEARS COMMENCING ON OR AFTER7
J
ANUARY 1, 2022, THE OWNER-OCCUPIER WOULD HAVE QUALIFIED FOR8
THE EXEMPTION WITH RESPECT TO OTHER RESIDENTIAL REAL PROPERTY9
THAT THE OWNER-OCCUPIER OWNED AND OCCUPIED AS HIS OR HER10
PRIMARY RESIDENCE BEFORE MOVING TO THE RESIDENTIAL REAL11
PROPERTY FOR WHICH AN EXEMPTION IS CLAIMED BUT FOR THE FACT THAT12
MEDICAL NECESSITY REQUIRED THE OWNER -OCCUPIER TO STOP OCCUPYING13
THE OTHER RESIDENTIAL REAL PROPERTY AS HIS OR HER PRIMARY14
RESIDENCE, SO LONG AS THE OWNER -OCCUPIER HAS NOT PREVIOUSLY15
RECEIVED THE EXEMPTION PURSUANT TO THIS SUBSECTION (6)(a)(I.7)(A)16
FOR PROPERTY OTHER THAN THE RESIDENTIAL REAL PROPERTY FOR WHICH17
AN EXEMPTION IS CLAIMED AND THE OWNER -OCCUPIER PRESENTS TO THE18
ASSESSOR, WHEN APPLYING FOR THE EXEMPTION, THE FORM ESTABLISHING19
PROOF OF MEDICAL NECESSITY THAT IS DESCRIBED IN SUBSECTION20
(6)(a)(I.7)(B)
OF THIS SECTION.21
(B) A
S USED IN THIS SUBSECTION (6)(a), "MEDICAL NECESSITY"22
MEANS A MEDICAL CONDITION OF AN OWNER -OCCUPIER THAT A PHYSICIAN23
LICENSED TO PRACTICE MEDICINE IN THE STATE PURSUANT TO ARTICLE 24024
OF TITLE 12 HAS CERTIFIED, ON A FORM DEVELOPED BY THE25
ADMINISTRATOR AND MADE AVAILABLE ON THE WEBSITE OF THE DIVISION26
OF PROPERTY TAXATION OF THE DEPARTMENT OF LOCAL AFFAIRS , AS27
SB22-093
-6- HAVING REQUIRED THE OWNER -OCCUPIER TO STOP OCCUPYING THE1
OWNER-OCCUPIER'S PRIMARY RESIDENCE.2
(II) W
ITH RESPECT TO AN EXEMPTION CLAIMED PURSUANT TO3
SUBSECTION (6)(a)(I) OR (6)(a)(I.7) OF THIS SECTION, the owner-occupier4
has not owned and occupied residential property as his or her primary5
residence other than the residential real property for which an exemption6
is claimed since the condemnation occurred
OR SINCE THE7
OWNER-OCCUPIER FIRST STOPPED OCCUPYING HIS OR HER FORMER8
PRIMARY RESIDENCE DUE TO MEDICAL NECESSITY .9
SECTION 4. In Colorado Revised Statutes, amend 39-3-204 as10
follows:11
39-3-204. Notice of property tax exemption. No later than May12
1, 2013, and no later than May 1 of each year thereafter in which an13
assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a)14
that is not included with the tax bill, each assessor shall mail to each15
residential real property address in the assessor's county notice of the16
exemption allowed by section 39-3-203 (1). As soon as practicable after17
January 1, 2014, and as soon as practicable after January 1 of each year18
thereafter, each county treasurer shall, at the treasurer's discretion, mail19
or electronically send to each person whose name appears on the tax list20
and warrant as an owner of residential real property notice of the21
exemption allowed by section 39-3-203 (1). The treasurer must mail or22
electronically send the notice in each year on or before the date on which23
the treasurer mails the property tax statement for the previous property tax24
year pursuant to section 39-10-103. No later than May 1, 2008, and no25
later than each May 1 thereafter, each assessor also shall mail to each26
residential property address in the assessor's county notice of the27
SB22-093
-7- exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007,1
the division shall mail to the residential property address of each person2
residing in the state who the division believes is a qualifying disabled3
veteran
WITH A DISABILITY notice of the exemption allowed by section4
39-3-203 (1.5) for the 2007 property tax year. However, the sending of5
notice to a person by the division does not constitute a determination by6
the division that the person sent notice is entitled to an exemption. The7
notice shall be in a form prescribed by the administrator, who shall8
consult with the division before prescribing the form of the notice of the9
exemption allowed by section 39-3-203 (1.5), and shall include a10
statement of the eligibility criteria for the exemptions and instructions for11
obtaining an exemption application. To reduce mailing costs, an assessor12
may coordinate with the treasurer of the same county to include notice13
with the tax statement for the previous property tax year mailed pursuant14
to section 39-10-103 or may include notice with the notice of valuation15
mailed pursuant to section 39-5-121 (1)(a).16
SECTION 5. In Colorado Revised Statutes, 39-3-205, amend17
(2.5) as follows:18
39-3-205. Exemption applications - penalty for providing false19
information - confidentiality. (2.5) For the purpose of verifying the20
eligibility of each applicant for the exemption allowed to qualifying21
disabled
veterans WITH A DISABILITY under section 39-3-203 (1.5)22
efficiently and with minimal inconvenience to each applicant, the division23
shall determine whether an applicant for the exemption is a qualifying24
disabled veteran WITH A DISABILITY. With respect to any application25
timely filed by July 1 pursuant to paragraph (b) of subsection (1)26
SUBSECTION (1)(b) of this section, the division shall, if possible,27
SB22-093
-8- determine whether the applicant is a qualifying disabled veteran WITH A1
DISABILITY and send notice of its determination to the applicant on or2
before the immediately succeeding August 1. If the division determines3
that the applicant is a qualifying disabled veteran WITH A DISABILITY, it4
shall also send notice of its determination and a copy of the exemption5
application to the assessor for the county where the property is located.6
If the division is unable to determine whether the applicant is a qualifying7
disabled veteran WITH A DISABILITY on or before said August 1, it shall8
send preliminary notice to both the applicant and the assessor that its9
determination is pending and shall follow up the preliminary notice by10
sending final notice of its ultimate determination to the applicant and,11
together with a copy of the exemption application, to the assessor as soon12
as possible thereafter.13
SECTION 6. In Colorado Revised Statutes, 39-3-206, amend14
(1.5), (2)(a), and (2)(a.7) as follows:15
39-3-206. Notice to individuals returning incomplete or16
nonqualifying exemption applications - denial of exemption -17
administrative remedies. (1.5) (a) Except as otherwise provided in18
paragraph (a.7) of subsection (2) SUBSECTION (2)(a.7) of this section, the19
division shall only accept an application for the exemption allowed to20
qualifying disabled veterans WITH A DISABILITY under section 39-3-20321
(1.5) if the applicant timely returned the exemption application in22
accordance with section 39-3-205 (1)(b), and an assessor shall only grant23
the exemption if the division verifies that the applicant is a qualified24
disabled veteran WITH A DISABILITY and the exemption application25
forwarded by the division to the assessor pursuant to section 39-3-20526
(2.5) establishes that the applicant meets the other requirements to be27
SB22-093
-9- entitled to the exemption.1
(b) If the information provided on or with an application for the2
exemption allowed to qualifying disabled veterans WITH A DISABILITY3
under section 39-3-203 (1.5) that is forwarded by the division to an4
assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is5
not entitled to the exemption, or is insufficient to allow the assessor to6
determine whether or not the applicant is entitled to the exemption, the7
assessor shall deny the application and mail to the applicant a statement8
providing the reasons for the denial and informing the applicant of the9
applicant's right to contest the denial pursuant to subsection (2) of this10
section. The assessor shall mail the statement no later than August 1 of11
the property tax year for which the exemption application was filed.12
(2) (a) An applicant whose exemption application has been denied13
pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection14
(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial15
by requesting a hearing before the county commissioners sitting as the16
county board of equalization no later than August 15 of the property tax17
year for which the exemption application was filed. The hearing shall be18
held on or after August 1 and no later than September 1 of the property19
tax year for which the exemption application was filed, and the decision20
of the county board of equalization is not subject to further administrative21
appeal by either the applicant or the assessor. An applicant may not22
contest a determination by the division that the applicant is not a23
qualifying disabled veteran WITH A DISABILITY at a hearing requested24
pursuant to this paragraph (a) SUBSECTION (2)(a).25
(a.7) An individual who wishes to claim the exemption for26
qualifying disabled veterans WITH A DISABILITY allowed by section27
SB22-093
-10- 39-3-203 (1.5), but who has not timely filed an exemption application1
with the division, may request that the division waive the application2
deadline and allow the individual to file a late exemption application no3
later than the August 1 that immediately follows the original application4
deadline. The division may accept an application if, in the division's sole5
discretion, the applicant shows good cause for not timely filing an6
application. If the division accepts a late application, it shall determine7
whether the applicant is a qualifying disabled veteran WITH A DISABILITY8
and shall mail notice of its determination to the applicant no later than the9
August 25 that immediately follows the late application deadline. If the10
division determines that a veteran is a qualifying disabled veteran WITH11
A DISABILITY, it shall mail a copy of the notice of its determination to the12
assessor for the county in which the property for which the applicant has13
claimed the exemption is located and shall include with the notice a copy14
of the applicant's exemption application. The assessor shall grant an15
exemption if the notice and application forwarded by the division to the16
assessor establish that the applicant is entitled to the exemption. A17
decision of the division to allow or disallow the filing of a late application18
or of an assessor to grant or deny an exemption to an applicant who has19
filed a late application is final, and an applicant who is denied late filing20
or an exemption may not contest the denial.21
SECTION 7. In Colorado Revised Statutes, 25-2-103, amend22
(4.5) as follows:23
25-2-103. Centralized registration system for all vital statistics24
- appointment of registrar - rules. (4.5) Notwithstanding any other25
provision of law that limits the sharing of vital statistics, after receiving26
the list of names and social security numbers of individuals who received27
SB22-093
-11- property tax exemptions as either qualifying seniors or disabled1
QUALIFYING veterans WITH A DISABILITY for the prior year that is provided2
by the property tax administrator pursuant to section 39-3-207, C.R.S., the3
state registrar shall identify all individuals on the list who have died and4
transmit a list of the names and social security numbers of such5
individuals to the administrator.6
SECTION 8. In Colorado Revised Statutes, 39-21-113, amend7
(24) as follows:8
39-21-113. Reports and returns - rule. (24) Notwithstanding9
any other provision of this section, the executive director, after receiving10
from the property tax administrator a list of individuals who are claiming11
the property tax exemptions for qualifying seniors and disabled12
QUALIFYING veterans WITH A DISABILITY allowed under part 2 of article13
3 of this title TITLE 39, shall provide to the property tax administrator14
information pertaining to the listed individuals, including their names,15
social security numbers, marital and income tax filing status, and16
residency status, needed by the administrator to verify that the exemption17
is allowed only to applicants who satisfy legal requirements for claiming18
it. The administrator and the administrator's agents, clerks, and employees19
shall keep all information received from the executive director20
confidential, and any individual who fails to do so is guilty of a21
misdemeanor and subject to punishment as specified in subsection (6) of22
this section.23
SECTION 9. Act subject to petition - effective date. This act24
takes effect at 12:01 a.m. on the day following the expiration of the25
ninety-day period after final adjournment of the general assembly; except26
that, if a referendum petition is filed pursuant to section 1 (3) of article V27
SB22-093
-12- of the state constitution against this act or an item, section, or part of this1
act within such period, then the act, item, section, or part will not take2
effect unless approved by the people at the general election to be held in3
November 2022 and, in such case, will take effect on the date of the4
official declaration of the vote thereon by the governor.5
SB22-093
-13-