1 | 1 | | Second Regular Session |
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2 | 2 | | Seventy-third General Assembly |
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3 | 3 | | STATE OF COLORADO |
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4 | 4 | | INTRODUCED |
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5 | 5 | | |
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6 | 6 | | |
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7 | 7 | | LLS NO. 22-0681.01 Jason Gelender x4330 |
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8 | 8 | | SENATE BILL 22-093 |
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9 | 9 | | Senate Committees House Committees |
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10 | 10 | | State, Veterans, & Military Affairs |
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11 | 11 | | A BILL FOR AN ACT |
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12 | 12 | | C |
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13 | 13 | | ONCERNING EXPANSION OF EXISTI NG PROPERTY TAX EXEMPTIONS101 |
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14 | 14 | | FOR CERTAIN OWNER-OCCUPIED PRIMARY RESIDENCES , AND, IN102 |
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15 | 15 | | CONNECTION THEREWITH , INCREASING THE EXEMPT AMOUNT103 |
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16 | 16 | | OF ACTUAL VALUE OF THE OWNER -OCCUPIED PRIMARY104 |
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17 | 17 | | RESIDENCE OF A QUALIFYING SENIOR OR VETERAN WITH A105 |
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18 | 18 | | DISABILITY AND PRESERVING THE EXEMPTION OF A SENIOR WHO106 |
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19 | 19 | | CHANGES PRIMARY RESIDENCES DUE TO MEDICAL NECESSITY .107 |
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20 | 20 | | Bill Summary |
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21 | 21 | | (Note: This summary applies to this bill as introduced and does |
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22 | 22 | | not reflect any amendments that may be subsequently adopted. If this bill |
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23 | 23 | | passes third reading in the house of introduction, a bill summary that |
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24 | 24 | | applies to the reengrossed version of this bill will be available at |
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25 | 25 | | http://leg.colorado.gov |
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26 | 26 | | .) |
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27 | 27 | | SENATE SPONSORSHIP |
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28 | 28 | | Liston, Gardner, Hisey, Holbert, Lundeen, Priola, Rankin, Simpson, Smallwood, Woodward |
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29 | 29 | | HOUSE SPONSORSHIP |
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30 | 30 | | Carver, |
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31 | 31 | | Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment. |
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32 | 32 | | Capital letters or bold & italic numbers indicate new material to be added to existing statute. |
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33 | 33 | | Dashes through the words indicate deletions from existing statute. For property tax years commencing on or after January 1, 2022, the |
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34 | 34 | | bill: |
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35 | 35 | | ! Increases the maximum amount of actual value of the |
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36 | 36 | | owner-occupied residence of a qualifying senior or veteran |
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37 | 37 | | with a disability that is exempt from property taxation from |
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38 | 38 | | $200,000 to $400,000; and |
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39 | 39 | | ! Specifies that a senior is deemed to be a 10-year |
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40 | 40 | | owner-occupier of a primary residence that the senior has |
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41 | 41 | | owned and occupied for less than 10 years and therefore |
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42 | 42 | | qualifies for the senior property tax exemption for the |
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43 | 43 | | residence if: |
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44 | 44 | | ! The senior would have qualified for the senior |
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45 | 45 | | property tax exemption for the senior's former |
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46 | 46 | | primary residence but for the fact that medical |
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47 | 47 | | necessity required the senior to stop occupying the |
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48 | 48 | | former primary residence; |
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49 | 49 | | ! The senior has not previously received the |
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50 | 50 | | exemption for a former primary residence on the |
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51 | 51 | | basis of medical necessity; and |
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52 | 52 | | ! The senior has not owned and occupied another |
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53 | 53 | | primary residence since the senior first stopped |
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54 | 54 | | occupying his or her former primary residence due |
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55 | 55 | | to medical necessity. |
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56 | 56 | | "Medical necessity" is defined as a medical condition of a senior that a |
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57 | 57 | | physician licensed to practice medicine in Colorado has certified, on a |
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58 | 58 | | form developed by the state property tax administrator, as having required |
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59 | 59 | | the senior to stop occupying the senior's prior primary residence. |
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60 | 60 | | When applying for an exemption on the basis of medical necessity, |
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61 | 61 | | a senior must provide the form establishing proof of medical necessity. |
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62 | 62 | | Be it enacted by the General Assembly of the State of Colorado:1 |
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63 | 63 | | SECTION 1. In Colorado Revised Statutes, 39-3-201, amend2 |
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64 | 64 | | (1)(a) as follows:3 |
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65 | 65 | | 39-3-201. Legislative declaration. (1) The general assembly4 |
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66 | 66 | | hereby finds and declares that:5 |
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67 | 67 | | (a) Section 3.5 of article X of the state constitution, which was6 |
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68 | 68 | | approved by the registered electors of the state at the 2000 general7 |
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69 | 69 | | election and amended by the registered electors of the state at the 20068 |
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70 | 70 | | SB22-093-2- general election, provides property tax exemptions for qualifying seniors1 |
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71 | 71 | | and qualifying disabled veterans. I |
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72 | 72 | | N ACCORDANCE WITH THE PEOPLE FIRST2 |
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73 | 73 | | LANGUAGE REQUIREMENTS OF SECTION 2-2-802, SECTION 39-3-202 (3.5)3 |
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74 | 74 | | DEFINES THE TERM "QUALIFYING VETERAN WITH A DISABILITY " FOR4 |
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75 | 75 | | PURPOSES OF THIS PART 2 SO THAT THE TERM HAS THE SAME MEANING AS5 |
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76 | 76 | | THE CONSTITUTIONALLY DEFINED TERM "DISABLED VETERAN".6 |
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77 | 77 | | SECTION 2. In Colorado Revised Statutes, 39-3-202, amend7 |
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78 | 78 | | (1.5) and (3.5) as follows:8 |
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79 | 79 | | 39-3-202. Definitions. As used in this part 2, unless the context9 |
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80 | 80 | | otherwise requires:10 |
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81 | 81 | | (1.5) "Exemption" means the property tax exemptions for11 |
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82 | 82 | | qualifying seniors and qualifying disabled |
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83 | 83 | | veterans WITH A DISABILITY12 |
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84 | 84 | | allowed by section 39-3-203.13 |
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85 | 85 | | (3.5) "Qualifying disabled veteran WITH A DISABILITY" means an14 |
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86 | 86 | | individual who has served on active duty in the United States armed15 |
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87 | 87 | | forces, including a member of the Colorado National Guard who has been16 |
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88 | 88 | | ordered into the active military service of the United States, has been17 |
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89 | 89 | | separated therefrom under honorable conditions, and has established a18 |
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90 | 90 | | service-connected disability that has been rated by the federal department19 |
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91 | 91 | | of veterans affairs as a one hundred percent permanent disability through20 |
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92 | 92 | | disability retirement benefits pursuant to a law or regulation administered21 |
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93 | 93 | | by the department, the United States department of homeland security, or22 |
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94 | 94 | | the department of the Army, Navy, or Air Force.23 |
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95 | 95 | | SECTION 3. In Colorado Revised Statutes, 39-3-203, amend (1)24 |
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96 | 96 | | introductory portion, (1.5)(a) introductory portion, (1.5)(a.5), (6)(a)25 |
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97 | 97 | | introductory portion, (6)(a)(I.5), and (6)(a)(II); and add (6)(a)(I.7) as26 |
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98 | 98 | | follows:27 |
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99 | 99 | | SB22-093 |
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100 | 100 | | -3- 39-3-203. Property tax exemption - qualifications - definition.1 |
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101 | 101 | | (1) For the property tax year commencing January 1, 2002, for property2 |
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102 | 102 | | tax years commencing on or after January 1, 2006, but before January 1,3 |
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103 | 103 | | 2009, and for property tax years commencing on or after January 1, 2012,4 |
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104 | 104 | | BUT BEFORE JANUARY 1, 2022, fifty percent of the first two hundred5 |
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105 | 105 | | thousand dollars of actual value of residential real property that as of the6 |
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106 | 106 | | assessment date is owner-occupied and is used as the primary residence7 |
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107 | 107 | | of the owner-occupier shall be exempt from taxation, and |
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108 | 108 | | for property tax8 |
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109 | 109 | | years commencing on or after January 1, 2003, but before January 1,9 |
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110 | 110 | | 2006, and on or after January 1, 2009, but before January 1, 2012, fifty10 |
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111 | 111 | | percent of zero dollars of actual value of residential real property that as11 |
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112 | 112 | | of the assessment date is owner-occupied and is used as the primary12 |
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113 | 113 | | residence of the owner-occupier shall be exempt from taxation, |
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114 | 114 | | AND FOR13 |
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115 | 115 | | PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY14 |
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116 | 116 | | PERCENT OF THE FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL15 |
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117 | 117 | | VALUE OF RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT16 |
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118 | 118 | | DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF17 |
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119 | 119 | | THE OWNER-OCCUPIER SHALL BE EXEMPT FROM TAXATION if:18 |
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120 | 120 | | (1.5) (a) For property tax years commencing on or after January19 |
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121 | 121 | | 1, 2007, |
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122 | 122 | | BUT BEFORE JANUARY 1, 2022, fifty percent of the first two20 |
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123 | 123 | | hundred thousand dollars of actual value of residential real property that21 |
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124 | 124 | | as of the assessment date is owner-occupied and is used as the primary22 |
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125 | 125 | | residence of an owner-occupier who is a qualifying disabled veteran shall |
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126 | 126 | | 23 |
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127 | 127 | | be VETERAN WITH A DISABILITY IS exempt from taxation, AND FOR24 |
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128 | 128 | | PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY25 |
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129 | 129 | | PERCENT OF THE FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL26 |
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130 | 130 | | VALUE OF RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT27 |
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131 | 131 | | SB22-093 |
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132 | 132 | | -4- DATE IS OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF AN1 |
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133 | 133 | | OWNER-OCCUPIER WHO IS A QUALIFYING VETERAN WITH A DISABILITY IS2 |
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134 | 134 | | EXEMPT FROM TAXATION, if:3 |
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135 | 135 | | (a.5) For property tax years commencing on or after January 1,4 |
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136 | 136 | | 2015, |
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137 | 137 | | BUT BEFORE JANUARY 1, 2022, fifty percent of the first two hundred5 |
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138 | 138 | | thousand dollars of actual value of residential real property that as of the6 |
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139 | 139 | | assessment date is owner-occupied and is used as the primary residence7 |
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140 | 140 | | of an owner-occupier who is the surviving spouse of a qualifying disabled |
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141 | 141 | | 8 |
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142 | 142 | | veteran |
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143 | 143 | | WITH A DISABILITY who previously received an exemption under9 |
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144 | 144 | | paragraph (a) of this subsection (1.5) |
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145 | 145 | | SUBSECTION (1.5)(a) OF THIS10 |
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146 | 146 | | SECTION IS EXEMPT FROM TAXATION , AND FOR PROPERTY TAX YEARS11 |
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147 | 147 | | COMMENCING ON OR AFTER JANUARY 1, 2022, FIFTY PERCENT OF THE12 |
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148 | 148 | | FIRST FOUR HUNDRED THOUSAND DOLLARS OF ACTUAL VALUE OF13 |
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149 | 149 | | RESIDENTIAL REAL PROPERTY THAT AS OF THE ASSESSMENT DATE IS14 |
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150 | 150 | | OWNER-OCCUPIED AND IS USED AS THE PRIMARY RESIDENCE OF AN15 |
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151 | 151 | | OWNER-OCCUPIER WHO IS THE SURVIVING SPOUSE OF A QUALIFYING16 |
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152 | 152 | | VETERAN WITH A DISABILITY WHO PREVIOUSLY RECEIVED AN EXEMPTION17 |
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153 | 153 | | UNDER SUBSECTION (1.5)(a) OF THIS SECTION IS EXEMPT FROM TAXATION.18 |
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154 | 154 | | (6) (a) Notwithstanding the ten-year occupancy requirement set19 |
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155 | 155 | | forth in subparagraph (I) of paragraph (a) of subsection (1) SUBSECTION20 |
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156 | 156 | | (1)(a)(I) of this section, an owner-occupier who has not actually owned21 |
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157 | 157 | | and occupied residential real property for which the owner-occupier has22 |
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158 | 158 | | claimed an exemption under said subsection (1) OF THIS SECTION for the23 |
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159 | 159 | | ten years preceding the assessment date shall be IS deemed to have met24 |
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160 | 160 | | the ten-year requirement and shall be IS allowed an exemption under said25 |
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161 | 161 | | subsection (1) |
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162 | 162 | | OF THIS SECTION with respect to the property if:26 |
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163 | 163 | | (I.5) For property tax years commencing on or after January 1,27 |
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164 | 164 | | SB22-093 |
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165 | 165 | | -5- 2015, the owner-occupier would have qualified for the exemption with1 |
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166 | 166 | | respect to other residential real property that the owner-occupier owned2 |
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167 | 167 | | and occupied as his or her primary residence before moving to the3 |
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168 | 168 | | residential real property for which an exemption is claimed but for the4 |
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169 | 169 | | fact that a natural disaster destroyed the former primary residence or5 |
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170 | 170 | | otherwise rendered it uninhabitable; and OR6 |
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171 | 171 | | (I.7) (A) F |
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172 | 172 | | OR PROPERTY TAX YEARS COMMENCING ON OR AFTER7 |
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173 | 173 | | J |
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174 | 174 | | ANUARY 1, 2022, THE OWNER-OCCUPIER WOULD HAVE QUALIFIED FOR8 |
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175 | 175 | | THE EXEMPTION WITH RESPECT TO OTHER RESIDENTIAL REAL PROPERTY9 |
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176 | 176 | | THAT THE OWNER-OCCUPIER OWNED AND OCCUPIED AS HIS OR HER10 |
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177 | 177 | | PRIMARY RESIDENCE BEFORE MOVING TO THE RESIDENTIAL REAL11 |
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178 | 178 | | PROPERTY FOR WHICH AN EXEMPTION IS CLAIMED BUT FOR THE FACT THAT12 |
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179 | 179 | | MEDICAL NECESSITY REQUIRED THE OWNER -OCCUPIER TO STOP OCCUPYING13 |
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180 | 180 | | THE OTHER RESIDENTIAL REAL PROPERTY AS HIS OR HER PRIMARY14 |
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181 | 181 | | RESIDENCE, SO LONG AS THE OWNER -OCCUPIER HAS NOT PREVIOUSLY15 |
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182 | 182 | | RECEIVED THE EXEMPTION PURSUANT TO THIS SUBSECTION (6)(a)(I.7)(A)16 |
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183 | 183 | | FOR PROPERTY OTHER THAN THE RESIDENTIAL REAL PROPERTY FOR WHICH17 |
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184 | 184 | | AN EXEMPTION IS CLAIMED AND THE OWNER -OCCUPIER PRESENTS TO THE18 |
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185 | 185 | | ASSESSOR, WHEN APPLYING FOR THE EXEMPTION, THE FORM ESTABLISHING19 |
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186 | 186 | | PROOF OF MEDICAL NECESSITY THAT IS DESCRIBED IN SUBSECTION20 |
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187 | 187 | | (6)(a)(I.7)(B) |
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188 | 188 | | OF THIS SECTION.21 |
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189 | 189 | | (B) A |
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190 | 190 | | S USED IN THIS SUBSECTION (6)(a), "MEDICAL NECESSITY"22 |
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191 | 191 | | MEANS A MEDICAL CONDITION OF AN OWNER -OCCUPIER THAT A PHYSICIAN23 |
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192 | 192 | | LICENSED TO PRACTICE MEDICINE IN THE STATE PURSUANT TO ARTICLE 24024 |
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193 | 193 | | OF TITLE 12 HAS CERTIFIED, ON A FORM DEVELOPED BY THE25 |
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194 | 194 | | ADMINISTRATOR AND MADE AVAILABLE ON THE WEBSITE OF THE DIVISION26 |
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195 | 195 | | OF PROPERTY TAXATION OF THE DEPARTMENT OF LOCAL AFFAIRS , AS27 |
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196 | 196 | | SB22-093 |
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197 | 197 | | -6- HAVING REQUIRED THE OWNER -OCCUPIER TO STOP OCCUPYING THE1 |
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198 | 198 | | OWNER-OCCUPIER'S PRIMARY RESIDENCE.2 |
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199 | 199 | | (II) W |
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200 | 200 | | ITH RESPECT TO AN EXEMPTION CLAIMED PURSUANT TO3 |
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201 | 201 | | SUBSECTION (6)(a)(I) OR (6)(a)(I.7) OF THIS SECTION, the owner-occupier4 |
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202 | 202 | | has not owned and occupied residential property as his or her primary5 |
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203 | 203 | | residence other than the residential real property for which an exemption6 |
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204 | 204 | | is claimed since the condemnation occurred |
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205 | 205 | | OR SINCE THE7 |
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206 | 206 | | OWNER-OCCUPIER FIRST STOPPED OCCUPYING HIS OR HER FORMER8 |
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207 | 207 | | PRIMARY RESIDENCE DUE TO MEDICAL NECESSITY .9 |
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208 | 208 | | SECTION 4. In Colorado Revised Statutes, amend 39-3-204 as10 |
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209 | 209 | | follows:11 |
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210 | 210 | | 39-3-204. Notice of property tax exemption. No later than May12 |
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211 | 211 | | 1, 2013, and no later than May 1 of each year thereafter in which an13 |
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212 | 212 | | assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a)14 |
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213 | 213 | | that is not included with the tax bill, each assessor shall mail to each15 |
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214 | 214 | | residential real property address in the assessor's county notice of the16 |
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215 | 215 | | exemption allowed by section 39-3-203 (1). As soon as practicable after17 |
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216 | 216 | | January 1, 2014, and as soon as practicable after January 1 of each year18 |
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217 | 217 | | thereafter, each county treasurer shall, at the treasurer's discretion, mail19 |
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218 | 218 | | or electronically send to each person whose name appears on the tax list20 |
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219 | 219 | | and warrant as an owner of residential real property notice of the21 |
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220 | 220 | | exemption allowed by section 39-3-203 (1). The treasurer must mail or22 |
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221 | 221 | | electronically send the notice in each year on or before the date on which23 |
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222 | 222 | | the treasurer mails the property tax statement for the previous property tax24 |
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223 | 223 | | year pursuant to section 39-10-103. No later than May 1, 2008, and no25 |
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224 | 224 | | later than each May 1 thereafter, each assessor also shall mail to each26 |
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225 | 225 | | residential property address in the assessor's county notice of the27 |
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226 | 226 | | SB22-093 |
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227 | 227 | | -7- exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007,1 |
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228 | 228 | | the division shall mail to the residential property address of each person2 |
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229 | 229 | | residing in the state who the division believes is a qualifying disabled3 |
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230 | 230 | | veteran |
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231 | 231 | | WITH A DISABILITY notice of the exemption allowed by section4 |
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232 | 232 | | 39-3-203 (1.5) for the 2007 property tax year. However, the sending of5 |
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233 | 233 | | notice to a person by the division does not constitute a determination by6 |
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234 | 234 | | the division that the person sent notice is entitled to an exemption. The7 |
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235 | 235 | | notice shall be in a form prescribed by the administrator, who shall8 |
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236 | 236 | | consult with the division before prescribing the form of the notice of the9 |
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237 | 237 | | exemption allowed by section 39-3-203 (1.5), and shall include a10 |
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238 | 238 | | statement of the eligibility criteria for the exemptions and instructions for11 |
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239 | 239 | | obtaining an exemption application. To reduce mailing costs, an assessor12 |
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240 | 240 | | may coordinate with the treasurer of the same county to include notice13 |
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241 | 241 | | with the tax statement for the previous property tax year mailed pursuant14 |
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242 | 242 | | to section 39-10-103 or may include notice with the notice of valuation15 |
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243 | 243 | | mailed pursuant to section 39-5-121 (1)(a).16 |
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244 | 244 | | SECTION 5. In Colorado Revised Statutes, 39-3-205, amend17 |
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245 | 245 | | (2.5) as follows:18 |
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246 | 246 | | 39-3-205. Exemption applications - penalty for providing false19 |
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247 | 247 | | information - confidentiality. (2.5) For the purpose of verifying the20 |
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248 | 248 | | eligibility of each applicant for the exemption allowed to qualifying21 |
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249 | 249 | | disabled |
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250 | 250 | | veterans WITH A DISABILITY under section 39-3-203 (1.5)22 |
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251 | 251 | | efficiently and with minimal inconvenience to each applicant, the division23 |
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252 | 252 | | shall determine whether an applicant for the exemption is a qualifying24 |
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253 | 253 | | disabled veteran WITH A DISABILITY. With respect to any application25 |
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254 | 254 | | timely filed by July 1 pursuant to paragraph (b) of subsection (1)26 |
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255 | 255 | | SUBSECTION (1)(b) of this section, the division shall, if possible,27 |
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256 | 256 | | SB22-093 |
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257 | 257 | | -8- determine whether the applicant is a qualifying disabled veteran WITH A1 |
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258 | 258 | | DISABILITY and send notice of its determination to the applicant on or2 |
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259 | 259 | | before the immediately succeeding August 1. If the division determines3 |
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260 | 260 | | that the applicant is a qualifying disabled veteran WITH A DISABILITY, it4 |
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261 | 261 | | shall also send notice of its determination and a copy of the exemption5 |
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262 | 262 | | application to the assessor for the county where the property is located.6 |
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263 | 263 | | If the division is unable to determine whether the applicant is a qualifying7 |
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264 | 264 | | disabled veteran WITH A DISABILITY on or before said August 1, it shall8 |
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265 | 265 | | send preliminary notice to both the applicant and the assessor that its9 |
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266 | 266 | | determination is pending and shall follow up the preliminary notice by10 |
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267 | 267 | | sending final notice of its ultimate determination to the applicant and,11 |
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268 | 268 | | together with a copy of the exemption application, to the assessor as soon12 |
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269 | 269 | | as possible thereafter.13 |
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270 | 270 | | SECTION 6. In Colorado Revised Statutes, 39-3-206, amend14 |
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271 | 271 | | (1.5), (2)(a), and (2)(a.7) as follows:15 |
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272 | 272 | | 39-3-206. Notice to individuals returning incomplete or16 |
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273 | 273 | | nonqualifying exemption applications - denial of exemption -17 |
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274 | 274 | | administrative remedies. (1.5) (a) Except as otherwise provided in18 |
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275 | 275 | | paragraph (a.7) of subsection (2) SUBSECTION (2)(a.7) of this section, the19 |
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276 | 276 | | division shall only accept an application for the exemption allowed to20 |
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277 | 277 | | qualifying disabled veterans WITH A DISABILITY under section 39-3-20321 |
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278 | 278 | | (1.5) if the applicant timely returned the exemption application in22 |
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279 | 279 | | accordance with section 39-3-205 (1)(b), and an assessor shall only grant23 |
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280 | 280 | | the exemption if the division verifies that the applicant is a qualified24 |
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281 | 281 | | disabled veteran WITH A DISABILITY and the exemption application25 |
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282 | 282 | | forwarded by the division to the assessor pursuant to section 39-3-20526 |
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283 | 283 | | (2.5) establishes that the applicant meets the other requirements to be27 |
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284 | 284 | | SB22-093 |
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285 | 285 | | -9- entitled to the exemption.1 |
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286 | 286 | | (b) If the information provided on or with an application for the2 |
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287 | 287 | | exemption allowed to qualifying disabled veterans WITH A DISABILITY3 |
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288 | 288 | | under section 39-3-203 (1.5) that is forwarded by the division to an4 |
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289 | 289 | | assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is5 |
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290 | 290 | | not entitled to the exemption, or is insufficient to allow the assessor to6 |
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291 | 291 | | determine whether or not the applicant is entitled to the exemption, the7 |
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292 | 292 | | assessor shall deny the application and mail to the applicant a statement8 |
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293 | 293 | | providing the reasons for the denial and informing the applicant of the9 |
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294 | 294 | | applicant's right to contest the denial pursuant to subsection (2) of this10 |
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295 | 295 | | section. The assessor shall mail the statement no later than August 1 of11 |
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296 | 296 | | the property tax year for which the exemption application was filed.12 |
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297 | 297 | | (2) (a) An applicant whose exemption application has been denied13 |
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298 | 298 | | pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection14 |
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299 | 299 | | (1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial15 |
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300 | 300 | | by requesting a hearing before the county commissioners sitting as the16 |
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301 | 301 | | county board of equalization no later than August 15 of the property tax17 |
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302 | 302 | | year for which the exemption application was filed. The hearing shall be18 |
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303 | 303 | | held on or after August 1 and no later than September 1 of the property19 |
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304 | 304 | | tax year for which the exemption application was filed, and the decision20 |
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305 | 305 | | of the county board of equalization is not subject to further administrative21 |
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306 | 306 | | appeal by either the applicant or the assessor. An applicant may not22 |
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307 | 307 | | contest a determination by the division that the applicant is not a23 |
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308 | 308 | | qualifying disabled veteran WITH A DISABILITY at a hearing requested24 |
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309 | 309 | | pursuant to this paragraph (a) SUBSECTION (2)(a).25 |
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310 | 310 | | (a.7) An individual who wishes to claim the exemption for26 |
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311 | 311 | | qualifying disabled veterans WITH A DISABILITY allowed by section27 |
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312 | 312 | | SB22-093 |
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313 | 313 | | -10- 39-3-203 (1.5), but who has not timely filed an exemption application1 |
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314 | 314 | | with the division, may request that the division waive the application2 |
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315 | 315 | | deadline and allow the individual to file a late exemption application no3 |
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316 | 316 | | later than the August 1 that immediately follows the original application4 |
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317 | 317 | | deadline. The division may accept an application if, in the division's sole5 |
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318 | 318 | | discretion, the applicant shows good cause for not timely filing an6 |
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319 | 319 | | application. If the division accepts a late application, it shall determine7 |
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320 | 320 | | whether the applicant is a qualifying disabled veteran WITH A DISABILITY8 |
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321 | 321 | | and shall mail notice of its determination to the applicant no later than the9 |
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322 | 322 | | August 25 that immediately follows the late application deadline. If the10 |
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323 | 323 | | division determines that a veteran is a qualifying disabled veteran WITH11 |
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324 | 324 | | A DISABILITY, it shall mail a copy of the notice of its determination to the12 |
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325 | 325 | | assessor for the county in which the property for which the applicant has13 |
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326 | 326 | | claimed the exemption is located and shall include with the notice a copy14 |
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327 | 327 | | of the applicant's exemption application. The assessor shall grant an15 |
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328 | 328 | | exemption if the notice and application forwarded by the division to the16 |
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329 | 329 | | assessor establish that the applicant is entitled to the exemption. A17 |
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330 | 330 | | decision of the division to allow or disallow the filing of a late application18 |
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331 | 331 | | or of an assessor to grant or deny an exemption to an applicant who has19 |
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332 | 332 | | filed a late application is final, and an applicant who is denied late filing20 |
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333 | 333 | | or an exemption may not contest the denial.21 |
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334 | 334 | | SECTION 7. In Colorado Revised Statutes, 25-2-103, amend22 |
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335 | 335 | | (4.5) as follows:23 |
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336 | 336 | | 25-2-103. Centralized registration system for all vital statistics24 |
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337 | 337 | | - appointment of registrar - rules. (4.5) Notwithstanding any other25 |
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338 | 338 | | provision of law that limits the sharing of vital statistics, after receiving26 |
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339 | 339 | | the list of names and social security numbers of individuals who received27 |
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340 | 340 | | SB22-093 |
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341 | 341 | | -11- property tax exemptions as either qualifying seniors or disabled1 |
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342 | 342 | | QUALIFYING veterans WITH A DISABILITY for the prior year that is provided2 |
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343 | 343 | | by the property tax administrator pursuant to section 39-3-207, C.R.S., the3 |
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344 | 344 | | state registrar shall identify all individuals on the list who have died and4 |
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345 | 345 | | transmit a list of the names and social security numbers of such5 |
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346 | 346 | | individuals to the administrator.6 |
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347 | 347 | | SECTION 8. In Colorado Revised Statutes, 39-21-113, amend7 |
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348 | 348 | | (24) as follows:8 |
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349 | 349 | | 39-21-113. Reports and returns - rule. (24) Notwithstanding9 |
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350 | 350 | | any other provision of this section, the executive director, after receiving10 |
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351 | 351 | | from the property tax administrator a list of individuals who are claiming11 |
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352 | 352 | | the property tax exemptions for qualifying seniors and disabled12 |
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353 | 353 | | QUALIFYING veterans WITH A DISABILITY allowed under part 2 of article13 |
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354 | 354 | | 3 of this title TITLE 39, shall provide to the property tax administrator14 |
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355 | 355 | | information pertaining to the listed individuals, including their names,15 |
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356 | 356 | | social security numbers, marital and income tax filing status, and16 |
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357 | 357 | | residency status, needed by the administrator to verify that the exemption17 |
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358 | 358 | | is allowed only to applicants who satisfy legal requirements for claiming18 |
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359 | 359 | | it. The administrator and the administrator's agents, clerks, and employees19 |
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360 | 360 | | shall keep all information received from the executive director20 |
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361 | 361 | | confidential, and any individual who fails to do so is guilty of a21 |
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362 | 362 | | misdemeanor and subject to punishment as specified in subsection (6) of22 |
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363 | 363 | | this section.23 |
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364 | 364 | | SECTION 9. Act subject to petition - effective date. This act24 |
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365 | 365 | | takes effect at 12:01 a.m. on the day following the expiration of the25 |
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366 | 366 | | ninety-day period after final adjournment of the general assembly; except26 |
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367 | 367 | | that, if a referendum petition is filed pursuant to section 1 (3) of article V27 |
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368 | 368 | | SB22-093 |
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369 | 369 | | -12- of the state constitution against this act or an item, section, or part of this1 |
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370 | 370 | | act within such period, then the act, item, section, or part will not take2 |
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371 | 371 | | effect unless approved by the people at the general election to be held in3 |
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372 | 372 | | November 2022 and, in such case, will take effect on the date of the4 |
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373 | 373 | | official declaration of the vote thereon by the governor.5 |
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374 | 374 | | SB22-093 |
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375 | 375 | | -13- |
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