Colorado 2023 Regular Session

Colorado House Bill HB1052 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	First Regular Session
	2	+	Seventy-fourth General Assembly
	3	+	STATE OF COLORADO
	4	+	REREVISED
	5	+	This Version Includes All Amendments
	6	+	Adopted in the Second House
	7	+	LLS NO. 23-0432.02 Jason Gelender x4330
1	8		HOUSE BILL 23-1052
2		-	BY REPRESENTATIVE(S) Marshall, Evans, Armagost, Bacon, Bird,
3		-	Boesenecker, Bradley, Daugherty, deGruy Kennedy, Dickson, Duran, Epps,
4		-	Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Hartsook, Herod, Jodeh,
5		-	Joseph, Lieder, Lindsay, Lindstedt, Lynch, Mabrey, Martinez, McCormick,
6		-	McLachlan, Ortiz, Parenti, Ricks, Sharbini, Sirota, Snyder, Story, Taggart,
7		-	Titone, Valdez, Velasco, Vigil, Weinberg, Weissman, Willford, Wilson,
8		-	Winter T., Woodrow, Young, McCluskie;
9		-	also SENATOR(S) Fields, Buckner, Cutter, Danielson, Exum, Ginal,
10		-	Gonzales, Hinrichsen, Marchman, Moreno, Mullica, Priola, Roberts,
11		-	Rodriguez, Winter F.
	9	+	House Committees Senate Committees
	10	+	State, Civic, Military, & Veterans Affairs State, Veterans, & Military Affairs
	11	+	A BILL FOR AN ACT
12	12		C
13		-	ONCERNING A REQUIREMENT THAT A VETERAN WHO HAS INDIVI DUAL
14		-	EMPLOYABILITY STATUS BE TREATED EQUIVALENTLY TO A VETERAN
15		-	WHO HAS ONE HUNDRED PERCENT PERMANENT DISABILITY WHEN
16		-	DETERMINING ELIGIBILITY FOR ANY STATE VETERANS BENEFIT
17		-	, AND,
18		-	IN CONNECTION THEREWITH , EXPANDING ELIGIBILITY FOR THE
19		-	PROPERTY TAX EXEMPTION FOR VETERANS WITH A DISABILITY TO
20		-	INCLUDE A VETERAN WHO DOES NOT HAVE A SERVICE
21		-	-CONNECTED
22		-	DISABILITY RATED AS A ONE HUNDRED PERCENT PERMANENT
23		-	DISABILITY BUT DOES HAVE INDIVIDUAL UNEMPLOYABILITY STATUS
24		-	.
25		-
26		-	Be it enacted by the General Assembly of the State of Colorado:
27		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
28		-	officers and the Governor. To determine whether the Governor has signed the bill
29		-	or taken other action on it, please consult the legislative status sheet, the legislative
30		-	history, or the Session Laws.
31		-	________
32		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
33		-	through words or numbers indicate deletions from existing law and such material is not part of
34		-	the act. SECTION 1. Legislative declaration. (1) The general assembly
35		-	finds and declares that:
36		-	(a) When the United States department of veterans affairs
37		-	determines that a veteran with a disability has individual unemployability
38		-	status, it means that the veteran has a service-connected disability or a
39		-	combination of service-connected disabilities that is so severe that the
40		-	veteran is unable to keep substantially gainful employment that supports the
41		-	veteran financially; and
42		-	(b) It is therefore necessary and appropriate to treat a veteran who
43		-	has individual unemployability status equivalently to a veteran who has one
	13	+	ONCERNING A REQUIREMENT THAT A VETERAN WHO HAS INDIVIDUAL101
	14	+	EMPLOYABILITY STATUS BE TREATED EQUIVALENTLY TO A102
	15	+	VETERAN WHO HAS ONE HUNDRED PERCENT PERMANENT103
	16	+	DISABILITY WHEN DETERMINING ELIGIBILITY FOR ANY STATE104
	17	+	VETERANS BENEFIT , AND, IN CONNECTION THEREWITH ,105
	18	+	EXPANDING ELIGIBILITY FOR THE PROPERTY TAX EXEMPTION106
	19	+	FOR VETERANS WITH A DISABILI TY TO INCLUDE A VETERAN WHO107
	20	+	DOES NOT HAVE A SERVICE-CONNECTED DISABILITY RATED AS A108
	21	+	ONE HUNDRED PERCENT PERMANENT DISABILITY BUT DOES109
	22	+	HAVE INDIVIDUAL UNEMPLOYABILITY STATUS .110
	23	+	Bill Summary
	24	+	(Note: This summary applies to this bill as introduced and does
	25	+	SENATE
	26	+	3rd Reading Unamended
	27	+	April 13, 2023
	28	+	SENATE
	29	+	2nd Reading Unamended
	30	+	April 12, 2023
	31	+	HOUSE
	32	+	3rd Reading Unamended
	33	+	January 31, 2023
	34	+	HOUSE
	35	+	2nd Reading Unamended
	36	+	January 30, 2023
	37	+	HOUSE SPONSORSHIP
	38	+	Marshall, Evans, Armagost, Bacon, Bird, Boesenecker, Bradley, Daugherty, deGruy
	39	+	Kennedy, Dickson, Duran, Epps, Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Hartsook,
	40	+	Herod, Jodeh, Joseph, Lieder, Lindsay, Lindstedt, Lynch, Mabrey, Martinez, McCluskie,
	41	+	McCormick, McLachlan, Ortiz, Parenti, Ricks, Sharbini, Sirota, Snyder, Story, Taggart,
	42	+	Titone, Valdez, Velasco, Vigil, Weinberg, Weissman, Willford, Wilson, Winter T.,
	43	+	Woodrow, Young
	44	+	SENATE SPONSORSHIP
	45	+	Fields, Buckner, Cutter, Danielson, Exum, Ginal, Gonzales, Hinrichsen, Marchman,
	46	+	Moreno, Mullica, Priola, Roberts, Rodriguez, Winter F.
	47	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	48	+	Capital letters or bold & italic numbers indicate new material to be added to existing law.
	49	+	Dashes through the words or numbers indicate deletions from existing law. not reflect any amendments that may be subsequently adopted. If this bill
	50	+	passes third reading in the house of introduction, a bill summary that
	51	+	applies to the reengrossed version of this bill will be available at
	52	+	http://leg.colorado.gov
	53	+	.)
	54	+	The state constitution allows a veteran who has a
	55	+	service-connected disability rated as a 100% permanent disability to claim
	56	+	a property tax exemption for a portion of the actual value of the veteran's
	57	+	owner-occupied primary residence. The 100% permanent disability
	58	+	requirement can only be changed through a constitutional amendment.
	59	+	If, at the 2024 general election, the voters of the state approve a
	60	+	constitutional amendment to expand eligibility for the exemption by
	61	+	allowing a veteran who has individual unemployability status, as
	62	+	determined by the United States department of veterans affairs, to claim
	63	+	the exemption, the bill makes conforming statutory changes to reflect that
	64	+	expansion of the exemption. In most cases, to have individual
	65	+	unemployability status, a veteran must be unable to keep a steady job
	66	+	because the veteran either has at least one service-connected disability
	67	+	rated at 60% or more disabling or has 2 or more service-connected
	68	+	disabilities with at least one disability rated at 40% or more disabling and
	69	+	a combined rating of 70% or more disabling.
	70	+	The bill also requires a veteran who has individual
	71	+	unemployability status to be treated equivalently to a veteran who has one
44	72		hundred percent permanent disability when determining eligibility for any
45		-	state veterans benefit.
46		-	SECTION 2. In Colorado Revised Statutes, add 28-5-104 as
47		-	follows:
48		-	28-5-104. State veterans benefits - effect of individual
	73	+	state veterans benefit. Finally, to comply with an existing statutory
	74	+	requirement that "people first language" be used in new or amended
	75	+	statutes that refer to persons with disabilities, the bill also changes the
	76	+	existing terms "disabled veteran" and "disabled veterans" to "veteran with
	77	+	a disability" and "veterans with a disability".
	78	+	Be it enacted by the General Assembly of the State of Colorado:1
	79	+	SECTION 1. Legislative declaration. (1) The general assembly2
	80	+	finds and declares that:3
	81	+	(a) When the United States department of veterans affairs4
	82	+	determines that a veteran with a disability has individual unemployability5
	83	+	status, it means that the veteran has a service-connected disability or a6
	84	+	combination of service-connected disabilities that is so severe that the7
	85	+	veteran is unable to keep substantially gainful employment that supports8
	86	+	1052-2- the veteran financially; and1
	87	+	(b) It is therefore necessary and appropriate to treat a veteran who2
	88	+	has individual unemployability status equivalently to a veteran who has3
	89	+	one hundred percent permanent disability when determining eligibility for4
	90	+	any state veterans benefit.5
	91	+	SECTION 2. In Colorado Revised Statutes, add 28-5-104 as6
	92	+	follows:7
	93	+	28-5-104. State veterans benefits - effect of individual8
49	94		unemployability status. F
50		-	OR THE PURPOSE OF DETERMINING ELIGIBILITY
51		-	FOR ANY VETERANS BENEFIT OFFERED BY THE STATE
52		-	, A VETERAN WHO HAS
53		-	INDIVIDUAL UNEMPLOYABILITY STATUS
54		-	, AS DETERMINED BY THE UNITED
55		-	STATES DEPARTMENT OF VETERANS AFFAIRS , SHALL BE TREATED
56		-	EQUIVALENTLY TO A VETERAN WHO HAS A SERVICE
57		-	-CONNECTED DISABILITY
58		-	THAT HAS BEEN RATED AS ONE HUNDRED PERCENT PERMANENT DISABILITY
59		-	BY THE
60		-	UNITED STATES DEPARTMENT OF VETERANS AFFAIRS .
61		-	SECTION 3. In Colorado Revised Statutes, 39-3-201, amend (1)(a)
62		-	as follows:
63		-	39-3-201. Legislative declaration. (1) The general assembly
64		-	hereby finds and declares that:
65		-	(a) Section 3.5 of article X of the state constitution, which was
66		-	approved by the registered electors of the state at the 2000 general election
67		-	and amended by the registered electors of the state at the 2006 general
68		-	election, provides property tax exemptions for qualifying seniors and
69		-	qualifying disabled
70		-	veterans WITH A DISABILITY;
71		-	PAGE 2-HOUSE BILL 23-1052 SECTION 4. In Colorado Revised Statutes, 39-3-202, amend (1.5)
72		-	and (3.5) as follows:
73		-	39-3-202. Definitions. As used in this part 2, unless the context
74		-	otherwise requires:
75		-	(1.5) "Exemption" means the property tax exemptions for qualifying
76		-	seniors and qualifying disabled veterans WITH A DISABILITY allowed by
77		-	section 39-3-203.
78		-	(3.5) "Qualifying disabled veteran WITH A DISABILITY" means an
79		-	individual who has served on active duty in the United States armed forces,
80		-	including a member of the Colorado National Guard who has been ordered
81		-	into the active military service of the United States, has been separated
82		-	therefrom under honorable conditions, and has
83		-	EITHER established a
84		-	service-connected disability that has been rated by the federal
85		-	UNITED
86		-	STATES department of veterans affairs as a one hundred percent permanent
87		-	disability through disability retirement benefits pursuant to a law or
88		-	regulation administered by the department, the United States department of
89		-	homeland security, or the department of the Army, Navy, or Air Force
90		-	OR
91		-	HAS INDIVIDUAL UNEMPLOYABILITY STATUS AS DETERMINED BY THE
92		-	UNITED
93		-	STATES DEPARTMENT OF VETERANS AFFAIRS .
94		-	SECTION 5. In Colorado Revised Statutes, 39-3-203, amend
95		-	(1.5)(a) introductory portion and (1.5)(a.5) as follows:
96		-	39-3-203. Property tax exemption - qualifications. (1.5) (a) For
97		-	property tax years commencing on or after January 1, 2007, fifty percent of
98		-	the first two hundred thousand dollars of actual value of residential real
99		-	property that as of the assessment date is owner-occupied and is used as the
100		-	primary residence of an owner-occupier who is a qualifying disabled
101		-	veteran WITH A DISABILITY shall be exempt from taxation if:
102		-	(a.5) For property tax years commencing on or after January 1,
103		-	2015, fifty percent of the first two hundred thousand dollars of actual value
104		-	of residential real property that as of the assessment date is owner-occupied
105		-	and is used as the primary residence of an owner-occupier who is the
106		-	surviving spouse of a qualifying disabled
107		-	veteran WITH A DISABILITY who
108		-	previously received an exemption under paragraph (a) of this subsection
109		-	(1.5) is exempt from taxation.
110		-	PAGE 3-HOUSE BILL 23-1052 SECTION 6. In Colorado Revised Statutes, amend 39-3-204 as
111		-	follows:
112		-	39-3-204. Notice of property tax exemption. No later than May 1,
113		-	2013, and no later than May 1 of each year thereafter in which an assessor
114		-	sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not
115		-	included with the tax bill, each assessor shall mail to each residential real
116		-	property address in the assessor's county notice of the exemption allowed
117		-	by section 39-3-203 (1). As soon as practicable after January 1, 2014, and
118		-	as soon as practicable after January 1 of each year thereafter, each county
119		-	treasurer shall, at the treasurer's discretion, mail or electronically send to
120		-	each person whose name appears on the tax list and warrant as an owner of
121		-	residential real property notice of the exemption allowed by section
122		-	39-3-203 (1). The treasurer must mail or electronically send the notice in
123		-	each year on or before the date on which the treasurer mails the property tax
124		-	statement for the previous property tax year pursuant to section 39-10-103.
125		-	No later than May 1, 2008, and no later than each May 1 thereafter, each
126		-	assessor also shall mail to each residential property address in the assessor's
127		-	county notice of the exemption allowed by section 39-3-203 (1.5). No later
128		-	than May 1, 2007, the division shall mail to the residential property address
129		-	of each person residing in the state who the division believes is a qualifying
130		-	disabled
131		-	veteran WITH A DISABILITY notice of the exemption allowed by
132		-	section 39-3-203 (1.5) for the 2007 property tax year. However, the sending
133		-	of notice to a person by the division does not constitute a determination by
134		-	the division that the person sent notice is entitled to an exemption. The
135		-	notice shall be in a form prescribed by the administrator, who shall consult
136		-	with the division before prescribing the form of the notice of the exemption
137		-	allowed by section 39-3-203 (1.5), and shall include a statement of the
138		-	eligibility criteria for the exemptions and instructions for obtaining an
139		-	exemption application. To reduce mailing costs, an assessor may coordinate
140		-	with the treasurer of the same county to include notice with the tax
141		-	statement for the previous property tax year mailed pursuant to section
142		-	39-10-103 or may include notice with the notice of valuation mailed
143		-	pursuant to section 39-5-121 (1)(a).
144		-	SECTION 7. In Colorado Revised Statutes, 39-3-205, amend (2.5)
145		-	as follows:
146		-	39-3-205. Exemption applications - penalty for providing false
147		-	information - confidentiality. (2.5) For the purpose of verifying the
148		-	PAGE 4-HOUSE BILL 23-1052 eligibility of each applicant for the exemption allowed to qualifying
149		-	disabled veterans WITH A DISABILITY under section 39-3-203 (1.5)
150		-	efficiently and with minimal inconvenience to each applicant, the division
151		-	shall determine whether an applicant for the exemption is a qualifying
152		-	disabled
153		-	veteran WITH A DISABILITY. With respect to any application timely
154		-	filed by July 1 pursuant to paragraph (b) of subsection (1) SUBSECTION
155		-	(1)(b) of this section, the division shall, if possible, determine whether the applicant is a qualifying disabled
156		-	veteran WITH A DISABILITY and send
157		-	notice of its determination to the applicant on or before the immediately
158		-	succeeding August 1. If the division determines that the applicant is a
159		-	qualifying disabled
160		-	veteran WITH A DISABILITY, it shall also send notice of
161		-	its determination and a copy of the exemption application to the assessor for
162		-	the county where the property is located. If the division is unable to
163		-	determine whether the applicant is a qualifying disabled
164		-	veteran WITH A
165		-	DISABILITY
166		-	on or before said August 1, it shall send preliminary notice to
167		-	both the applicant and the assessor that its determination is pending and
168		-	shall follow up the preliminary notice by sending final notice of its ultimate
169		-	determination to the applicant and, together with a copy of the exemption
170		-	application, to the assessor as soon as possible thereafter.
171		-	SECTION 8. In Colorado Revised Statutes, 39-3-206, amend (1.5),
172		-	(2)(a), and (2)(a.7) as follows:
173		-	39-3-206. Notice to individuals returning incomplete or
174		-	nonqualifying exemption applications - denial of exemption -
175		-	administrative remedies. (1.5) (a) Except as otherwise provided in
176		-	paragraph (a.7) of subsection (2)
177		-	SUBSECTION (2)(a.7) of this section, the
178		-	division shall only accept an application for the exemption allowed to
179		-	qualifying disabled
180		-	veterans WITH A DISABILITY under section 39-3-203
181		-	(1.5) if the applicant timely returned the exemption application in
182		-	accordance with section 39-3-205 (1)(b), and an assessor shall only grant
183		-	the exemption if the division verifies that the applicant is a qualified
184		-	disabled
185		-	veteran WITH A DISABILITY and the exemption application
186		-	forwarded by the division to the assessor pursuant to section 39-3-205 (2.5)
187		-	establishes that the applicant meets the other requirements to be entitled to
188		-	the exemption.
189		-	(b) If the information provided on or with an application for the
190		-	exemption allowed to qualifying disabled
191		-	veterans WITH A DISABILITY under
192		-	section 39-3-203 (1.5) that is forwarded by the division to an assessor
193		-	PAGE 5-HOUSE BILL 23-1052 pursuant to section 39-3-205 (2.5) indicates that the applicant is not entitled
194		-	to the exemption, or is insufficient to allow the assessor to determine
195		-	whether or not the applicant is entitled to the exemption, the assessor shall
196		-	deny the application and mail to the applicant a statement providing the
197		-	reasons for the denial and informing the applicant of the applicant's right to
198		-	contest the denial pursuant to subsection (2) of this section. The assessor
199		-	shall mail the statement no later than August 1 of the property tax year for
200		-	which the exemption application was filed.
201		-	(2) (a) An applicant whose exemption application has been denied
202		-	pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection
203		-	(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial
204		-	by requesting a hearing before the county commissioners sitting as the
205		-	county board of equalization no later than August 15 of the property tax
206		-	year for which the exemption application was filed. The hearing shall be
207		-	held on or after August 1 and no later than September 1 of the property tax
208		-	year for which the exemption application was filed, and the decision of the
209		-	county board of equalization is not subject to further administrative appeal
210		-	by either the applicant or the assessor. An applicant may not contest a
211		-	determination by the division that the applicant is not a qualifying disabled
212		-	veteran WITH A DISABILITY at a hearing requested pursuant to this paragraph
213		-	(a) SUBSECTION (2)(a).
214		-	(a.7) An individual who wishes to claim the exemption for
215		-	qualifying disabled veterans WITH A DISABILITY allowed by section
216		-	39-3-203 (1.5), but who has not timely filed an exemption application with
217		-	the division, may request that the division waive the application deadline
218		-	and allow the individual to file a late exemption application no later than the
219		-	August 1 that immediately follows the original application deadline. The
220		-	division may accept an application if, in the division's sole discretion, the
221		-	applicant shows good cause for not timely filing an application. If the
222		-	division accepts a late application, it shall determine whether the applicant
223		-	is a qualifying disabled
224		-	veteran WITH A DISABILITY and shall mail notice of
225		-	its determination to the applicant no later than the August 25 that
226		-	immediately follows the late application deadline. If the division determines
227		-	that a veteran is a qualifying disabled
228		-	veteran WITH A DISABILITY, it shall
229		-	mail a copy of the notice of its determination to the assessor for the county
230		-	in which the property for which the applicant has claimed the exemption is
231		-	located and shall include with the notice a copy of the applicant's exemption
232		-	application. The assessor shall grant an exemption if the notice and
233		-	PAGE 6-HOUSE BILL 23-1052 application forwarded by the division to the assessor establish that the
234		-	applicant is entitled to the exemption. A decision of the division to allow or
235		-	disallow the filing of a late application or of an assessor to grant or deny an
236		-	exemption to an applicant who has filed a late application is final, and an
237		-	applicant who is denied late filing or an exemption may not contest the
238		-	denial.
239		-	SECTION 9. In Colorado Revised Statutes, 25-2-103, amend (4.5)
240		-	as follows:
241		-	25-2-103. Centralized registration system for all vital statistics
242		-	- office of the state registrar of vital statistics created - appointment of
243		-	registrar - rules. (4.5) Notwithstanding any other provision of law that
244		-	limits the sharing of vital statistics, after receiving the list of names and
245		-	social security numbers of individuals who received property tax
246		-	exemptions as either qualifying seniors or disabled
247		-	QUALIFYING veterans
248		-	WITH A DISABILITY for the prior year that is provided by the property tax
249		-	administrator pursuant to section 39-3-207, C.R.S., the state registrar shall
250		-	identify all individuals on the list who have died and transmit a list of the
251		-	names and social security numbers of such individuals to the administrator.
252		-	SECTION 10. In Colorado Revised Statutes, 39-21-113, amend
253		-	(24) as follows:
254		-	39-21-113. Reports and returns - rule - repeal.
255		-	(24) Notwithstanding any other provision of this section, the executive
256		-	director, after receiving from the property tax administrator a list of
257		-	individuals who are claiming the property tax exemptions for qualifying
258		-	seniors and disabled
259		-	QUALIFYING veterans WITH A DISABILITY allowed under
260		-	part 2 of article 3 of this title TITLE 39, shall provide to the property tax
261		-	administrator information pertaining to the listed individuals, including their
262		-	names, social security numbers, marital and income tax filing status, and
263		-	residency status, needed by the administrator to verify that the exemption
264		-	is allowed only to applicants who satisfy legal requirements for claiming it.
265		-	The administrator and the administrator's agents, clerks, and employees
266		-	shall keep all information received from the executive director confidential,
267		-	and any individual who fails to do so is guilty of a misdemeanor and subject
268		-	to punishment as specified in subsection (6) of this section.
269		-	SECTION 11. Act subject to petition - effective date -
270		-	PAGE 7-HOUSE BILL 23-1052 applicability. (1) Except as otherwise provided in subsections (2) and (3)
271		-	of this section, this act takes effect on January 1, 2025.
272		-	(2) If a referendum petition is filed pursuant to section 1 (3) of
273		-	article V of the state constitution against this act or an item, section, or part
274		-	of this act within such period, then the act, item, section, or part will not
275		-	take effect unless approved by the people at the general election to be held
276		-	in November 2024 and, in such case, will take effect on January 1, 2025.
277		-	(3) This act takes effect only if a constitutional amendment to
278		-	section 3.5 (1.5) of article X of the state constitution that modifies the
279		-	definition of "disabled veteran" by changing the term to "veteran with a
280		-	disability" and including a veteran who has individual unemployability
281		-	PAGE 8-HOUSE BILL 23-1052 status as determined by the United States department of veterans affairs is
282		-	approved by the people at the next general election and becomes law, and,
283		-	in such case, this act takes effect on January 1, 2025, and applies to property
284		-	tax years commencing on and after January 1, 2025.
285		-	____________________________ ____________________________
286		-	Julie McCluskie Steve Fenberg
287		-	SPEAKER OF THE HOUSE PRESIDENT OF
288		-	OF REPRESENTATIVES THE SENATE
289		-	____________________________ ____________________________
290		-	Robin Jones Cindi L. Markwell
291		-	CHIEF CLERK OF THE HOUSE SECRETARY OF
292		-	OF REPRESENTATIVES THE SENATE
293		-	APPROVED________________________________________
294		-	(Date and Time)
295		-	_________________________________________
296		-	Jared S. Polis
297		-	GOVERNOR OF THE STATE OF COLORADO
298		-	PAGE 9-HOUSE BILL 23-1052
	95	+	OR THE PURPOSE OF DETERMINING ELIGIBILITY9
	96	+	FOR ANY VETERANS BENEFIT OFFERED BY THE STATE , A VETERAN WHO HAS10
	97	+	INDIVIDUAL UNEMPLOYABILITY STATUS , AS DETERMINED BY THE UNITED11
	98	+	S
	99	+	TATES DEPARTMENT OF VETERANS AFFAIRS , SHALL BE TREATED12
	100	+	EQUIVALENTLY TO A VETERAN WHO HAS A SERVICE -CONNECTED13
	101	+	DISABILITY THAT HAS BEEN RATED AS ONE HUNDRED PERCENT PERMANENT14
	102	+	DISABILITY BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS .15
	103	+	SECTION 3. In Colorado Revised Statutes, 39-3-201, amend16
	104	+	(1)(a) as follows:17
	105	+	39-3-201. Legislative declaration. (1) The general assembly18
	106	+	hereby finds and declares that:19
	107	+	(a) Section 3.5 of article X of the state constitution, which was20
	108	+	approved by the registered electors of the state at the 2000 general21
	109	+	election and amended by the registered electors of the state at the 200622
	110	+	general election, provides property tax exemptions for qualifying seniors23
	111	+	and qualifying disabled
	112	+	veterans WITH A DISABILITY;24
	113	+	SECTION 4. In Colorado Revised Statutes, 39-3-202, amend25
	114	+	(1.5) and (3.5) as follows:26
	115	+	39-3-202. Definitions. As used in this part 2, unless the context27
	116	+	1052
	117	+	-3- otherwise requires:1
	118	+	(1.5) "Exemption" means the property tax exemptions for2
	119	+	qualifying seniors and qualifying disabled veterans WITH A DISABILITY3
	120	+	allowed by section 39-3-203.4
	121	+	(3.5) "Qualifying disabled veteran WITH A DISABILITY" means an5
	122	+	individual who has served on active duty in the United States armed6
	123	+	forces, including a member of the Colorado National Guard who has been7
	124	+	ordered into the active military service of the United States, has been8
	125	+	separated therefrom under honorable conditions, and has
	126	+	EITHER9
	127	+	established a service-connected disability that has been rated by the10
	128	+	federal
	129	+	UNITED STATES department of veterans affairs as a one hundred11
	130	+	percent permanent disability through disability retirement benefits12
	131	+	pursuant to a law or regulation administered by the department, the13
	132	+	United States department of homeland security, or the department of the14
	133	+	Army, Navy, or Air Force
	134	+	OR HAS INDIVIDUAL UNEMPLOYABILITY STATUS15
	135	+	AS DETERMINED BY THE UNITED STATES DEPARTMENT OF VETERANS16
	136	+	AFFAIRS.17
	137	+	SECTION 5. In Colorado Revised Statutes, 39-3-203, amend18
	138	+	(1.5)(a) introductory portion and (1.5)(a.5) as follows:19
	139	+	39-3-203. Property tax exemption - qualifications. (1.5) (a) For20
	140	+	property tax years commencing on or after January 1, 2007, fifty percent21
	141	+	of the first two hundred thousand dollars of actual value of residential real22
	142	+	property that as of the assessment date is owner-occupied and is used as23
	143	+	the primary residence of an owner-occupier who is a qualifying disabled
	144	+	24
	145	+	veteran
	146	+	WITH A DISABILITY shall be exempt from taxation if:25
	147	+	(a.5) For property tax years commencing on or after January 1,26
	148	+	2015, fifty percent of the first two hundred thousand dollars of actual27
	149	+	1052
	150	+	-4- value of residential real property that as of the assessment date is1
	151	+	owner-occupied and is used as the primary residence of an2
	152	+	owner-occupier who is the surviving spouse of a qualifying disabled3
	153	+	veteran
	154	+	WITH A DISABILITY who previously received an exemption under4
	155	+	paragraph (a) of this subsection (1.5) is exempt from taxation.5
	156	+	SECTION 6. In Colorado Revised Statutes, amend 39-3-204 as6
	157	+	follows:7
	158	+	39-3-204. Notice of property tax exemption. No later than May8
	159	+	1, 2013, and no later than May 1 of each year thereafter in which an9
	160	+	assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a)10
	161	+	that is not included with the tax bill, each assessor shall mail to each11
	162	+	residential real property address in the assessor's county notice of the12
	163	+	exemption allowed by section 39-3-203 (1). As soon as practicable after13
	164	+	January 1, 2014, and as soon as practicable after January 1 of each year14
	165	+	thereafter, each county treasurer shall, at the treasurer's discretion, mail15
	166	+	or electronically send to each person whose name appears on the tax list16
	167	+	and warrant as an owner of residential real property notice of the17
	168	+	exemption allowed by section 39-3-203 (1). The treasurer must mail or18
	169	+	electronically send the notice in each year on or before the date on which19
	170	+	the treasurer mails the property tax statement for the previous property tax20
	171	+	year pursuant to section 39-10-103. No later than May 1, 2008, and no21
	172	+	later than each May 1 thereafter, each assessor also shall mail to each22
	173	+	residential property address in the assessor's county notice of the23
	174	+	exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007,24
	175	+	the division shall mail to the residential property address of each person25
	176	+	residing in the state who the division believes is a qualifying disabled
	177	+	26
	178	+	veteran
	179	+	WITH A DISABILITY notice of the exemption allowed by section27
	180	+	1052
	181	+	-5- 39-3-203 (1.5) for the 2007 property tax year. However, the sending of1
	182	+	notice to a person by the division does not constitute a determination by2
	183	+	the division that the person sent notice is entitled to an exemption. The3
	184	+	notice shall be in a form prescribed by the administrator, who shall4
	185	+	consult with the division before prescribing the form of the notice of the5
	186	+	exemption allowed by section 39-3-203 (1.5), and shall include a6
	187	+	statement of the eligibility criteria for the exemptions and instructions for7
	188	+	obtaining an exemption application. To reduce mailing costs, an assessor8
	189	+	may coordinate with the treasurer of the same county to include notice9
	190	+	with the tax statement for the previous property tax year mailed pursuant10
	191	+	to section 39-10-103 or may include notice with the notice of valuation11
	192	+	mailed pursuant to section 39-5-121 (1)(a).12
	193	+	SECTION 7. In Colorado Revised Statutes, 39-3-205, amend13
	194	+	(2.5) as follows:14
	195	+	39-3-205. Exemption applications - penalty for providing false15
	196	+	information - confidentiality. (2.5) For the purpose of verifying the16
	197	+	eligibility of each applicant for the exemption allowed to qualifying17
	198	+	disabled veterans WITH A DISABILITY under section 39-3-203 (1.5)18
	199	+	efficiently and with minimal inconvenience to each applicant, the division19
	200	+	shall determine whether an applicant for the exemption is a qualifying20
	201	+	disabled veteran WITH A DISABILITY. With respect to any application21
	202	+	timely filed by July 1 pursuant to paragraph (b) of subsection (1)22
	203	+	SUBSECTION (1)(b) of this section, the division shall, if possible,23
	204	+	determine whether the applicant is a qualifying disabled veteran WITH A24
	205	+	DISABILITY and send notice of its determination to the applicant on or25
	206	+	before the immediately succeeding August 1. If the division determines26
	207	+	that the applicant is a qualifying disabled veteran WITH A DISABILITY, it27
	208	+	1052
	209	+	-6- shall also send notice of its determination and a copy of the exemption1
	210	+	application to the assessor for the county where the property is located.2
	211	+	If the division is unable to determine whether the applicant is a qualifying3
	212	+	disabled veteran WITH A DISABILITY on or before said August 1, it shall4
	213	+	send preliminary notice to both the applicant and the assessor that its5
	214	+	determination is pending and shall follow up the preliminary notice by6
	215	+	sending final notice of its ultimate determination to the applicant and,7
	216	+	together with a copy of the exemption application, to the assessor as soon8
	217	+	as possible thereafter.9
	218	+	SECTION 8. In Colorado Revised Statutes, 39-3-206, amend10
	219	+	(1.5), (2)(a), and (2)(a.7) as follows:11
	220	+	39-3-206. Notice to individuals returning incomplete or12
	221	+	nonqualifying exemption applications - denial of exemption -13
	222	+	administrative remedies. (1.5) (a) Except as otherwise provided in14
	223	+	paragraph (a.7) of subsection (2) SUBSECTION (2)(a.7) of this section, the15
	224	+	division shall only accept an application for the exemption allowed to16
	225	+	qualifying disabled veterans WITH A DISABILITY under section 39-3-20317
	226	+	(1.5) if the applicant timely returned the exemption application in18
	227	+	accordance with section 39-3-205 (1)(b), and an assessor shall only grant19
	228	+	the exemption if the division verifies that the applicant is a qualified20
	229	+	disabled veteran WITH A DISABILITY and the exemption application21
	230	+	forwarded by the division to the assessor pursuant to section 39-3-20522
	231	+	(2.5) establishes that the applicant meets the other requirements to be23
	232	+	entitled to the exemption.24
	233	+	(b) If the information provided on or with an application for the25
	234	+	exemption allowed to qualifying disabled veterans WITH A DISABILITY26
	235	+	under section 39-3-203 (1.5) that is forwarded by the division to an27
	236	+	1052
	237	+	-7- assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is1
	238	+	not entitled to the exemption, or is insufficient to allow the assessor to2
	239	+	determine whether or not the applicant is entitled to the exemption, the3
	240	+	assessor shall deny the application and mail to the applicant a statement4
	241	+	providing the reasons for the denial and informing the applicant of the5
	242	+	applicant's right to contest the denial pursuant to subsection (2) of this6
	243	+	section. The assessor shall mail the statement no later than August 1 of7
	244	+	the property tax year for which the exemption application was filed.8
	245	+	(2) (a) An applicant whose exemption application has been denied9
	246	+	pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection10
	247	+	(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial11
	248	+	by requesting a hearing before the county commissioners sitting as the12
	249	+	county board of equalization no later than August 15 of the property tax13
	250	+	year for which the exemption application was filed. The hearing shall be14
	251	+	held on or after August 1 and no later than September 1 of the property15
	252	+	tax year for which the exemption application was filed, and the decision16
	253	+	of the county board of equalization is not subject to further administrative17
	254	+	appeal by either the applicant or the assessor. An applicant may not18
	255	+	contest a determination by the division that the applicant is not a19
	256	+	qualifying disabled veteran WITH A DISABILITY at a hearing requested20
	257	+	pursuant to this paragraph (a) SUBSECTION (2)(a).21
	258	+	(a.7) An individual who wishes to claim the exemption for22
	259	+	qualifying disabled veterans WITH A DISABILITY allowed by section23
	260	+	39-3-203 (1.5), but who has not timely filed an exemption application24
	261	+	with the division, may request that the division waive the application25
	262	+	deadline and allow the individual to file a late exemption application no26
	263	+	later than the August 1 that immediately follows the original application27
	264	+	1052
	265	+	-8- deadline. The division may accept an application if, in the division's sole1
	266	+	discretion, the applicant shows good cause for not timely filing an2
	267	+	application. If the division accepts a late application, it shall determine3
	268	+	whether the applicant is a qualifying disabled veteran WITH A DISABILITY4
	269	+	and shall mail notice of its determination to the applicant no later than the5
	270	+	August 25 that immediately follows the late application deadline. If the6
	271	+	division determines that a veteran is a qualifying disabled veteran WITH7
	272	+	A DISABILITY, it shall mail a copy of the notice of its determination to the8
	273	+	assessor for the county in which the property for which the applicant has9
	274	+	claimed the exemption is located and shall include with the notice a copy10
	275	+	of the applicant's exemption application. The assessor shall grant an11
	276	+	exemption if the notice and application forwarded by the division to the12
	277	+	assessor establish that the applicant is entitled to the exemption. A13
	278	+	decision of the division to allow or disallow the filing of a late application14
	279	+	or of an assessor to grant or deny an exemption to an applicant who has15
	280	+	filed a late application is final, and an applicant who is denied late filing16
	281	+	or an exemption may not contest the denial.17
	282	+	SECTION 9. In Colorado Revised Statutes, 25-2-103, amend18
	283	+	(4.5) as follows:19
	284	+	25-2-103. Centralized registration system for all vital statistics20
	285	+	- office of the state registrar of vital statistics created - appointment21
	286	+	of registrar - rules. (4.5) Notwithstanding any other provision of law22
	287	+	that limits the sharing of vital statistics, after receiving the list of names23
	288	+	and social security numbers of individuals who received property tax24
	289	+	exemptions as either qualifying seniors or disabled QUALIFYING veterans25
	290	+	WITH A DISABILITY for the prior year that is provided by the property tax26
	291	+	administrator pursuant to section 39-3-207, C.R.S., the state registrar shall27
	292	+	1052
	293	+	-9- identify all individuals on the list who have died and transmit a list of the1
	294	+	names and social security numbers of such individuals to the2
	295	+	administrator.3
	296	+	SECTION 10. In Colorado Revised Statutes, 39-21-113, amend4
	297	+	(24) as follows:5
	298	+	39-21-113. Reports and returns - rule - repeal.6
	299	+	(24) Notwithstanding any other provision of this section, the executive7
	300	+	director, after receiving from the property tax administrator a list of8
	301	+	individuals who are claiming the property tax exemptions for qualifying9
	302	+	seniors and disabled QUALIFYING veterans WITH A DISABILITY allowed10
	303	+	under part 2 of article 3 of this title TITLE 39, shall provide to the property11
	304	+	tax administrator information pertaining to the listed individuals,12
	305	+	including their names, social security numbers, marital and income tax13
	306	+	filing status, and residency status, needed by the administrator to verify14
	307	+	that the exemption is allowed only to applicants who satisfy legal15
	308	+	requirements for claiming it. The administrator and the administrator's16
	309	+	agents, clerks, and employees shall keep all information received from the17
	310	+	executive director confidential, and any individual who fails to do so is18
	311	+	guilty of a misdemeanor and subject to punishment as specified in19
	312	+	subsection (6) of this section.20
	313	+	SECTION 11. Act subject to petition - effective date -21
	314	+	applicability. (1) Except as otherwise provided in subsections (2) and22
	315	+	(3) of this section, this act takes effect on January 1, 2025.23
	316	+	(2) If a referendum petition is filed pursuant to section 1 (3) of24
	317	+	article V of the state constitution against this act or an item, section, or25
	318	+	part of this act within such period, then the act, item, section, or part will26
	319	+	not take effect unless approved by the people at the general election to be27
	320	+	1052
	321	+	-10- held in November 2024 and, in such case, will take effect on January 1,1
	322	+	2025.2
	323	+	(3) This act takes effect only if a constitutional amendment to3
	324	+	section 3.5 (1.5) of article X of the state constitution that modifies the4
	325	+	definition of "disabled veteran" by changing the term to "veteran with a5
	326	+	disability" and including a veteran who has individual unemployability6
	327	+	status as determined by the United States department of veterans affairs7
	328	+	is approved by the people at the next general election and becomes law,8
	329	+	and, in such case, this act takes effect on January 1, 2025, and applies to9
	330	+	property tax years commencing on and after January 1, 2025.10
	331	+	1052
	332	+	-11-