HOUSE BILL 23-1052
BY REPRESENTATIVE(S) Marshall, Evans, Armagost, Bacon, Bird,
Boesenecker, Bradley, Daugherty, deGruy Kennedy, Dickson, Duran, Epps,
Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Hartsook, Herod, Jodeh,
Joseph, Lieder, Lindsay, Lindstedt, Lynch, Mabrey, Martinez, McCormick,
McLachlan, Ortiz, Parenti, Ricks, Sharbini, Sirota, Snyder, Story, Taggart,
Titone, Valdez, Velasco, Vigil, Weinberg, Weissman, Willford, Wilson,
Winter T., Woodrow, Young, McCluskie;
also SENATOR(S) Fields, Buckner, Cutter, Danielson, Exum, Ginal,
Gonzales, Hinrichsen, Marchman, Moreno, Mullica, Priola, Roberts,
Rodriguez, Winter F.
C
ONCERNING A REQUIREMENT THAT A VETERAN WHO HAS INDIVI DUAL
EMPLOYABILITY STATUS BE TREATED EQUIVALENTLY TO A VETERAN
WHO HAS ONE HUNDRED PERCENT PERMANENT DISABILITY WHEN
DETERMINING ELIGIBILITY FOR ANY STATE VETERANS BENEFIT
, AND,
IN CONNECTION THEREWITH , EXPANDING ELIGIBILITY FOR THE
PROPERTY TAX EXEMPTION FOR VETERANS WITH A DISABILITY TO
INCLUDE A VETERAN WHO DOES NOT HAVE A SERVICE
-CONNECTED
DISABILITY RATED AS A ONE HUNDRED PERCENT PERMANENT
DISABILITY BUT DOES HAVE INDIVIDUAL UNEMPLOYABILITY STATUS
.
Be it enacted by the General Assembly of the State of Colorado:
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. SECTION 1. Legislative declaration. (1) The general assembly
finds and declares that:
(a) When the United States department of veterans affairs
determines that a veteran with a disability has individual unemployability
status, it means that the veteran has a service-connected disability or a
combination of service-connected disabilities that is so severe that the
veteran is unable to keep substantially gainful employment that supports the
veteran financially; and
(b) It is therefore necessary and appropriate to treat a veteran who
has individual unemployability status equivalently to a veteran who has one
hundred percent permanent disability when determining eligibility for any
state veterans benefit.
SECTION 2. In Colorado Revised Statutes, add 28-5-104 as
follows:
28-5-104. State veterans benefits - effect of individual
unemployability status. F
OR THE PURPOSE OF DETERMINING ELIGIBILITY
FOR ANY VETERANS BENEFIT OFFERED BY THE STATE
, A VETERAN WHO HAS
INDIVIDUAL UNEMPLOYABILITY STATUS
, AS DETERMINED BY THE UNITED
STATES DEPARTMENT OF VETERANS AFFAIRS , SHALL BE TREATED
EQUIVALENTLY TO A VETERAN WHO HAS A SERVICE
-CONNECTED DISABILITY
THAT HAS BEEN RATED AS ONE HUNDRED PERCENT PERMANENT DISABILITY
BY THE
UNITED STATES DEPARTMENT OF VETERANS AFFAIRS .
SECTION 3. In Colorado Revised Statutes, 39-3-201, amend (1)(a)
as follows:
39-3-201. Legislative declaration. (1) The general assembly
hereby finds and declares that:
(a) Section 3.5 of article X of the state constitution, which was
approved by the registered electors of the state at the 2000 general election
and amended by the registered electors of the state at the 2006 general
election, provides property tax exemptions for qualifying seniors and
qualifying disabled
veterans WITH A DISABILITY;
PAGE 2-HOUSE BILL 23-1052 SECTION 4. In Colorado Revised Statutes, 39-3-202, amend (1.5)
and (3.5) as follows:
39-3-202. Definitions. As used in this part 2, unless the context
otherwise requires:
(1.5) "Exemption" means the property tax exemptions for qualifying
seniors and qualifying disabled veterans WITH A DISABILITY allowed by
section 39-3-203.
(3.5) "Qualifying disabled veteran WITH A DISABILITY" means an
individual who has served on active duty in the United States armed forces,
including a member of the Colorado National Guard who has been ordered
into the active military service of the United States, has been separated
therefrom under honorable conditions, and has
EITHER established a
service-connected disability that has been rated by the federal
UNITED
STATES department of veterans affairs as a one hundred percent permanent
disability through disability retirement benefits pursuant to a law or
regulation administered by the department, the United States department of
homeland security, or the department of the Army, Navy, or Air Force
OR
HAS INDIVIDUAL UNEMPLOYABILITY STATUS AS DETERMINED BY THE
UNITED
STATES DEPARTMENT OF VETERANS AFFAIRS .
SECTION 5. In Colorado Revised Statutes, 39-3-203, amend
(1.5)(a) introductory portion and (1.5)(a.5) as follows:
39-3-203. Property tax exemption - qualifications. (1.5) (a) For
property tax years commencing on or after January 1, 2007, fifty percent of
the first two hundred thousand dollars of actual value of residential real
property that as of the assessment date is owner-occupied and is used as the
primary residence of an owner-occupier who is a qualifying disabled
veteran WITH A DISABILITY shall be exempt from taxation if:
(a.5) For property tax years commencing on or after January 1,
2015, fifty percent of the first two hundred thousand dollars of actual value
of residential real property that as of the assessment date is owner-occupied
and is used as the primary residence of an owner-occupier who is the
surviving spouse of a qualifying disabled
veteran WITH A DISABILITY who
previously received an exemption under paragraph (a) of this subsection
(1.5) is exempt from taxation.
PAGE 3-HOUSE BILL 23-1052 SECTION 6. In Colorado Revised Statutes, amend 39-3-204 as
follows:
39-3-204. Notice of property tax exemption. No later than May 1,
2013, and no later than May 1 of each year thereafter in which an assessor
sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not
included with the tax bill, each assessor shall mail to each residential real
property address in the assessor's county notice of the exemption allowed
by section 39-3-203 (1). As soon as practicable after January 1, 2014, and
as soon as practicable after January 1 of each year thereafter, each county
treasurer shall, at the treasurer's discretion, mail or electronically send to
each person whose name appears on the tax list and warrant as an owner of
residential real property notice of the exemption allowed by section
39-3-203 (1). The treasurer must mail or electronically send the notice in
each year on or before the date on which the treasurer mails the property tax
statement for the previous property tax year pursuant to section 39-10-103.
No later than May 1, 2008, and no later than each May 1 thereafter, each
assessor also shall mail to each residential property address in the assessor's
county notice of the exemption allowed by section 39-3-203 (1.5). No later
than May 1, 2007, the division shall mail to the residential property address
of each person residing in the state who the division believes is a qualifying
disabled
veteran WITH A DISABILITY notice of the exemption allowed by
section 39-3-203 (1.5) for the 2007 property tax year. However, the sending
of notice to a person by the division does not constitute a determination by
the division that the person sent notice is entitled to an exemption. The
notice shall be in a form prescribed by the administrator, who shall consult
with the division before prescribing the form of the notice of the exemption
allowed by section 39-3-203 (1.5), and shall include a statement of the
eligibility criteria for the exemptions and instructions for obtaining an
exemption application. To reduce mailing costs, an assessor may coordinate
with the treasurer of the same county to include notice with the tax
statement for the previous property tax year mailed pursuant to section
39-10-103 or may include notice with the notice of valuation mailed
pursuant to section 39-5-121 (1)(a).
SECTION 7. In Colorado Revised Statutes, 39-3-205, amend (2.5)
as follows:
39-3-205. Exemption applications - penalty for providing false
information - confidentiality. (2.5) For the purpose of verifying the
PAGE 4-HOUSE BILL 23-1052 eligibility of each applicant for the exemption allowed to qualifying
disabled veterans WITH A DISABILITY under section 39-3-203 (1.5)
efficiently and with minimal inconvenience to each applicant, the division
shall determine whether an applicant for the exemption is a qualifying
disabled
veteran WITH A DISABILITY. With respect to any application timely
filed by July 1 pursuant to paragraph (b) of subsection (1) SUBSECTION
(1)(b) of this section, the division shall, if possible, determine whether the applicant is a qualifying disabled
veteran WITH A DISABILITY and send
notice of its determination to the applicant on or before the immediately
succeeding August 1. If the division determines that the applicant is a
qualifying disabled
veteran WITH A DISABILITY, it shall also send notice of
its determination and a copy of the exemption application to the assessor for
the county where the property is located. If the division is unable to
determine whether the applicant is a qualifying disabled
veteran WITH A
DISABILITY
on or before said August 1, it shall send preliminary notice to
both the applicant and the assessor that its determination is pending and
shall follow up the preliminary notice by sending final notice of its ultimate
determination to the applicant and, together with a copy of the exemption
application, to the assessor as soon as possible thereafter.
SECTION 8. In Colorado Revised Statutes, 39-3-206, amend (1.5),
(2)(a), and (2)(a.7) as follows:
39-3-206. Notice to individuals returning incomplete or
nonqualifying exemption applications - denial of exemption -
administrative remedies. (1.5) (a) Except as otherwise provided in
paragraph (a.7) of subsection (2)
SUBSECTION (2)(a.7) of this section, the
division shall only accept an application for the exemption allowed to
qualifying disabled
veterans WITH A DISABILITY under section 39-3-203
(1.5) if the applicant timely returned the exemption application in
accordance with section 39-3-205 (1)(b), and an assessor shall only grant
the exemption if the division verifies that the applicant is a qualified
disabled
veteran WITH A DISABILITY and the exemption application
forwarded by the division to the assessor pursuant to section 39-3-205 (2.5)
establishes that the applicant meets the other requirements to be entitled to
the exemption.
(b) If the information provided on or with an application for the
exemption allowed to qualifying disabled
veterans WITH A DISABILITY under
section 39-3-203 (1.5) that is forwarded by the division to an assessor
PAGE 5-HOUSE BILL 23-1052 pursuant to section 39-3-205 (2.5) indicates that the applicant is not entitled
to the exemption, or is insufficient to allow the assessor to determine
whether or not the applicant is entitled to the exemption, the assessor shall
deny the application and mail to the applicant a statement providing the
reasons for the denial and informing the applicant of the applicant's right to
contest the denial pursuant to subsection (2) of this section. The assessor
shall mail the statement no later than August 1 of the property tax year for
which the exemption application was filed.
(2) (a) An applicant whose exemption application has been denied
pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection
(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial
by requesting a hearing before the county commissioners sitting as the
county board of equalization no later than August 15 of the property tax
year for which the exemption application was filed. The hearing shall be
held on or after August 1 and no later than September 1 of the property tax
year for which the exemption application was filed, and the decision of the
county board of equalization is not subject to further administrative appeal
by either the applicant or the assessor. An applicant may not contest a
determination by the division that the applicant is not a qualifying disabled
veteran WITH A DISABILITY at a hearing requested pursuant to this paragraph
(a) SUBSECTION (2)(a).
(a.7) An individual who wishes to claim the exemption for
qualifying disabled veterans WITH A DISABILITY allowed by section
39-3-203 (1.5), but who has not timely filed an exemption application with
the division, may request that the division waive the application deadline
and allow the individual to file a late exemption application no later than the
August 1 that immediately follows the original application deadline. The
division may accept an application if, in the division's sole discretion, the
applicant shows good cause for not timely filing an application. If the
division accepts a late application, it shall determine whether the applicant
is a qualifying disabled
veteran WITH A DISABILITY and shall mail notice of
its determination to the applicant no later than the August 25 that
immediately follows the late application deadline. If the division determines
that a veteran is a qualifying disabled
veteran WITH A DISABILITY, it shall
mail a copy of the notice of its determination to the assessor for the county
in which the property for which the applicant has claimed the exemption is
located and shall include with the notice a copy of the applicant's exemption
application. The assessor shall grant an exemption if the notice and
PAGE 6-HOUSE BILL 23-1052 application forwarded by the division to the assessor establish that the
applicant is entitled to the exemption. A decision of the division to allow or
disallow the filing of a late application or of an assessor to grant or deny an
exemption to an applicant who has filed a late application is final, and an
applicant who is denied late filing or an exemption may not contest the
denial.
SECTION 9. In Colorado Revised Statutes, 25-2-103, amend (4.5)
as follows:
25-2-103. Centralized registration system for all vital statistics
- office of the state registrar of vital statistics created - appointment of
registrar - rules. (4.5) Notwithstanding any other provision of law that
limits the sharing of vital statistics, after receiving the list of names and
social security numbers of individuals who received property tax
exemptions as either qualifying seniors or disabled
QUALIFYING veterans
WITH A DISABILITY for the prior year that is provided by the property tax
administrator pursuant to section 39-3-207, C.R.S., the state registrar shall
identify all individuals on the list who have died and transmit a list of the
names and social security numbers of such individuals to the administrator.
SECTION 10. In Colorado Revised Statutes, 39-21-113, amend
(24) as follows:
39-21-113. Reports and returns - rule - repeal.
(24) Notwithstanding any other provision of this section, the executive
director, after receiving from the property tax administrator a list of
individuals who are claiming the property tax exemptions for qualifying
seniors and disabled
QUALIFYING veterans WITH A DISABILITY allowed under
part 2 of article 3 of this title TITLE 39, shall provide to the property tax
administrator information pertaining to the listed individuals, including their
names, social security numbers, marital and income tax filing status, and
residency status, needed by the administrator to verify that the exemption
is allowed only to applicants who satisfy legal requirements for claiming it.
The administrator and the administrator's agents, clerks, and employees
shall keep all information received from the executive director confidential,
and any individual who fails to do so is guilty of a misdemeanor and subject
to punishment as specified in subsection (6) of this section.
SECTION 11. Act subject to petition - effective date -
PAGE 7-HOUSE BILL 23-1052 applicability. (1) Except as otherwise provided in subsections (2) and (3)
of this section, this act takes effect on January 1, 2025.
(2) If a referendum petition is filed pursuant to section 1 (3) of
article V of the state constitution against this act or an item, section, or part
of this act within such period, then the act, item, section, or part will not
take effect unless approved by the people at the general election to be held
in November 2024 and, in such case, will take effect on January 1, 2025.
(3) This act takes effect only if a constitutional amendment to
section 3.5 (1.5) of article X of the state constitution that modifies the
definition of "disabled veteran" by changing the term to "veteran with a
disability" and including a veteran who has individual unemployability
PAGE 8-HOUSE BILL 23-1052 status as determined by the United States department of veterans affairs is
approved by the people at the next general election and becomes law, and,
in such case, this act takes effect on January 1, 2025, and applies to property
tax years commencing on and after January 1, 2025.
____________________________ ____________________________
Julie McCluskie Steve Fenberg
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Robin Jones Cindi L. Markwell
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 9-HOUSE BILL 23-1052