Colorado 2023 Regular Session

Colorado Senate Bill SB036 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. 23-0480.02 Zach Blaes x4348
1	8		SENATE BILL 23-036
2		-	BY SENATOR(S) Pelton B. and Cutter, Bridges, Exum, Gardner, Ginal,
3		-	Gonzales, Hansen, Hinrichsen, Jaquez Lewis, Kirkmeyer, Kolker, Liston,
4		-	Lundeen, Marchman, Mullica, Pelton R., Rich, Roberts, Sullivan,
5		-	Van Winkle, Will, Winter F., Zenzinger;
6		-	also REPRESENTATIVE(S) Armagost and Ortiz, Bottoms, Amabile,
7		-	Bacon, Bird, Bradley, Brown, Duran, English, Epps, Frizell, Froelich,
8		-	Garcia, Gonzales-Gutierrez, Hamrick, Herod, Joseph, Kipp, Lieder,
9		-	Lindsay, Lindstedt, Lukens, Lynch, Marshall, Martinez, Mauro, McLachlan,
10		-	Michaelson Jenet, Pugliese, Ricks, Sharbini, Story, Taggart, Valdez,
11		-	Velasco, Weinberg, Weissman, Winter T., Young, McCluskie.
	9	+	Senate Committees House Committees
	10	+	State, Veterans, & Military Affairs State, Civic, Military, & Veterans Affairs
	11	+	Appropriations Appropriations
	12	+	A BILL FOR AN ACT
12	13		C
13		-	ONCERNING A CHANGE TO THE APPLICATION PROCESS FOR THE PROPERTY
14		-	TAX EXEMPTION FOR VETERANS WITH A DISABILITY
15		-	.
	14	+	ONCERNING A CHANGE TO THE APPLICATION PROCESS FOR THE101
	15	+	PROPERTY TAX EXEMPTION FOR VETERANS WITH A DISABILITY .102
	16	+	Bill Summary
	17	+	(Note: This summary applies to this bill as introduced and does
	18	+	not reflect any amendments that may be subsequently adopted. If this bill
	19	+	passes third reading in the house of introduction, a bill summary that
	20	+	applies to the reengrossed version of this bill will be available at
	21	+	http://leg.colorado.gov
	22	+	.)
	23	+	Current law requires an individual applying for the property tax
	24	+	exemption for a veteran with a disability to submit the application to the
	25	+	division of veterans affairs (division) in the Colorado department of
	26	+	veterans and military affairs. The bill instead requires an individual to
	27	+	submit an application to the individual's county tax assessor. When
	28	+	submitting an application, the bill requires an individual to include proof
	29	+	HOUSE
	30	+	3rd Reading Unamended
	31	+	April 29, 2023
	32	+	HOUSE
	33	+	2nd Reading Unamended
	34	+	April 26, 2023
	35	+	SENATE
	36	+	3rd Reading Unamended
	37	+	February 22, 2023
	38	+	SENATE
	39	+	Amended 2nd Reading
	40	+	February 21, 2023
	41	+	SENATE SPONSORSHIP
	42	+	Pelton B. and Cutter, Bridges, Exum, Gardner, Ginal, Gonzales, Hansen, Hinrichsen,
	43	+	Jaquez Lewis, Kirkmeyer, Kolker, Liston, Lundeen, Marchman, Mullica, Pelton R., Rich,
	44	+	Roberts, Sullivan, Van Winkle, Will, Winter F., Zenzinger
	45	+	HOUSE SPONSORSHIP
	46	+	Armagost and Ortiz, Bottoms, Amabile, Bacon, Bird, Bradley, Brown, Duran, English,
	47	+	Epps, Frizell, Froelich, Garcia, Gonzales-Gutierrez, Hamrick, Herod, Joseph, Kipp, Lieder,
	48	+	Lindsay, Lindstedt, Lukens, Lynch, Marshall, Martinez, Mauro, McCluskie, McLachlan,
	49	+	Michaelson Jenet, Pugliese, Ricks, Sharbini, Story, Taggart, Valdez, Velasco, Weinberg,
	50	+	Weissman, Winter T., Young
	51	+	Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
	52	+	Capital letters or bold & italic numbers indicate new material to be added to existing law.
	53	+	Dashes through the words or numbers indicate deletions from existing law. of qualifying veteran with a disability status, which the bill defines as
	54	+	documentary evidence from the United States department of veterans
	55	+	affairs that the individual is a qualifying veteran with a disability. The bill
	56	+	further requires the division to develop guidance that specifies the
	57	+	documentary evidence from the United States department of veterans
	58	+	affairs that must be included with an application. The bill eliminates the
	59	+	requirement that the division determine whether an individual is a
	60	+	qualifying veteran with a disability.
	61	+	To comply with an existing statutory requirement that "people first
	62	+	language" be used in new or amended statutes that refer to persons with
	63	+	disabilities, the bill also changes the existing terms "disabled veteran" and
	64	+	"disabled veterans" to "veteran with a disability" and "veterans with a
	65	+	disability".
	66	+	Be it enacted by the General Assembly of the State of Colorado:1
	67	+	SECTION 1. In Colorado Revised Statutes, 39-3-201, amend2
	68	+	(1)(a) as follows:3
	69	+	39-3-201. Legislative declaration. (1) The general assembly4
	70	+	hereby finds and declares that:5
	71	+	(a) Section 3.5 of article X of the state constitution, which was6
	72	+	approved by the registered electors of the state at the 2000 general7
	73	+	election and amended by the registered electors of the state at the 20068
	74	+	general election, provides property tax exemptions for
	75	+	A qualifying9
	76	+	seniors
	77	+	SENIOR and FOR A qualifying disabled veterans "DISABLED10
	78	+	VETERAN", DEFINED, IN ACCORDANCE WITH THE "PEOPLE FIRST11
	79	+	LANGUAGE" REQUIREMENTS OF SECTION 2-2-802, IN SECTION 39-3-20212
	80	+	(3.5)
	81	+	AS A "QUALIFYING VETERAN WITH A DISABILITY " FOR PURPOSES OF13
	82	+	THIS PART 2;14
	83	+	SECTION 2. In Colorado Revised Statutes, 39-3-202, amend15
	84	+	(1.5) and (3.5); and add (3.3) as follows:16
	85	+	39-3-202. Definitions. As used in this part 2, unless the context17
	86	+	otherwise requires:18
	87	+	036-2- (1.5) "Exemption" means the property tax exemptions for1
	88	+	qualifying seniors and qualifying disabled veterans WITH A DISABILITY2
	89	+	allowed by section 39-3-203.3
	90	+	(3.3) "P
	91	+	ROOF OF QUALIFYING VETERAN WITH A DISABILITY4
	92	+	STATUS" MEANS DOCUMENTARY EVIDENCE FROM THE UNITED STATES5
	93	+	DEPARTMENT OF VETERANS AFFA IRS THAT AN INDIVIDUAL IS A6
	94	+	QUALIFYING VETERAN WITH A DISABILITY , AS DEFINED IN SUBSECTION7
	95	+	(3.5)
	96	+	OF THIS SECTION. THE DIVISION SHALL DEVELOP GUIDELINES THAT8
	97	+	SPECIFY THE DOCUMENTARY EVIDENCE FROM THE UNITED STATES9
	98	+	DEPARTMENT OF VETERANS AFFAIRS THAT IS REQUIRED TO ESTABLISH10
	99	+	PROOF OF QUALIFYING VETERAN WITH A DISABILITY STATUS .11
	100	+	(3.5) "Qualifying disabled
	101	+	veteran WITH A DISABILITY" means an12
	102	+	individual who has served on active duty in the United States armed13
	103	+	forces, including a member of the Colorado National Guard who has been14
	104	+	ordered into the active military service of the United States, has been15
	105	+	separated therefrom under honorable conditions, and has
16	106
17		-	Be it enacted by the General Assembly of the State of Colorado:
18		-	SECTION 1. In Colorado Revised Statutes, 39-3-201, amend (1)(a)
19		-	as follows:
20		-	39-3-201. Legislative declaration. (1) The general assembly
21		-	hereby finds and declares that:
22		-	NOTE: This bill has been prepared for the signatures of the appropriate legislative
23		-	officers and the Governor. To determine whether the Governor has signed the bill
24		-	or taken other action on it, please consult the legislative status sheet, the legislative
25		-	history, or the Session Laws.
26		-	________
27		-	Capital letters or bold & italic numbers indicate new material added to existing law; dashes
28		-	through words or numbers indicate deletions from existing law and such material is not part of
29		-	the act. (a) Section 3.5 of article X of the state constitution, which was
30		-	approved by the registered electors of the state at the 2000 general election
31		-	and amended by the registered electors of the state at the 2006 general
32		-	election, provides property tax exemptions for
33		-	A qualifying seniors
34		-	SENIOR
35		-	and FOR A qualifying disabled veterans "DISABLED VETERAN", DEFINED, IN
36		-	ACCORDANCE WITH THE
37		-	"PEOPLE FIRST LANGUAGE" REQUIREMENTS OF
38		-	SECTION
39		-	2-2-802, IN SECTION 39-3-202 (3.5) AS A "QUALIFYING VETERAN
40		-	WITH A DISABILITY
41		-	" FOR PURPOSES OF THIS PART 2;
42		-	SECTION 2. In Colorado Revised Statutes, 39-3-202, amend (1.5)
43		-	and (3.5); and add (3.3) as follows:
44		-	39-3-202. Definitions. As used in this part 2, unless the context
45		-	otherwise requires:
46		-	(1.5) "Exemption" means the property tax exemptions for qualifying
47		-	seniors and qualifying disabled
48		-	veterans WITH A DISABILITY allowed by
49		-	section 39-3-203.
50		-	(3.3) "P
51		-	ROOF OF QUALIFYING VETERAN WITH A DISABILITY STATUS "
52		-	MEANS DOCUMENTARY EVIDENCE FROM THE UNITED STATES DEPARTMENT
53		-	OF VETERANS AFFAIRS THAT AN INDIVIDUAL IS A QUALIFYING V ETERAN WITH
54		-	A DISABILITY
55		-	, AS DEFINED IN SUBSECTION (3.5) OF THIS SECTION. THE
56		-	DIVISION SHALL DEVELOP GUIDELINES THAT SPECIFY THE DOCUMENTARY
57		-	EVIDENCE FROM THE
58		-	UNITED STATES DEPARTMENT OF VETERANS AFFAIRS
59		-	THAT IS REQUIRED TO ESTABLISH PROOF OF QUALIFYING VETERAN WITH A
60		-	DISABILITY STATUS
61		-	.
62		-	(3.5) "Qualifying disabled
63		-	veteran WITH A DISABILITY" means an
64		-	individual who has served on active duty in the United States armed forces,
65		-	including a member of the Colorado National Guard who has been ordered
66		-	into the active military service of the United States, has been separated
67		-	therefrom under honorable conditions, and has established a
68		-	service-connected disability that has been rated by the federal
69		-	UNITED
70		-	STATES department of veterans affairs as a one hundred percent permanent
71		-	disability through disability retirement benefits pursuant to a law or
72		-	regulation administered by the department, the United States department of
73		-	homeland security, or the department of the Army, Navy, or Air Force.
74		-	SECTION 3. In Colorado Revised Statutes, 39-3-203, amend
75		-	PAGE 2-SENATE BILL 23-036 (1.5)(a) introductory portion and (1.5)(a.5) as follows:
76		-	39-3-203. Property tax exemption - qualifications. (1.5) (a) For
77		-	property tax years commencing on or after January 1, 2007, fifty percent of
78		-	the first two hundred thousand dollars of actual value of residential real
79		-	property that as of the assessment date is owner-occupied and is used as the
80		-	primary residence of an owner-occupier who is a qualifying disabled
81		-	veteran WITH A DISABILITY shall be exempt from taxation if:
82		-	(a.5) For property tax years commencing on or after January 1,
83		-	2015, fifty percent of the first two hundred thousand dollars of actual value
84		-	of residential real property that as of the assessment date is owner-occupied
85		-	and is used as the primary residence of an owner-occupier who is the
86		-	surviving spouse of a qualifying disabled
87		-	veteran WITH A DISABILITY who
88		-	previously received an exemption under paragraph (a) of this subsection
89		-	(1.5) SUBSECTION (1.5)(a) OF THIS SECTION is exempt from taxation.
90		-	SECTION 4. In Colorado Revised Statutes, amend 39-3-204 as
91		-	follows:
92		-	39-3-204. Notice of property tax exemption. No later than May 1,
93		-	2013, and no later than May 1 of each year thereafter in which an assessor
94		-	sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not
95		-	included with the tax bill, each assessor shall mail to each residential real
96		-	property address in the assessor's county notice of the exemption allowed
97		-	by section 39-3-203 (1). As soon as practicable after January 1, 2014, and
98		-	as soon as practicable after January 1 of each year thereafter, each county
99		-	treasurer shall, at the treasurer's discretion, mail or electronically send to
100		-	each person whose name appears on the tax list and warrant as an owner of
101		-	residential real property notice of the exemption allowed by section
102		-	39-3-203 (1). The treasurer must mail or electronically send the notice in
103		-	each year on or before the date on which the treasurer mails the property tax
104		-	statement for the previous property tax year pursuant to section 39-10-103.
105		-	No later than May 1, 2008, and no later than each May 1 thereafter, each
106		-	assessor also shall mail to each residential property address in the assessor's
107		-	county notice of the exemption allowed by section 39-3-203 (1.5). No later
108		-	than May 1, 2007, the division shall mail to the residential property address
109		-	of each person residing in the state who the division believes is a qualifying
110		-	disabled
111		-	veteran WITH A DISABILITY notice of the exemption allowed by
112		-	section 39-3-203 (1.5) for the 2007 property tax year. However, the sending
113		-	PAGE 3-SENATE BILL 23-036 of notice to a person by the division does not constitute a determination by
114		-	the division that the person sent notice is entitled to an exemption. The
115		-	notice shall MUST be in a form prescribed by the administrator, who shall
116		-	consult with the division before prescribing the form of the notice of the
117		-	exemption allowed by section 39-3-203 (1.5), and shall
118		-	MUST include a
119		-	statement of the eligibility criteria for the exemptions, and instructions for
	107	+	established16
	108	+	a service-connected disability that has been rated by the federal UNITED17
	109	+	S
	110	+	TATES department of veterans affairs as a one hundred percent18
	111	+	permanent disability through disability retirement benefits pursuant to a19
	112	+	law or regulation administered by the department, the United States20
	113	+	department of homeland security, or the department of the Army, Navy,21
	114	+	or Air Force.
	115	+	22
	116	+	SECTION 3. In Colorado Revised Statutes, 39-3-203, amend23
	117	+	(1.5)(a) introductory portion and (1.5)(a.5) as follows:24
	118	+	39-3-203. Property tax exemption - qualifications. (1.5) (a) For25
	119	+	property tax years commencing on or after January 1, 2007, fifty percent26
	120	+	of the first two hundred thousand dollars of actual value of residential real27
	121	+	036
	122	+	-3- property that as of the assessment date is owner-occupied and is used as1
	123	+	the primary residence of an owner-occupier who is a qualifying disabled2
	124	+	veteran
	125	+	WITH A DISABILITY shall be exempt from taxation if:3
	126	+	(a.5) For property tax years commencing on or after January 1,4
	127	+	2015, fifty percent of the first two hundred thousand dollars of actual5
	128	+	value of residential real property that as of the assessment date is6
	129	+	owner-occupied and is used as the primary residence of an7
	130	+	owner-occupier who is the surviving spouse of a qualifying disabled
	131	+	8
	132	+	veteran
	133	+	WITH A DISABILITY who previously received an exemption under9
	134	+	paragraph (a) of this subsection (1.5)
	135	+	SUBSECTION (1.5)(a) OF THIS10
	136	+	SECTION is exempt from taxation.11
	137	+	SECTION 4. In Colorado Revised Statutes, amend 39-3-204 as12
	138	+	follows:13
	139	+	39-3-204. Notice of property tax exemption. No later than May14
	140	+	1, 2013, and no later than May 1 of each year thereafter in which an15
	141	+	assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a)16
	142	+	that is not included with the tax bill, each assessor shall mail to each17
	143	+	residential real property address in the assessor's county notice of the18
	144	+	exemption allowed by section 39-3-203 (1). As soon as practicable after19
	145	+	January 1, 2014, and as soon as practicable after January 1 of each year20
	146	+	thereafter, each county treasurer shall, at the treasurer's discretion, mail21
	147	+	or electronically send to each person whose name appears on the tax list22
	148	+	and warrant as an owner of residential real property notice of the23
	149	+	exemption allowed by section 39-3-203 (1). The treasurer must mail or24
	150	+	electronically send the notice in each year on or before the date on which25
	151	+	the treasurer mails the property tax statement for the previous property tax26
	152	+	year pursuant to section 39-10-103. No later than May 1, 2008, and no27
	153	+	036
	154	+	-4- later than each May 1 thereafter, each assessor also shall mail to each1
	155	+	residential property address in the assessor's county notice of the2
	156	+	exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007,3
	157	+	the division shall mail to the residential property address of each person4
	158	+	residing in the state who the division believes is a qualifying disabled5
	159	+	veteran
	160	+	WITH A DISABILITY notice of the exemption allowed by section6
	161	+	39-3-203 (1.5) for the 2007 property tax year. However, the sending of7
	162	+	notice to a person by the division does not constitute a determination by
	163	+	8
	164	+	the division that the person sent notice is entitled to an exemption. The9
	165	+	notice shall MUST be in a form prescribed by the administrator, who shall10
	166	+	consult with the division before prescribing the form of the notice of the11
	167	+	exemption allowed by section 39-3-203 (1.5), and shall MUST include a12
	168	+	statement of the eligibility criteria for the exemptions, and instructions for13
120	169		obtaining an exemption application,
121		-	AND, FOR APPLICATIONS ~~FOR~~
122		-	EXEMPTIONS FOR PROPERTY TAX YEARS COMMENCING ON OR ~~AFTER~~
123		-	~~JANUARY 1, 2024, INSTRUCTIONS FOR OBTAINING PROOF OF QUALIFYING~~
124		-	~~VETERAN WITH A DISABILITY STATUS~~
125		-	. To reduce mailing costs, an ~~assessor~~
126		-	may coordinate with the treasurer of the same county to include ~~notice with~~
127		-	the tax statement for the previous property tax year mailed ~~pursuant to~~
128		-	section 39-10-103 or may include notice with the notice of ~~valuation mailed~~
129		-	pursuant to section 39-5-121 (1)(a).
130		-	SECTION 5. In Colorado Revised Statutes, 39-3-205, ~~amend~~
131		-	(1)(b), (4)(a)(I), and (4)(a)(II); repeal (2.5); and add (2)(c) as follows:
132		-	39-3-205. Exemption applications - penalty for providing ~~false~~
133		-	information - confidentiality. (1) (b) To claim the exemption ~~allowed by~~
134		-	section 39-3-203 (1.5), an individual shall file with the division
135		-	~~ASSESSOR~~
136		-	a completed exemption application AND PROOF OF ~~QUALIFYING VETERAN~~
137		-	~~WITH A DISABILITY STATUS~~
138		-	no later than July 1 of the ~~first property tax year~~
139		-	for which the exemption is claimed. An ~~application returned by mail shall~~
140		-	be deemed filed on the date it is postmarked. A
141		-	~~N INDIVIDUAL WHO FILED AN~~
142		-	EXEMPTION APPLICATION WITH THE ~~DIVISION RATHER THAN WITH THE~~
143		-	ASSESSOR AS WAS REQUIRED BEFORE ~~THIS SUBSECTION~~
144		-	(1)(b) WAS AMENDED
145		-	BY
146		-	~~SENATE BILL 23-036, ENACTED IN~~ 2023, ~~AND WHO QUALIFIED FOR AND~~
147		-	RECEIVED AN EXEMPTION FOR ~~A PROPERTY TAX YEAR COMMENCING BEFORE~~
148		-	JANUARY 1, 2024, ~~RETAINS THE EXEMPTION AND IS NOT REQUIRED TO~~
149		-	SUBMIT A NEW APPLICATION ~~OR PROOF OF QUALIFYING VETERAN WITH A~~
150		-	DISABILITY STATUS TO ~~THE ASSESSOR~~
151		-	.
	170	+	AND, FOR APPLICATIONS FOR14
	171	+	EXEMPTIONS FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER15
	172	+	J
	173	+	ANUARY 1, 2024, INSTRUCTIONS FOR OBTAINING PROOF OF QUALIFYING16
	174	+	VETERAN WITH A DISABILITY STATUS. To reduce mailing costs, an assessor17
	175	+	may coordinate with the treasurer of the same county to include notice18
	176	+	with the tax statement for the previous property tax year mailed pursuant19
	177	+	to section 39-10-103 or may include notice with the notice of valuation20
	178	+	mailed pursuant to section 39-5-121 (1)(a).21
	179	+	SECTION 5. In Colorado Revised Statutes, 39-3-205, amend22
	180	+	(1)(b), (4)(a)(I), and (4)(a)(II); repeal (2.5); and add (2)(c) as follows:23
	181	+	39-3-205. Exemption applications - penalty for providing false24
	182	+	information - confidentiality. (1) (b) To claim the exemption allowed25
	183	+	by section 39-3-203 (1.5), an individual shall file with the division
	184	+	26
	185	+	ASSESSOR a completed exemption application AND PROOF OF QUALIFYING27
	186	+	036
	187	+	-5- VETERAN WITH A DISABILITY STATUS no later than July 1 of the first1
	188	+	property tax year for which the exemption is claimed. An application2
	189	+	returned by mail shall be deemed filed on the date it is postmarked. A
	190	+	N3
	191	+	INDIVIDUAL WHO FILED AN EXEMPTION APPLICATION WITH THE DIVISION4
	192	+	RATHER THAN WITH THE ASSESSOR AS WAS REQUIRED BEFORE THIS5
	193	+	SUBSECTION (1)(b) WAS AMENDED BY SENATE BILL 23-036,
	194	+	ENACTED IN6
	195	+	2023,
	196	+	AND WHO QUALIFIED FOR AND RECEIVED AN EXEMPTION FOR A7
	197	+	PROPERTY TAX YEAR COMMENCING BEFORE JANUARY 1, 2024, RETAINS8
	198	+	THE EXEMPTION AND IS NOT REQUIRED TO SUBMIT A NEW APPLICATION OR9
	199	+	PROOF OF QUALIFYING VETERAN WITH A DISABILITY STATUS TO THE10
	200	+	ASSESSOR.11
152	201		(2) (c) F
153		-	OR THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5),
154		-	THE EXEMPTION APPLICATION MUST INCLUDE PROOF OF QUALIFYING
155		-	VETERAN WITH A DISABILITY STATUS
156		-	.
157		-	(2.5) For the purpose of verifying the eligibility of each applicant for
158		-	the exemption allowed to qualifying disabled veterans under section
159		-	39-3-203 (1.5) efficiently and with minimal inconvenience to each
160		-	PAGE 4-SENATE BILL 23-036 applicant, the division shall determine whether an applicant for the
161		-	exemption is a qualifying disabled veteran. With respect to any application
162		-	timely filed by July 1 pursuant to paragraph (b) of subsection (1) of this
163		-	section, the division shall, if possible, determine whether the applicant is a
164		-	qualifying disabled veteran and send notice of its determination to the
165		-	applicant on or before the immediately succeeding August 1. If the division
166		-	determines that the applicant is a qualifying disabled veteran, it shall also
167		-	send notice of its determination and a copy of the exemption application to
168		-	the assessor for the county where the property is located. If the division is
169		-	unable to determine whether the applicant is a qualifying disabled veteran
170		-	on or before said August 1, it shall send preliminary notice to both the
171		-	applicant and the assessor that its determination is pending and shall follow
172		-	up the preliminary notice by sending final notice of its ultimate
173		-	determination to the applicant and, together with a copy of the exemption
174		-	application, to the assessor as soon as possible thereafter.
175		-	(4) (a) Completed exemption applications shall be kept confidential;
176		-	except that:
177		-	(I) (A) An assessor or the division may release statistical
178		-	compilations or informational summaries of any information contained in
179		-	exemption applications and shall provide a copy of an exemption
180		-	application to the applicant who returned the application, the treasurer of
181		-	the same county as the assessor, the administrator, the state treasurer, or the
182		-	state auditor upon request or as otherwise required by this part 2.
183		-	(B) An assessor or the division
184		-	may introduce a copy of an
185		-	exemption application as evidence in any administrative hearing or legal
186		-	proceeding in which the accuracy or veracity of the exemption application
187		-	is at issue so long as neither the applicant's social security number nor any
188		-	other social security number set forth in the application are divulged.
189		-	(II) A treasurer, the administrator, the state treasurer, or the state
190		-	auditor shall keep confidential each individual exemption application that
191		-	it may receive from an assessor or the division
192		-	but may release statistical
193		-	compilations or informational summaries of any information contained in
194		-	exemption applications and may introduce a copy of an exemption
195		-	application as evidence in any administrative hearing or legal proceeding
196		-	in which the accuracy or veracity of the exemption application is at issue so
197		-	long as neither the applicant's social security number nor any other social
198		-	PAGE 5-SENATE BILL 23-036 security number set forth in the application are divulged.
199		-	SECTION 6. In Colorado Revised Statutes, 39-3-206, amend (1.5),
200		-	(2)(a), and (2)(a.7) as follows:
201		-	39-3-206. Notice to individuals returning incomplete or
202		-	nonqualifying exemption applications - denial of exemption -
203		-	administrative remedies. (1.5) (a) Except as otherwise provided in
204		-	paragraph (a.7) of subsection (2)
205		-	SUBSECTION (2)(a.7) of this section, the
206		-	division ASSESSOR shall only accept an application for the exemption
207		-	allowed to qualifying disabled veterans WITH A DISABILITY under section
208		-	39-3-203 (1.5) if the applicant timely returned the exemption application in
209		-	accordance with section 39-3-205 (1)(b), and an assessor shall only grant
210		-	the exemption if the division verifies that the applicant is a qualified
211		-	disabled veteran THE APPLICANT SUBMITS PROOF OF QUALIFYING VETERAN
212		-	WITH A DISABILITY STATUS AS REQUIRED BY SECTION
213		-	39-3-205 and the
214		-	exemption application forwarded by the division to the assessor pursuant tosection 39-3-205 (2.5) establishes that the applicant meets the other
215		-	requirements to be entitled to the exemption.
216		-	(b) If the information provided on or with an application for the
217		-	exemption allowed to qualifying disabled veterans WITH A DISABILITY under
218		-	section 39-3-203 (1.5) that is forwarded by the division to an assessor
219		-	pursuant to section 39-3-205 (2.5) indicates that the applicant is not entitled
220		-	to the exemption, or is insufficient to allow the assessor to determine
221		-	whether or not the applicant is entitled to the exemption, the assessor shall
222		-	deny the application and mail to the applicant a statement providing the
223		-	reasons for the denial and informing the applicant of the applicant's right to
224		-	contest the denial pursuant to subsection (2) of this section. The assessor
225		-	shall mail the statement no later than August 1 of the property tax year for
226		-	which the exemption application was filed.
227		-	(2) (a) An applicant whose exemption application has been denied
228		-	pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection
229		-	(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial
230		-	by requesting a hearing before the county commissioners sitting as the
231		-	county board of equalization no later than August 15 of the property tax
232		-	year for which the exemption application was filed. The hearing shall be
233		-	held on or after August 1 and no later than September 1 of the property tax
234		-	year for which the exemption application was filed, and the decision of the
235		-	PAGE 6-SENATE BILL 23-036 county board of equalization is not subject to further administrative appeal
236		-	by either the applicant or the assessor. An applicant may not contest a
237		-	determination by the division that the applicant is not a qualifying disabled
238		-	veteran at a hearing requested pursuant to this paragraph (a).
239		-	(a.7) An individual who wishes to claim the exemption for
240		-	qualifying disabled veterans WITH A DISABILITY allowed by section
241		-	39-3-203 (1.5), but who has not timely filed an exemption application with
242		-	the division, may request that the division ASSESSOR waive the application
243		-	deadline and allow the individual to file a late exemption application no
244		-	later than the August 1 that immediately follows the original application
245		-	deadline. The division
246		-	ASSESSOR may accept an application if, in the
247		-	division's ASSESSOR'S sole discretion, the applicant shows good cause for
248		-	not timely filing an application. If the division ASSESSOR accepts a late
249		-	application, it THE ASSESSOR shall determine whether the applicant is a
250		-	qualifying disabled veteran THE APPLICATION SHOULD BE GRANTED OR
251		-	DENIED PURSUANT TO SUBSECTION
252		-	(1.5) OF THIS SECTION and shall mail
253		-	notice of its determination to the applicant no later than the August 25 that
254		-	immediately follows the late application deadline. If the division determines
255		-	that a veteran is a qualifying disabled veteran, it shall mail a copy of the
256		-	notice of its determination to the assessor for the county in which the
257		-	property for which the applicant has claimed the exemption is located and
258		-	shall include with the notice a copy of the applicant's exemption application.
259		-	The assessor shall grant an exemption if the notice and application
260		-	forwarded by the division to the assessor establish that the applicant is
261		-	entitled to the exemption. A decision of the division ASSESSOR to allow or
262		-	disallow the filing of a late application or of an assessor to grant or deny an
263		-	exemption to an applicant who has filed a late application is final, and an
264		-	applicant who is denied late filing or an exemption may not contest the
265		-	denial.
266		-	SECTION 7. In Colorado Revised Statutes, 25-2-103, amend (4.5)
267		-	as follows:
268		-	25-2-103. Centralized registration system for all vital statistics
269		-	- office of the state registrar of vital statistics created - appointment of
270		-	registrar - rules. (4.5) Notwithstanding any other provision of law that
271		-	limits the sharing of vital statistics, after receiving the list of names and
272		-	social security numbers of individuals who received property tax
273		-	exemptions as either qualifying seniors or disabled
274		-	QUALIFYING veterans
275		-	PAGE 7-SENATE BILL 23-036 WITH A DISABILITY for the prior year that is provided by the property tax
276		-	administrator pursuant to section 39-3-207, C.R.S., the state registrar shall
277		-	identify all individuals on the list who have died and transmit a list of the
278		-	names and social security numbers of such individuals to the administrator.
279		-	SECTION 8. In Colorado Revised Statutes, 39-21-113, amend (24)
280		-	as follows:
281		-	39-21-113. Reports and returns - rule - repeal.
282		-	(24) Notwithstanding any other provision of this section, the executive
283		-	director, after receiving from the property tax administrator a list of
284		-	individuals who are claiming the property tax exemptions for qualifying
285		-	seniors and disabled
286		-	QUALIFYING veterans WITH A DISABILITY allowed under
287		-	part 2 of article 3 of this title TITLE 39 shall provide to the property tax
288		-	administrator information pertaining to the listed individuals, including their
289		-	names, social security numbers, marital and income tax filing status, and
290		-	residency status, needed by the administrator to verify that the exemption
291		-	is allowed only to applicants who satisfy legal requirements for claiming it.
292		-	The administrator and the administrator's agents, clerks, and employees
293		-	shall keep all information received from the executive director confidential,
294		-	and any individual who fails to do so is guilty of a misdemeanor and subject
295		-	to punishment as specified in subsection (6) of this section.
296		-	SECTION 9. Effective date - applicability. (1) This act takes
297		-	effect upon passage; except that sections 5 and 6 of this act take effect
298		-	January 1, 2024.
299		-	(2) This act applies to exemption applications for property tax years
300		-	commencing on or after January 1, 2024.
301		-	SECTION 10. Safety clause. The general assembly hereby finds,
302		-	PAGE 8-SENATE BILL 23-036 determines, and declares that this act is necessary for the immediate
303		-	preservation of the public peace, health, or safety.
304		-	____________________________ ____________________________
305		-	Steve Fenberg
306		-	Julie McCluskie
307		-	PRESIDENT OF SPEAKER OF THE HOUSE
308		-	THE SENATE OF REPRESENTATIVES
309		-	____________________________ ____________________________
310		-	Cindi L. Markwell Robin Jones
311		-	SECRETARY OF CHIEF CLERK OF THE HOUSE
312		-	THE SENATE OF REPRESENTATIVES
313		-	APPROVED________________________________________
314		-	(Date and Time)
315		-	_________________________________________
316		-	Jared S. Polis
317		-	GOVERNOR OF THE STATE OF COLORADO
318		-	PAGE 9-SENATE BILL 23-036
	202	+	OR THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5),12
	203	+	THE EXEMPTION APPLICATION MUST INCLUDE PROOF OF QUALIFYING13
	204	+	VETERAN WITH A DISABILITY STATUS.14
	205	+	(2.5) For the purpose of verifying the eligibility of each applicant
	206	+	15
	207	+	for the exemption allowed to qualifying disabled veterans under section16
	208	+	39-3-203 (1.5) efficiently and with minimal inconvenience to each17
	209	+	applicant, the division shall determine whether an applicant for the18
	210	+	exemption is a qualifying disabled veteran. With respect to any19
	211	+	application timely filed by July 1 pursuant to paragraph (b) of subsection20
	212	+	(1) of this section, the division shall, if possible, determine whether the21
	213	+	applicant is a qualifying disabled veteran and send notice of its22
	214	+	determination to the applicant on or before the immediately succeeding23
	215	+	August 1. If the division determines that the applicant is a qualifying24
	216	+	disabled veteran, it shall also send notice of its determination and a copy25
	217	+	of the exemption application to the assessor for the county where the26
	218	+	property is located. If the division is unable to determine whether the27
	219	+	036
	220	+	-6- applicant is a qualifying disabled veteran on or before said August 1, it1
	221	+	shall send preliminary notice to both the applicant and the assessor that2
	222	+	its determination is pending and shall follow up the preliminary notice by3
	223	+	sending final notice of its ultimate determination to the applicant and,4
	224	+	together with a copy of the exemption application, to the assessor as soon5
	225	+	as possible thereafter.6
	226	+	(4) (a) Completed exemption applications shall be kept7
	227	+	confidential; except that:8
	228	+	(I) (A) An assessor or the division may release statistical9
	229	+	compilations or informational summaries of any information contained10
	230	+	in exemption applications and shall provide a copy of an exemption11
	231	+	application to the applicant who returned the application, the treasurer of12
	232	+	the same county as the assessor, the administrator, the state treasurer, or13
	233	+	the state auditor upon request or as otherwise required by this part 2.14
	234	+	(B) An assessor or the division may introduce a copy of an15
	235	+	exemption application as evidence in any administrative hearing or legal16
	236	+	proceeding in which the accuracy or veracity of the exemption application17
	237	+	is at issue so long as neither the applicant's social security number nor any18
	238	+	other social security number set forth in the application are divulged.19
	239	+	(II) A treasurer, the administrator, the state treasurer, or the state20
	240	+	auditor shall keep confidential each individual exemption application that21
	241	+	it may receive from an assessor or the division but may release statistical22
	242	+	compilations or informational summaries of any information contained23
	243	+	in exemption applications and may introduce a copy of an exemption24
	244	+	application as evidence in any administrative hearing or legal proceeding25
	245	+	in which the accuracy or veracity of the exemption application is at issue26
	246	+	so long as neither the applicant's social security number nor any other27
	247	+	036
	248	+	-7- social security number set forth in the application are divulged.1
	249	+	SECTION 6. In Colorado Revised Statutes, 39-3-206, amend2
	250	+	(1.5), (2)(a), and (2)(a.7) as follows:3
	251	+	39-3-206. Notice to individuals returning incomplete or4
	252	+	nonqualifying exemption applications - denial of exemption -5
	253	+	administrative remedies. (1.5) (a) Except as otherwise provided in6
	254	+	paragraph (a.7) of subsection (2) SUBSECTION (2)(a.7) of this section, the7
	255	+	division ASSESSOR shall only accept an application for the exemption8
	256	+	allowed to qualifying disabled veterans WITH A DISABILITY under section9
	257	+	39-3-203 (1.5) if the applicant timely returned the exemption application10
	258	+	in accordance with section 39-3-205 (1)(b), and an assessor shall only11
	259	+	grant the exemption if the division verifies that the applicant is a qualified12
	260	+	disabled veteran THE APPLICANT SUBMITS PROOF OF QUALIFYING V ETERAN13
	261	+	WITH A DISABILITY STATUS AS REQUIRED BY SECTION 39-3-205 and the14
	262	+	exemption application forwarded by the division to the assessor pursuant15
	263	+	to section 39-3-205 (2.5) establishes that the applicant meets the other16
	264	+	requirements to be entitled to the exemption.17
	265	+	(b) If the information provided on or with an application for the18
	266	+	exemption allowed to qualifying disabled veterans WITH A DISABILITY19
	267	+	under section 39-3-203 (1.5) that is forwarded by the division to an20
	268	+	assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is21
	269	+	not entitled to the exemption, or is insufficient to allow the assessor to22
	270	+	determine whether or not the applicant is entitled to the exemption, the23
	271	+	assessor shall deny the application and mail to the applicant a statement24
	272	+	providing the reasons for the denial and informing the applicant of the25
	273	+	applicant's right to contest the denial pursuant to subsection (2) of this26
	274	+	section. The assessor shall mail the statement no later than August 1 of27
	275	+	036
	276	+	-8- the property tax year for which the exemption application was filed.1
	277	+	(2) (a) An applicant whose exemption application has been denied2
	278	+	pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection3
	279	+	(1.5) SUBSECTION (1)(b) OR (1.5)(b) of this section may contest the denial4
	280	+	by requesting a hearing before the county commissioners sitting as the5
	281	+	county board of equalization no later than August 15 of the property tax6
	282	+	year for which the exemption application was filed. The hearing shall be7
	283	+	held on or after August 1 and no later than September 1 of the property8
	284	+	tax year for which the exemption application was filed, and the decision9
	285	+	of the county board of equalization is not subject to further administrative10
	286	+	appeal by either the applicant or the assessor. An applicant may not11
	287	+	contest a determination by the division that the applicant is not a12
	288	+	qualifying disabled veteran at a hearing requested pursuant to this13
	289	+	paragraph (a).14
	290	+	(a.7) An individual who wishes to claim the exemption for15
	291	+	qualifying disabled veterans WITH A DISABILITY allowed by section16
	292	+	39-3-203 (1.5), but who has not timely filed an exemption application17
	293	+	with the division, may request that the division ASSESSOR waive the18
	294	+	application deadline and allow the individual to file a late exemption19
	295	+	application no later than the August 1 that immediately follows the20
	296	+	original application deadline. The division ASSESSOR may accept an21
	297	+	application if, in the division's ASSESSOR'S sole discretion, the applicant22
	298	+	shows good cause for not timely filing an application. If the division23
	299	+	ASSESSOR accepts a late application, it THE ASSESSOR shall determine24
	300	+	whether the applicant is a qualifying disabled veteran THE APPLICATION25
	301	+	SHOULD BE GRANTED OR DENIED PURSUANT TO SUBSECTION (1.5) OF THIS26
	302	+	SECTION and shall mail notice of its determination to the applicant no later27
	303	+	036
	304	+	-9- than the August 25 that immediately follows the late application deadline.1
	305	+	If the division determines that a veteran is a qualifying disabled veteran,2
	306	+	it shall mail a copy of the notice of its determination to the assessor for3
	307	+	the county in which the property for which the applicant has claimed the4
	308	+	exemption is located and shall include with the notice a copy of the5
	309	+	applicant's exemption application. The assessor shall grant an exemption6
	310	+	if the notice and application forwarded by the division to the assessor7
	311	+	establish that the applicant is entitled to the exemption. A decision of the8
	312	+	division ASSESSOR to allow or disallow the filing of a late application or9
	313	+	of an assessor to grant or deny an exemption to an applicant who has filed10
	314	+	a late application is final, and an applicant who is denied late filing or an11
	315	+	exemption may not contest the denial.12
	316	+	SECTION 7. In Colorado Revised Statutes, 25-2-103, amend13
	317	+	(4.5) as follows:14
	318	+	25-2-103. Centralized registration system for all vital statistics15
	319	+	- office of the state registrar of vital statistics created - appointment16
	320	+	of registrar - rules. (4.5) Notwithstanding any other provision of law17
	321	+	that limits the sharing of vital statistics, after receiving the list of names18
	322	+	and social security numbers of individuals who received property tax19
	323	+	exemptions as either qualifying seniors or disabled QUALIFYING veterans20
	324	+	WITH A DISABILITY for the prior year that is provided by the property tax21
	325	+	administrator pursuant to section 39-3-207, C.R.S., the state registrar shall22
	326	+	identify all individuals on the list who have died and transmit a list of the23
	327	+	names and social security numbers of such individuals to the24
	328	+	administrator.25
	329	+	SECTION 8. In Colorado Revised Statutes, 39-21-113, amend26
	330	+	(24) as follows:27
	331	+	036
	332	+	-10- 39-21-113. Reports and returns - rule - repeal.1
	333	+	(24) Notwithstanding any other provision of this section, the executive2
	334	+	director, after receiving from the property tax administrator a list of3
	335	+	individuals who are claiming the property tax exemptions for qualifying4
	336	+	seniors and disabled QUALIFYING veterans WITH A DISABILITY allowed5
	337	+	under part 2 of article 3 of this title TITLE 39 shall provide to the property6
	338	+	tax administrator information pertaining to the listed individuals,7
	339	+	including their names, social security numbers, marital and income tax8
	340	+	filing status, and residency status, needed by the administrator to verify9
	341	+	that the exemption is allowed only to applicants who satisfy legal10
	342	+	requirements for claiming it. The administrator and the administrator's11
	343	+	agents, clerks, and employees shall keep all information received from the12
	344	+	executive director confidential, and any individual who fails to do so is13
	345	+	guilty of a misdemeanor and subject to punishment as specified in14
	346	+	subsection (6) of this section.15
	347	+	SECTION 9. Effective date - applicability. (1) This act takes16
	348	+	effect upon passage; except that sections 5 and 6 of this act take effect17
	349	+	January 1, 2024.18
	350	+	(2) This act applies to exemption applications for property tax19
	351	+	years commencing on or after January 1, 2024.20
	352	+	SECTION 10. Safety clause. The general assembly hereby finds,21
	353	+	determines, and declares that this act is necessary for the immediate22
	354	+	preservation of the public peace, health, or safety.23
	355	+	036
	356	+	-11-