SENATE BILL 23-036
BY SENATOR(S) Pelton B. and Cutter, Bridges, Exum, Gardner, Ginal,
Gonzales, Hansen, Hinrichsen, Jaquez Lewis, Kirkmeyer, Kolker, Liston,
Lundeen, Marchman, Mullica, Pelton R., Rich, Roberts, Sullivan,
Van Winkle, Will, Winter F., Zenzinger;
also REPRESENTATIVE(S) Armagost and Ortiz, Bottoms, Amabile,
Bacon, Bird, Bradley, Brown, Duran, English, Epps, Frizell, Froelich,
Garcia, Gonzales-Gutierrez, Hamrick, Herod, Joseph, Kipp, Lieder,
Lindsay, Lindstedt, Lukens, Lynch, Marshall, Martinez, Mauro, McLachlan,
Michaelson Jenet, Pugliese, Ricks, Sharbini, Story, Taggart, Valdez,
Velasco, Weinberg, Weissman, Winter T., Young, McCluskie.
C
ONCERNING A CHANGE TO THE APPLICATION PROCESS FOR THE PROPERTY
TAX EXEMPTION FOR VETERANS WITH A DISABILITY
.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 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:
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. (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
A qualifying seniors
SENIOR
and FOR A qualifying disabled veterans "DISABLED VETERAN", DEFINED, IN
ACCORDANCE WITH THE
"PEOPLE FIRST LANGUAGE" REQUIREMENTS OF
SECTION
2-2-802, IN SECTION 39-3-202 (3.5) AS A "QUALIFYING VETERAN
WITH A DISABILITY
" FOR PURPOSES OF THIS PART 2;
SECTION 2. In Colorado Revised Statutes, 39-3-202, amend (1.5)
and (3.5); and add (3.3) 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.
(3.3) "P
ROOF OF QUALIFYING VETERAN WITH A DISABILITY STATUS "
MEANS DOCUMENTARY EVIDENCE FROM THE UNITED STATES DEPARTMENT
OF VETERANS AFFAIRS THAT AN INDIVIDUAL IS A QUALIFYING V ETERAN WITH
A DISABILITY
, AS DEFINED IN SUBSECTION (3.5) OF THIS SECTION. THE
DIVISION SHALL DEVELOP GUIDELINES THAT SPECIFY THE DOCUMENTARY
EVIDENCE FROM THE
UNITED STATES DEPARTMENT OF VETERANS AFFAIRS
THAT IS REQUIRED TO ESTABLISH PROOF OF QUALIFYING VETERAN WITH A
DISABILITY STATUS
.
(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 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.
SECTION 3. In Colorado Revised Statutes, 39-3-203, amend
PAGE 2-SENATE BILL 23-036 (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) SUBSECTION (1.5)(a) OF THIS SECTION is exempt from taxation.
SECTION 4. 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
PAGE 3-SENATE BILL 23-036 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 MUST 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
MUST include a
statement of the eligibility criteria for the exemptions, and instructions for
obtaining an exemption application,
AND, FOR APPLICATIONS FOR
EXEMPTIONS FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER
JANUARY 1, 2024, INSTRUCTIONS FOR OBTAINING PROOF OF QUALIFYING
VETERAN WITH A DISABILITY STATUS
. 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 5. In Colorado Revised Statutes, 39-3-205, amend
(1)(b), (4)(a)(I), and (4)(a)(II); repeal (2.5); and add (2)(c) as follows:
39-3-205. Exemption applications - penalty for providing false
information - confidentiality. (1) (b) To claim the exemption allowed by
section 39-3-203 (1.5), an individual shall file with the division
ASSESSOR
a completed exemption application AND PROOF OF QUALIFYING VETERAN
WITH A DISABILITY STATUS
no later than July 1 of the first property tax year
for which the exemption is claimed. An application returned by mail shall
be deemed filed on the date it is postmarked. A
N INDIVIDUAL WHO FILED AN
EXEMPTION APPLICATION WITH THE DIVISION RATHER THAN WITH THE
ASSESSOR AS WAS REQUIRED BEFORE THIS SUBSECTION
(1)(b) WAS AMENDED
BY
SENATE BILL 23-036, ENACTED IN 2023, AND WHO QUALIFIED FOR AND
RECEIVED AN EXEMPTION FOR A PROPERTY TAX YEAR COMMENCING BEFORE
JANUARY 1, 2024, RETAINS THE EXEMPTION AND IS NOT REQUIRED TO
SUBMIT A NEW APPLICATION OR PROOF OF QUALIFYING VETERAN WITH A
DISABILITY STATUS TO THE ASSESSOR
.
(2) (c) F
OR THE EXEMPTION ALLOWED BY SECTION 39-3-203 (1.5),
THE EXEMPTION APPLICATION MUST INCLUDE PROOF OF QUALIFYING
VETERAN WITH A DISABILITY STATUS
.
(2.5) For the purpose of verifying the eligibility of each applicant for
the exemption allowed to qualifying disabled veterans under section
39-3-203 (1.5) efficiently and with minimal inconvenience to each
PAGE 4-SENATE BILL 23-036 applicant, the division shall determine whether an applicant for the
exemption is a qualifying disabled veteran. With respect to any application
timely filed by July 1 pursuant to paragraph (b) of subsection (1) of this
section, the division shall, if possible, determine whether the applicant is a
qualifying disabled veteran 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, 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
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.
(4) (a) Completed exemption applications shall be kept confidential;
except that:
(I) (A) An assessor or the division may release statistical
compilations or informational summaries of any information contained in
exemption applications and shall provide a copy of an exemption
application to the applicant who returned the application, the treasurer of
the same county as the assessor, the administrator, the state treasurer, or the
state auditor upon request or as otherwise required by this part 2.
(B) An assessor or the division
may introduce a copy of an
exemption application as evidence in any administrative hearing or legal
proceeding in which the accuracy or veracity of the exemption application
is at issue so long as neither the applicant's social security number nor any
other social security number set forth in the application are divulged.
(II) A treasurer, the administrator, the state treasurer, or the state
auditor shall keep confidential each individual exemption application that
it may receive from an assessor or the division
but may release statistical
compilations or informational summaries of any information contained in
exemption applications and may introduce a copy of an exemption
application as evidence in any administrative hearing or legal proceeding
in which the accuracy or veracity of the exemption application is at issue so
long as neither the applicant's social security number nor any other social
PAGE 5-SENATE BILL 23-036 security number set forth in the application are divulged.
SECTION 6. 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 ASSESSOR 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 THE APPLICANT SUBMITS PROOF OF QUALIFYING VETERAN
WITH A DISABILITY STATUS AS REQUIRED BY SECTION
39-3-205 and the
exemption application forwarded by the division to the assessor pursuant tosection 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
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
PAGE 6-SENATE BILL 23-036 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 at a hearing requested pursuant to this paragraph (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 ASSESSOR 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
ASSESSOR may accept an application if, in the
division's ASSESSOR'S sole discretion, the applicant shows good cause for
not timely filing an application. If the division ASSESSOR accepts a late
application, it THE ASSESSOR shall determine whether the applicant is a
qualifying disabled veteran THE APPLICATION SHOULD BE GRANTED OR
DENIED PURSUANT TO SUBSECTION
(1.5) OF THIS SECTION 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, 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 application
forwarded by the division to the assessor establish that the applicant is
entitled to the exemption. A decision of the division ASSESSOR 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 7. 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
PAGE 7-SENATE BILL 23-036 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 8. 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 9. Effective date - applicability. (1) This act takes
effect upon passage; except that sections 5 and 6 of this act take effect
January 1, 2024.
(2) This act applies to exemption applications for property tax years
commencing on or after January 1, 2024.
SECTION 10. Safety clause. The general assembly hereby finds,
PAGE 8-SENATE BILL 23-036 determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, or safety.
____________________________ ____________________________
Steve Fenberg
Julie McCluskie
PRESIDENT OF SPEAKER OF THE HOUSE
THE SENATE OF REPRESENTATIVES
____________________________ ____________________________
Cindi L. Markwell Robin Jones
SECRETARY OF CHIEF CLERK OF THE HOUSE
THE SENATE OF REPRESENTATIVES
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 9-SENATE BILL 23-036