Colorado 2024 1st Special Session

Colorado House Bill HB1006

Introduced
8/26/24  
Refer
8/26/24  

Caption

Expand Property Tax Exemptions

Impact

If passed, the legislation would create significant changes in the property taxation framework by increasing eligibility and modifying how exemptions are calculated for qualifying individuals. The impact is anticipated to relieve the financial burden on senior citizens and veterans, ultimately fostering a more stable environment for those demographics. However, it necessitates careful implementation to ensure it does not disproportionately affect state revenues, as the new calculations from median home values might decrease or increase attendance based on market fluctuations.

Summary

House Bill 1006 aims to expand property tax exemptions for certain owner-occupied primary residences in Colorado. The bill focuses on homeowners who qualify as seniors, veterans with disabilities, or surviving spouses of armed forces service members who died in the line of duty. Starting from property tax years after January 1, 2025, the exemption amount is expected to shift from a flat percentage of the property's actual value to a percentage based on the estimated state median home value. This adjustment is meant to provide a more equitable tax burden concerning the home values across the state.

Contention

A notable point of contention arises from the proposed removal of the ten-year requirement for ownership of a qualifying residence as a criteria for taxation exemption. If voters approve a constitutional amendment, seniors or their surviving spouses will be able to claim exemptions on new residences regardless of how long they have owned them, substantially changing the status quo. Critics may express concerns regarding the implications for state tax revenues and whether the exemptions are sustainable in the long term.

Companion Bills

No companion bills found.

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