Colorado 2022 Regular Session

Colorado Senate Bill SCR002

Introduced
4/11/22  
Refer
4/11/22  

Caption

Homestead Property Tax Exemption Expansion

Impact

If enacted, SCR002 will significantly impact seniors and disabled veterans in Colorado by easing their property tax burdens. It addresses the housing mobility crisis faced by seniors, allowing them to relocate without losing crucial tax benefits. By increasing the exempted property value and adjusting for inflation, the resolution aims to ensure that the exemption remains relevant despite rising property values. This could foster greater housing stability for these demographics and potentially encourage them to move to locations more suitable for their needs without fear of financial repercussions from increased taxation on moved properties.

Summary

SCR002 is a Senate Concurrent Resolution aimed at amending the Colorado Constitution to expand the existing property tax exemption for qualifying senior citizens and disabled veterans. Currently, the exemption provides for a 50% exemption on the first $200,000 of actual value for owner-occupied residences. This bill seeks to increase this exemption limit to $300,000 starting in the 2023 property tax year, with allowances for cumulative inflation adjustments in subsequent years. Furthermore, it proposes to make the homestead exemption portable, enabling seniors to maintain their exemption when they move residences, circumventing a previous requirement of ten years of ownership and occupancy.

Contention

Discussion around SCR002 may spark debate among lawmakers concerning financial implications for local and state budgets. Opponents might argue that increasing exemptions could lessen property tax revenues, which are vital for funding public services. Concerns could also arise about the potential for reduced financial support for non-exempt households, particularly in areas where funding is reliant on property tax income. Proponents would counter these arguments by emphasizing the need to support vulnerable populations, drawing attention to the rising cost of living and the importance of property tax relief for long-term residents, especially those on fixed incomes.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1166

Expand Homestead Exemptions

CO HCR1001

Senior Property Tax Exemption Portability

CO SB233

Property Tax

CO SB111

Senior Primary Residence Prop Tax Reduction

CO HB1411

Increase in Property Tax Exemption Filing Fees

CO SB033

Lodging Property Tax Treatment

CO SB002

Local Government Property Tax Credits Rebates

CO HB1299

Short-Term Rental Unit Property Tax Classification

CO HB1302

Tax Rate Information to Real Property Owners

CO HB1337

Real Property Owner Unit Association Collections

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