HB 23-1052
signedMod Prop Tax Exemption For Veterans With Disab
Plain-English Summary
AI-generatedHouse Bill 23-1052 proposes to expand property tax exemptions for veterans with disabilities in Colorado. Currently, only veterans with a 100% permanent disability can claim this exemption. The bill aims to include veterans who are considered unemployable by the U.S. Department of Veterans Affairs. However, these changes will only take effect if voters approve a related constitutional amendment during the 2024 general election. If approved, the law would also ensure that veterans with individual unemployability status receive the same benefits as those with a 100% disability rating. The bill was signed by the governor but won't become effective until January 1, 2025, contingent on voter approval of the constitutional amendment.
Official Summary
The state constitution allows a veteran who has a service-connected disability rated as a 100% permanent disability to claim a property tax exemption for a portion of the actual value of the veteran's owner-occupied primary residence. The 100% permanent disability requirement can only be changed through a constitutional amendment. If, at the 2024 general election, the voters of the state approve a constitutional amendment to expand eligibility for the exemption by allowing a veteran who has individual unemployability status, as determined by the United States department of veterans affairs, to claim the exemption, the act makes conforming statutory changes to reflect that expansion of the exemption.
The act also requires a veteran who has individual unemployability status to be treated equivalently to a veteran who has 100% permanent disability when determining eligibility for any state veterans benefit. Finally, to comply with an existing statutory requirement that "people first language" be used in new or amended statutes that refer to persons with disabilities, the act also changes the existing terms "disabled veteran" and "disabled veterans" to "veteran with a disability" and "veterans with a disability".
APPROVED by Governor April 28, 2023
EFFECTIVE January 1, 2025
NOTE: This act was passed without a safety clause. Section 11 of the act states that the 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 status as determined by the United States department of veterans affairs is approved by the people at the next general election and becomes law. (Note: This summary applies to this bill as enacted.)
Details
- Chamber
- House
- First action
- 2023-04-28
- Latest action
- 2023-01-09
- Last action desc.
- Introduced In House - Assigned to State, Civic, Military, & Veterans Affairs
- OpenStates
- View source ↗
Related Legislation
This bill affects (27)
amendsHB 22-1312(2022A)· signedModifications To Sales Tax Statutes To Address Defects
amendsSB 22-093(2022A)· signedExpand Senior And Veteran Property Tax Exemptions
amendsHB 18-1291(2018A)· signedSunset Conservation Easement Oversight Commission
amendsSB 22-072(2022A)· signedGrants To Incentivize Home Use For Renters
amendsHB 22-1205(2022A)· signedSenior Housing Income Tax Credit
amendsSB 18-273(2018A)· signedSenior Property Tax Exemption Medical Necessity
amendsSB 23-107(2023A)· signedSenior And Veterans With Disabilities Property Tax Exemption
amendsHB 17-1356(2017A)· signedTreat Economic Development Income Tax Credits Differently
amendsSB 22-233(2022A)· signedTABOR Refund Mechanism For FY 2021-22 Only
amendsHB 22-1295(2022A)· signedDepartment Early Childhood And Universal Preschool Program
amendsSB 22-162(2022A)· signedAdministration Organization Act Modernization
amendsHB 18-1185(2018A)· signedMarket Sourcing For Business Income Tax Apportionment
amendsSB 22-032(2022A)· signedSimplify Local Sales & Use Tax Administration
amendsSB 18-240(2018A)· signedRevised Uniform Unclaimed Property Act
amendsSB 18-077(2018A)· signedState Sales Tax Exemption For Used Motor Vehicles
amendsSB 17-299(2017A)· signedApportionment Of Income Of Enterprise Data Centers
relatesHB 22-1125(2022A)· signedIncome Tax Rate Reduction
relatesSB 17-267(2017A)· signedSustainability Of Rural Colorado
relatesSB 18-061(2018A)· signedReduce The State Income Tax Rate
relatesSB 23-134(2023A)· signedDepartment of Treasury Supplemental
relatesSB 22-026(2022A)· signedOil And Gas Operator Property Tax Procedures
relatesHB 18-1169(2018A)· signedSupplemental Appropriation - Department Of Treasury
relatesHB 22-1183(2022A)· signedDepartment of Treasury Supplemental
relatesHB 22-1416(2022A)· signedProperty Tax Administrative Procedures
Affected by (62)
amendsSB 23-036(2023A)· signedVeterans With Disab Prop Tax Exemption Reqmnts
amendsSB 25-013(2025A)· signedSenior Housing Income Tax Credit Extension
amendsHB 24-1302(2024A)· signedTax Rate Information to Real Property Owners
amendsSB 24-111(2024A)· signedSenior Primary Residence Prop Tax Reduction
amendsSB 23B-005(2023B)· signedExpanding 2023 Property Tax Exemptions
amendsHB 26-1115(2026A)· signedPrepaid Wireless Telecom Services Modifications
amendsSB 25-275(2025A)· signedNonsubstantive Relocation of Definitions in Colorado Revised Statutes
amendsHB 24-1349(2024A)· signedFirearms & Ammunition Excise Tax
amendsSB 25-046(2025A)· signedLocal Government Tax Audit Confidentiality Standards
amendsHB 24-1036(2024A)· signedAdjusting Certain Tax Expenditures
amendsHB 24-1448(2024A)· signedNew Public School Finance Formula
relatesHB 25-1082(2025A)· signedQualified Individuals Death Certificates
relatesSB 24-228(2024A)· signedTABOR Refund Mechanisms
relatesSB 23-303(2023A)· signedReduce Property Taxes And Voter-approved Revenue Change
relatesSB 23-175(2023A)· signedFinancing Of Downtown Development Authority Projects
relatesHB 25-1095(2025A)· signedPetitioner Requirements in Certain Property Tax Appeals
relatesHB 23B-1007(2023B)· signedIncrease 2023 Homestead Property Tax Exemptions
relatesSB 23B-005(2023B)· signedExpanding 2023 Property Tax Exemptions
relatesHB 24-1166(2024A)· signedExpand Homestead Exemptions
relatesSB 24-111(2024A)· signedSenior Primary Residence Prop Tax Reduction
relatesHB 24-1052(2024A)· signedSenior Housing Income Tax Credit
relatesHB 24B-1006(2024B)· signedExpand Property Tax Exemptions
relatesHB 24B-1002(2024B)· signedPrimary Residence Real Property Valuation
relatesHB 25-1111(2025A)· signedExpand Homestead Exemptions
relatesSB 25-013(2025A)· signedSenior Housing Income Tax Credit Extension
relatesSB 24-226(2024A)· signedModifications to College Kickstarter Account Program
relatesHB 25-1200(2025A)· signedModifications to Office of Child Protection Ombudsman
relatesHB 23B-1005(2023B)· signedMatters Related To Tax Relief For Tax Year 2023
relatesHB 23B-1004(2023B)· signed2023 Property Tax Reduction Policy Study
relatesSB 23-108(2023A)· signedAllowing Temporary Reductions In Property Tax Due
relatesHB 24-1202(2024A)· signedDepartment of Treasury Supplemental
relatesSB 24-025(2024A)· signedUpdate Local Government Sales & UseTax Collection
relatesHB 24-1288(2024A)· signedEarned Income Tax Credit Data Sharing
relatesHB 25-1324(2025A)· signedClarify Property Tax Objection & Protest Deadlines
relatesHB 23-1283(2023A)· signedTransfer Refugee Services To New Americans Office
relatesHB 26-1065(2026A)· signedTransit and Housing Investment Zones
relatesHB 26-1171(2026A)· signedDepartment of Treasury Supplemental
relatesSB 26-135(2026A)· passedState Public K-12 Education Funding
relatesSB 26-116(2026A)· signedProperty Tax Modifications
relatesHB 24-1053(2024A)· signedTax Policy Analysis by the Legislative Branch
relatesHB 26-1327(2026A)· failedLarge Employer Worker Health-Care Support
relatesHB 26-1289(2026A)· signedModification of Certain Tax Expenditures
relatesHB 25-1199(2025A)· signedProperty Tax Payment Schedule
relatesSB 25-110(2025A)· signedDepartment of Treasury Supplemental
relatesHB 25-1296(2025A)· signedTax Expenditure Adjustment
relatesSB 25-018(2025A)· signedOnline Search of Sales & Use Tax
relatesSB 25-319(2025A)· signedModification Higher Education Expenses Income Tax Incentive
relatesHB 26-1295(2026A)· signedRepeal of Obsolete Statutory Requirements
relatesSB 24-155(2024A)· signedPayment of Family & Medical Leave Benefits
repealsHB 23B-1005(2023B)· signedMatters Related To Tax Relief For Tax Year 2023
repealsHB 23B-1004(2023B)· signed2023 Property Tax Reduction Policy Study
repealsSB 24-228(2024A)· signedTABOR Refund Mechanisms
repealsSB 23-303(2023A)· signedReduce Property Taxes And Voter-approved Revenue Change
repealsHB 23-1260(2023A)· signedAdvanced Industry and Semiconductor Manufacturing Incentives
repealsSB 23-036(2023A)· signedVeterans With Disab Prop Tax Exemption Reqmnts
Votes
BILL
2023-04-13 · Senate · pass — Yes: 35 · No: 0 · Other: —
BILL
2023-01-31 · House · pass — Yes: 61 · No: 1 · Other: —