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HB 23-1052

signed

Mod Prop Tax Exemption For Veterans With Disab

Plain-English Summary

AI-generated

House 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 ↗

Sponsors

Related Legislation

This bill affects (27)

amends
HB 22-1312(2022A)· signed
Modifications To Sales Tax Statutes To Address Defects
amends
SB 22-093(2022A)· signed
Expand Senior And Veteran Property Tax Exemptions
amends
HB 18-1291(2018A)· signed
Sunset Conservation Easement Oversight Commission
amends
SB 22-072(2022A)· signed
Grants To Incentivize Home Use For Renters
amends
HB 22-1205(2022A)· signed
Senior Housing Income Tax Credit
amends
SB 18-273(2018A)· signed
Senior Property Tax Exemption Medical Necessity
amends
SB 23-107(2023A)· signed
Senior And Veterans With Disabilities Property Tax Exemption
amends
HB 17-1356(2017A)· signed
Treat Economic Development Income Tax Credits Differently
amends
SB 22-233(2022A)· signed
TABOR Refund Mechanism For FY 2021-22 Only
amends
HB 22-1295(2022A)· signed
Department Early Childhood And Universal Preschool Program
amends
SB 22-162(2022A)· signed
Administration Organization Act Modernization
amends
HB 22-1361(2022A)· signed
Oil And Gas Reporting
amends
HB 18-1185(2018A)· signed
Market Sourcing For Business Income Tax Apportionment
amends
SB 22-032(2022A)· signed
Simplify Local Sales & Use Tax Administration
amends
SB 18-240(2018A)· signed
Revised Uniform Unclaimed Property Act
amends
SB 18-077(2018A)· signed
State Sales Tax Exemption For Used Motor Vehicles
amends
SB 17-299(2017A)· signed
Apportionment Of Income Of Enterprise Data Centers
relates
HB 22-1125(2022A)· signed
Income Tax Rate Reduction
relates
HB 18-1203(2018A)· signed
Reduce State Income Tax
relates
SB 17-267(2017A)· signed
Sustainability Of Rural Colorado
relates
SB 18-061(2018A)· signed
Reduce The State Income Tax Rate
relates
SB 23-134(2023A)· signed
Department of Treasury Supplemental
relates
SB 22-026(2022A)· signed
Oil And Gas Operator Property Tax Procedures
relates
HB 18-1169(2018A)· signed
Supplemental Appropriation - Department Of Treasury
relates
HB 22-1183(2022A)· signed
Department of Treasury Supplemental
relates
HB 23-1054(2023A)· signed
Property Valuation
relates
HB 22-1416(2022A)· signed
Property Tax Administrative Procedures

Affected by (62)

amends
SB 23-036(2023A)· signed
Veterans With Disab Prop Tax Exemption Reqmnts
amends
SB 25-013(2025A)· signed
Senior Housing Income Tax Credit Extension
amends
HB 24-1302(2024A)· signed
Tax Rate Information to Real Property Owners
amends
SB 24-111(2024A)· signed
Senior Primary Residence Prop Tax Reduction
amends
SB 23B-005(2023B)· signed
Expanding 2023 Property Tax Exemptions
amends
HB 26-1115(2026A)· signed
Prepaid Wireless Telecom Services Modifications
amends
SB 23B-004(2023B)· signed
Property Tax Relief
amends
SB 25-275(2025A)· signed
Nonsubstantive Relocation of Definitions in Colorado Revised Statutes
amends
HB 24-1349(2024A)· signed
Firearms & Ammunition Excise Tax
amends
SB 25-046(2025A)· signed
Local Government Tax Audit Confidentiality Standards
amends
HB 24-1036(2024A)· signed
Adjusting Certain Tax Expenditures
amends
HB 24-1448(2024A)· signed
New Public School Finance Formula
relates
HB 25-1082(2025A)· signed
Qualified Individuals Death Certificates
relates
HB 24B-1001(2024B)· signed
Property Tax
relates
SB 24-228(2024A)· signed
TABOR Refund Mechanisms
relates
SB 23-303(2023A)· signed
Reduce Property Taxes And Voter-approved Revenue Change
relates
SB 23-175(2023A)· signed
Financing Of Downtown Development Authority Projects
relates
HB 25-1095(2025A)· signed
Petitioner Requirements in Certain Property Tax Appeals
relates
HB 23B-1007(2023B)· signed
Increase 2023 Homestead Property Tax Exemptions
relates
SB 23B-005(2023B)· signed
Expanding 2023 Property Tax Exemptions
relates
HB 24-1166(2024A)· signed
Expand Homestead Exemptions
relates
SB 24-111(2024A)· signed
Senior Primary Residence Prop Tax Reduction
relates
HB 24-1052(2024A)· signed
Senior Housing Income Tax Credit
relates
HB 24B-1006(2024B)· signed
Expand Property Tax Exemptions
relates
HB 24B-1002(2024B)· signed
Primary Residence Real Property Valuation
relates
HB 25-1111(2025A)· signed
Expand Homestead Exemptions
relates
SB 25-013(2025A)· signed
Senior Housing Income Tax Credit Extension
relates
SB 24-226(2024A)· signed
Modifications to College Kickstarter Account Program
relates
HB 25-1200(2025A)· signed
Modifications to Office of Child Protection Ombudsman
relates
HB 23B-1005(2023B)· signed
Matters Related To Tax Relief For Tax Year 2023
relates
SB 23B-004(2023B)· signed
Property Tax Relief
relates
HB 23B-1004(2023B)· signed
2023 Property Tax Reduction Policy Study
relates
SB 23B-001(2023B)· signed
2023 Property Tax Relief
relates
SB 23-108(2023A)· signed
Allowing Temporary Reductions In Property Tax Due
relates
HB 24-1202(2024A)· signed
Department of Treasury Supplemental
relates
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
relates
HB 24-1288(2024A)· signed
Earned Income Tax Credit Data Sharing
relates
HB 25-1324(2025A)· signed
Clarify Property Tax Objection & Protest Deadlines
relates
HB 23-1283(2023A)· signed
Transfer Refugee Services To New Americans Office
relates
HB 26-1065(2026A)· signed
Transit and Housing Investment Zones
relates
HB 26-1171(2026A)· signed
Department of Treasury Supplemental
relates
SB 26-135(2026A)· passed
State Public K-12 Education Funding
relates
SB 26-116(2026A)· signed
Property Tax Modifications
relates
HB 24-1053(2024A)· signed
Tax Policy Analysis by the Legislative Branch
relates
HB 26-1327(2026A)· failed
Large Employer Worker Health-Care Support
relates
HB 26-1289(2026A)· signed
Modification of Certain Tax Expenditures
relates
HB 25-1199(2025A)· signed
Property Tax Payment Schedule
relates
SB 25-110(2025A)· signed
Department of Treasury Supplemental
relates
HB 25-1296(2025A)· signed
Tax Expenditure Adjustment
relates
SB 25-018(2025A)· signed
Online Search of Sales & Use Tax
relates
SB 25-319(2025A)· signed
Modification Higher Education Expenses Income Tax Incentive
relates
HB 26-1295(2026A)· signed
Repeal of Obsolete Statutory Requirements
relates
SB 24-155(2024A)· signed
Payment of Family & Medical Leave Benefits
repeals
HB 23B-1005(2023B)· signed
Matters Related To Tax Relief For Tax Year 2023
repeals
HB 23B-1004(2023B)· signed
2023 Property Tax Reduction Policy Study
repeals
SB 23B-004(2023B)· signed
Property Tax Relief
repeals
SB 25-300(2025A)· signed
Revisor's Bill
repeals
SB 24-228(2024A)· signed
TABOR Refund Mechanisms
repeals
SB 23-303(2023A)· signed
Reduce Property Taxes And Voter-approved Revenue Change
repeals
HB 23-1260(2023A)· signed
Advanced Industry and Semiconductor Manufacturing Incentives
repeals
SB 23-036(2023A)· signed
Veterans With Disab Prop Tax Exemption Reqmnts
repeals
SB 23B-001(2023B)· signed
2023 Property Tax Relief

Votes

BILL
2023-04-13 · Senate · passYes: 35 · No: 0 · Other:
BILL
2023-01-31 · House · passYes: 61 · No: 1 · Other: