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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 (14)

amends
SB 18-273(2018A)· signed
Senior Property Tax Exemption Medical Necessity
amends
HB 19-1141(2019A)· failed
Preserve Senior And Disabled Veteran Property Tax Exemption
amends
HB 19-1317(2019A)· failed
Income Tax Credit And Senior Property Tax Exemption
amends
HB 22-1295(2022A)· signed
Department Early Childhood And Universal Preschool Program
amends
SB 19-132(2019A)· failed
Senior Property Tax Exemption Medical Necessity
amends
HB 22-1205(2022A)· signed
Senior Housing Income Tax Credit
amends
HB 19-1280(2019A)· signed
Child College Savings Accounts
amends
SB 22-093(2022A)· signed
Expand Senior And Veteran Property Tax Exemptions
amends
SB 22-072(2022A)· signed
Grants To Incentivize Home Use For Renters
amends
SB 23-107(2023A)· signed
Senior And Veterans With Disabilities Property Tax Exemption
amends
SB 22-162(2022A)· signed
Administration Organization Act Modernization
relates
HB 22-1416(2022A)· signed
Property Tax Administrative Procedures
relates
HB 23-1054(2023A)· signed
Property Valuation
relates
SB 22-026(2022A)· signed
Oil And Gas Operator Property Tax Procedures

Affected by (26)

amends
HB 24-1166(2024A)· signed
Expand Homestead Exemptions
amends
SB 23B-005(2023B)· signed
Expanding 2023 Property Tax Exemptions
amends
HB 23B-1007(2023B)· signed
Increase 2023 Homestead Property Tax Exemptions
amends
HB 24-1448(2024A)· signed
New Public School Finance Formula
amends
HB 24-1302(2024A)· signed
Tax Rate Information to Real Property Owners
amends
SB 23-036(2023A)· signed
Veterans With Disab Prop Tax Exemption Reqmnts
amends
HB 25-1111(2025A)· signed
Expand Homestead Exemptions
amends
SB 25-275(2025A)· signed
Nonsubstantive Relocation of Definitions in Colorado Revised Statutes
amends
HB 24B-1006(2024B)· signed
Expand Property Tax Exemptions
relates
SB 26-116(2026A)· signed
Property Tax Modifications
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 25-1082(2025A)· signed
Qualified Individuals Death Certificates
relates
SB 25-013(2025A)· signed
Senior Housing Income Tax Credit Extension
relates
SB 23-303(2023A)· signed
Reduce Property Taxes And Voter-approved Revenue Change
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-1002(2024B)· signed
Primary Residence Real Property Valuation
repeals
HB 24B-1001(2024B)· signed
Property Tax
repeals
HB 25-1199(2025A)· signed
Property Tax Payment Schedule
repeals
HB 23B-1005(2023B)· signed
Matters Related To Tax Relief For Tax Year 2023
repeals
SB 23-036(2023A)· signed
Veterans With Disab Prop Tax Exemption Reqmnts
repeals
SB 23-303(2023A)· signed
Reduce Property Taxes And Voter-approved Revenue Change
repeals
SB 23B-001(2023B)· signed
2023 Property Tax Relief
repeals
HB 23B-1004(2023B)· signed
2023 Property Tax Reduction Policy Study
repeals
SB 23B-004(2023B)· signed
Property Tax Relief

Votes

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