NOTE: The governor signed this measure on 4/4/2013.
      
      
      HOUSE BILL 13-1145
      
      
      BY REPRESENTATIVE(S) Court, Buck, Conti, Exum, Fields, Ginal,
      Hamner, Hullinghorst, Labuda, Lebsock, Lee, May, McLachlan, Melton,
      Mitsch Bush, Pabon, Peniston, Pettersen, Primavera, Rosenthal, Ryden,
      Saine, Salazar, Schafer, Scott, Singer, Williams, Young;
      also SENATOR(S) Johnston, Guzman, Heath, Hudak, Newell, Schwartz,
      Tochtrop, Todd, Morse.
      
      
      Concerning the administration of the property tax exemption for
           qualifying seniors.
       
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, amend 39-3-204 as
      follows:
      
           39-3-204.  Notice of property tax exemption. No later than May 1,
      2002, May 1, 2013, and no later than each May 1 of each year thereafter
      in which an assessor sends a notice of valuation pursuant to
      section 39-5-121 (1) (a) that is not included with the tax bill, each
      assessor shall mail to each residential real property address in the assessor's
      county notice of the exemption allowed by section 39-3-203 (1). As soon
      as practicable after January 1, 2014, and as soon as practicable
      after January 1 of each year thereafter, each county treasurer
      shall, at the treasurer's discretion, mail or electronically send
      to each person whose name appears on the tax list and warrant as
      an owner of residential real property notice of the exemption
      allowed by section 39-3-203 (1). The treasurer must mail or
      electronically send the notice in each year on or before the date
      on which the treasurer mails the property tax statement for the
      previous property tax year pursuant to section 39-10-103. No later
      than May 1, 2008, and no later than each May 1 thereafter, each assessor
      also shall mail to each residential property address in the assessor's county
      notice of the exemption allowed by section 39-3-203 (1.5). No later than
      May 1, 2007, the division shall mail to the residential property address of
      each person residing in the state who the division believes is a qualifying
      disabled veteran notice of the exemption allowed by section 39-3-203 (1.5)
      for the 2007 property tax year. However, the sending of notice to a person
      by the division does not constitute a determination by the division that the
      person sent notice is entitled to an exemption. The notice shall be in a form
      prescribed by the administrator, who shall consult with the division before
      prescribing the form of the notice of the exemption allowed by section
      39-3-203 (1.5), and shall include a statement of the eligibility criteria for the
      exemptions and instructions for obtaining an exemption application. To
      reduce mailing costs, an assessor may coordinate with the treasurer of the
      same county to include notice with the tax statement for the previous
      property tax year mailed pursuant to section 39-10-103 or may include
      notice with the notice of valuation mailed pursuant to section 39-5-121 (1)
      (a).
      
           SECTION 2.  In Colorado Revised Statutes, 39-3-206, amend (2)
      (a.5) as follows:
      
           39-3-206.  Notice to individuals returning incomplete or
      nonqualifying exemption applications - denial of exemption -
      administrative remedies. (2) (a.5)  An individual who wishes to claim the
      exemption for qualifying seniors allowed by section 39-3-203 (1), but who
      has not timely filed an exemption application with the assessor may request
      that the assessor waive the application deadline and allow the individual to
      by July 15, may file a late exemption application no later than the
      September 15 that immediately follows the original application that
      deadline. The assessor may shall accept an any such application but may
      not accept any late application filed after September 15. if, in the
      assessor's sole discretion, the applicant shows good cause for not timely
      filing an application, but the property tax administrator shall prepare and
      furnish to each assessor uniform standards to be applied by the assessor in
      determining whether an applicant has shown good cause. The assessor shall
      grant an exemption if an accepted late application establishes that the
      applicant is entitled to the exemption. A decision of an assessor to allow or
      disallow the filing of a late application after September 15 or to grant or
      deny an exemption to an applicant who has filed a late application after
      July 15 but no later than September 15 is final, and an applicant who
      is denied late filing or an exemption may not contest the denial.
      
           SECTION 3.  Safety clause. The general assembly hereby finds,
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Mark Ferrandino                         John P. Morse
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO