First Regular Session Sixty-ninth General Assembly STATE OF COLORADO INTRODUCED LLS NO. R13-0417.01 Jason Gelender x4330 SCR13-001 SENATE SPONSORSHIP Crowder, HOUSE SPONSORSHIP (None), Senate Committees House Committees State, Veterans, & Military Affairs SENATE CONCURRENT RESOLUTION 13-001 Submitting to the registered electors of the state of Colorado an amendment to the Colorado constitution concerning the extension of the property tax exemption granted to a qualifying disabled veteran to a surviving spouse of such a veteran who has limited financial means for up to three years following the death of the veteran. Resolution Summary (Note: This summary applies to this resolution as introduced and does not reflect any amendments that may be subsequently adopted. If this resolution passes third reading in the house of introduction, a resolution summary that applies to the reengrossed version of this resolution will be available at http://www.leg.state.co.us/billsummaries.) If approved by the voters of the state at the 2014 general election, the concurrent resolution will extend the property tax exemption granted to a qualifying disabled veteran to a surviving spouse of such a veteran who has limited financial means for the 3 years following the death of the veteran or until the surviving spouse remarries, whichever comes first. For purposes of the concurrent resolution, a surviving spouse has limited financial means if his or her total countable income is less than or equal to the total countable income cap used by the United States department of veterans affairs, or any successor agency, in determining eligibility for a veterans affairs survivors pension. Be It Resolved by the Senate of the Sixty-ninth General Assembly of the State of Colorado, the House of Representatives concurring herein: SECTION 1. At the next election at which such question may be submitted, there shall be submitted to the registered electors of the state of Colorado, for their approval or rejection, the following amendment to the constitution of the state of Colorado, to wit: In the constitution of the state of Colorado, section 3.5 of article X, add (1) (d) as follows: Section 3.5. Homestead exemption for qualifying senior citizens and disabled veterans. (1) For property tax years commencing on or after January 1, 2002, fifty percent of the first two hundred thousand dollars of actual value of residential real property, as defined by law, that, as of the assessment date, is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from property taxation if: (d) For property tax years commencing on or after January 1, 2015, only, the owner-occupier, as of the assessment date: (I) Is the surviving spouse of a disabled veteran who previously qualified for a property tax exemption under paragraph (c) of this subsection (1) and who died during one of the three property tax years preceding the property tax year for which the surviving spouse claims an exemption; (II) Has not remarried; and (III) Has limited financial means. A surviving spouse of a disabled veteran has limited financial means if his or her total countable income is less than or equal to the total countable income cap used by the United States department of veterans affairs, or any successor agency, in determining eligibility for a veterans affairs survivors pension. SECTION 2. Each elector voting at said election and desirous of voting for or against said amendment shall cast a vote as provided by law either "Yes/For" or "No/Against" on the proposition: "Shall there be an amendment to the Colorado constitution concerning the extension of the property tax exemption granted to a qualifying disabled veteran to a surviving spouse of such a veteran who has limited financial means for up to three years following the death of the veteran?" SECTION 3. The votes cast for the adoption or rejection of said amendment shall be canvassed and the result determined in the manner provided by law for the canvassing of votes for representatives in Congress, and if a majority of the electors voting on the question shall have voted "Yes/For", the said amendment shall become a part of the state constitution.