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Colorado Revised Statutes Title 39. Taxation § 39-3-202. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

As used in this part 2, unless the context otherwise requires:

(1) “Division” means the division of veterans affairs in the department of military and veterans affairs.

(1.5) “Exemption” means the property tax exemptions for qualifying seniors and qualifying veterans with a disability allowed by section 39-3-203.

(2)(a) “Owner-occupier” means an individual who:

(I) Is an owner of record of residential real property that he or she occupies as his or her primary residence;

(II) Is not an owner of record of the residential real property that he or she occupies as his or her primary residence, but is:

(A) The spouse of an individual who is an owner of record of the residential real property and who also occupies the residential real property as his or her primary residence; or

(B) The surviving spouse of an individual who was an owner of record of the residential real property and who occupied the residential real property with the surviving spouse as his or her primary residence until his or her death; or

(III) Is not an owner of record of the residential real property that he or she occupies as his or her primary residence, only because the property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes and is the maker of the trust or a principal of the corporate partnership or other legal entity;

(IV)(A) Occupies residential real property as his or her primary residence; and

(B) Is the spouse of a person who also occupies the residential real property, who is not the owner of record of the property only because the property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes, and who is the maker of the trust or a principal of the corporate partnership or other legal entity; and

(V)(A) Occupies residential real property as his or her primary residence; and

(B) Is the surviving spouse of a person who occupied the residential real property with the surviving spouse until his or her death, who was not the owner of record of the property at the time of his or her death only because the property had been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes prior to his or her death, and who was the maker of the trust or a principal of the corporate partnership or other legal entity prior to his or her death.

(b) “Owner-occupier” also includes any individual who, but for the confinement of the individual to a hospital, nursing home, or assisted living facility, would occupy residential real property as his or her primary residence and would meet one or more of the ownership criteria specified in paragraph (a) of this subsection (2), if the residential real property:

(I) Is temporarily unoccupied; or

(II) Is occupied by the spouse or a financial dependent of the individual.

(3) “Owner of record” means an individual whose name appears on a valid recorded deed to residential real property as an owner of the property.

(3.3) “Proof of qualifying veteran with a disability status” means documentary evidence from the United States department of veterans affairs that an individual is a qualifying veteran with a disability, as defined in subsection (3.5) of this section. The division shall develop guidelines that specify the documentary evidence from the United States department of veterans affairs that is required to establish proof of qualifying veteran with a disability status.

<Text of (3.5) effective unless and until 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, and, in such case, H.B. 23-1052 takes effect on January 1, 2025, and applies to property tax years commencing on and after January 1, 2025.>

(3.5) “Qualifying veteran with a disability” means an individual who has served on active duty in the United States armed forces, including a member of the Colorado National Guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has established a service-connected disability that has been rated by the United States department of veterans affairs as a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the United States department of homeland security, or the department of the Army, Navy, or Air Force.

<Text of (3.5) effective 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, and, in such case, H.B. 23-1052 takes effect on January 1, 2025, and applies to property tax years commencing on and after January 1, 2025.>

(3.5) “Qualifying veteran with a disability” means an individual who has served on active duty in the United States armed forces, including a member of the Colorado National Guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has either established a service-connected disability that has been rated by the United States department of veterans affairs as a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the United States department of homeland security, or the department of the Army, Navy, or Air Force or has individual unemployability status as determined by the United States department of veterans affairs.

(4) “Surviving spouse” means an individual who was legally married to another individual at the time of the other individual's death and who has not remarried.

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Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-3-202. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-3-202/

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