Problem: Spouses of military personnel who die on Active Duty are not permitted to receive Colorado's Disabled Veteran Survivor Property Tax Exemption. Spouses of veterans who survive their injuries or illnesses, and live to complete the application, are eligible. This is good and proper. Colorado Division of Veterans Affairs confirms that only survivors of disabled veterans already in reeipt of the benefit are protected by the property tax exemption. This is wrong. Because their husbands died on active duty and did not survive their wounds or illnesses, and did not live to complete Colorado's application for the exemption, Gold Star Wives are not eligible. We suggest they should be.

Families of servicemembers who die on Active Duty deserve Colorado's Disabled Veteran Survivor's Property Tax Exemption www.cogoldstarfamilies.blogspot.com (971) 241-9322 When a Colorado soldier, sailor, airman or marine dies on active-duty the survivor is forbidden this important benefit. Rules for the program are that the veteran must be in receipt of the benefit for a survivor to get it. Our system is set up so that widows and widowers (or dependent parents) of troops dying on active duty can never receive the benefit. How does Colorado keep troops’ widows from receiving the Disabled Veteran Survivor Property Tax Exemption, providing it only to survivors of disabled veterans? Mostly, because the constitution’s Article X Section 3.5 only deals with disabled veterans and their survivors, not active duty deaths. Colorado's disabled veteran survivor's property tax exemption form considers only the widow or widower of a totally and permanently 100% service-connected disabled veteran, and makes no mention of active duty deaths: "The veteran to whom the applicant was married must have applied for and been granted the disabled veterans property tax exemption as provided by § 39-3203(1.5)(a), C.R.S., prior to his or her death" (Colorado CMDVA Form 15-DPT-AR DV-002-07/14) How can a Marine, solder, sailor or airman who dies in combat meet this requirement? CMDVA's form prevents widows from applying unless the veteran was already receiving Colorado's disabled veteran property tax exemption. There is no specific prohibition found in the constitution or the state's laws as regards the veteran's receipt before death, but Article X Section 3.5 only addresses disabled veterans, not survivors of soldiers who die in combat or other line-of-duty incidents. Their deaths would seem to qualify survivors for the property tax exemption, but because they died suddenly and obviously before completing the Colorado form, widows and widowers are refused the benefit. Is that clear? Is that clearly illogical and unfair? The troop dies in combat or other line-ofduty event and his widow is disqualified from the property tax exemption…because the soldier died, instead of surviving to complete the state’s application form. Troops can’t Catch 22? I can’t imagine a more failed twist of logic. To Colorado, these troops aren’t disabled, just dead. Being dead, they cannot complete the tax form to receive property tax exemption so their survivors are disqualified.

Gold Star Wives being denied the property tax exemption is not the only failure in Colorado’s effort to help military families facing the death of their loved one. Other confusing barriers pop up to frustrate Colorado's most disabled veterans and their survivors. Legislation enacted in 2007 to accommodate Referendum E (which became Article X Section 3.5 of the constitution) didn't properly address several concerns. Colorado has been denying active duty troops’ widows and widowers the property tax exemption since 2007 when HB07-1251 was signed by the governor, as neither the constitution nor HB07-1251 specifically provide for them, instead focusing only disabled veterans and their survivors. This benefit is important, and helps families get or keep their homes after a veteran’s death. The exemption has an average value of $466 for which the state reimburses the counties. Voters overwhelmingly approved this program and the moral duty behind it, by 78% to 22% in the 2006 election and wrote it into our constitution. Colorado provides for survivors of disabled veterans but refuses protections needed by families of active duty personnel who die in service because, obviously, they never were able to apply for the exemption before their line-of-duty deaths. These troops are dead. They didn’t survive to become disabled, so no Colorado benefit to their survivors, say’s Colorado. For nine years, Colorado also refused the tax exemption to survivors whose veteran were military disability retirements or Total Disability Individual Unemployability (TDIU) VA 100% disability ratings. Does this make sense, after reading the Blue Book's comprehensive description of the goal for Referendum E, or does it make sense after reading Article X Section 3.5 of the constitution? Our answer should be no! Colorado’s active duty soldiers’ widows and widowers need and should be provided the disabled veteran survivors’ property tax exemption. The deaths of their loved ones on active duty rather than after disability retirement should not disqualify any Gold Star family member. (Gold Star Families have lost a son, daughter, father or mother in military service.) Either a new statute to resolve these conflicts should be passed by the Legislature, or the state constitution modified as necessary.

PROPERTY TAX EXEMPTION FOR THE SURVIVING SPOUSE OF A PREVIOUSLY QUALIFIED DISABLED VETERAN – APPLICATION AND INSTRUCTIONS In 2014 Colorado’s legislature expanded the Disabled Veterans Property Tax Exemption to include the surviving spouse of a prequalifying disabled veteran. The surviving spouse must be the owner-occupier of the residence of a qualifying disabled veteran who previously received the exemption and who passed away. APPLICATION AND ELIGIBILITY REQUIREMENTS: • The applicant must be the owner-occupier of the property. • The applicant must be the surviving spouse of a veteran who passed away prior to January 1 of the current year. • The veteran to whom the applicant was married must have applied for and been granted the disabled veterans property tax exemption as provided by § 39-3-203(1.5)(a), C.R.S., prior to his or her death.

APPLICATION INSTRUCTIONS 1. Identification- Identify the surviving spouse and property in this section. The applicant’s social security number is required per § 39-3-205(2)(a)(I), C.R.S. 2. Qualifying Surviving Spouse Status- To qualify, the statements in this section must be true. Read the statements, confirm all are true, and check the boxes. 3. Ownership and Occupancy Requirement- To qualify the statements in this section must be true. Read the statement, confirm it is true, and check the box. 4. Affidavit and Signature- Read the declaration and sign and date the form where indicated. Submit the form to the county assessor where the property is located by July 1.

PROPERTY TAX EXEMPTION APPLICATION FOR SURVIVING SPOUSE OF A QUALIFYING DISABLED VETERAN County name Address Address CONFIDENTIAL Phone, fax and email 1. Identification of Applicant and Property Applicant's Name (First, Middle Initial and Last)

Social Security Number

Property Address (Number and Street Name)

Schedule or Parcel Number (if known)

City or Town Mailing Address (if different from property address)

State CO

Zip Code

County

Telephone Number

2. Qualifying Surviving Spouse Status (the following statements must be true.) a) I am the surviving spouse of a disabled veteran. True b) My spouse passed away before January 1 of the current year. True c) My spouse qualified for and received the disabled veterans property tax exemption prior to his or her death. True 3. Ownership Requirement I am the owner-occupier of the property. True 4. Affidavit and Signature

False False False False

I declare, under penalty of perjury in the second degree (§ 18-8-503, C.R.S.), that the information provided on this form and on any attachments is correct. Signature: __________________________________________ Date:____________________ Signer is: Applicant Guardian* Conservator* Attorney-in-fact* * A court order or power of attorney is required and must be attached if a party other than the applicant signs this form. Note: You must inform the County Assessor of a change in property ownership or occupancy within 60 days of the change. Mail, FAX, or deliver this form to your County Assessor by July 1. We recommend you obtain a receipt when delivering in person or mailing by certified mail. You may also call the Assessor to verify the application was received. 15-DPT-AR DV-002-07/14

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