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Bill Detail: SB19-132

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Title Senior Property Tax Exemption Medical Necessity
Status Introduced In Senate - Assigned to Finance (02/04/2019)
Bill Subjects
  • Fiscal Policy & Taxes
  • Local Government
  • State Government
House Sponsors T. Carver (R)
Senate Sponsors R. Gardner (R)
House Committee
Senate Committee Finance
Date Introduced 02/04/2019
Description

The bill specifies that for property tax years commencing on or
after January 1, 2020, a senior is deemed to be a 10-year owner-occupier
of a primary residence that the senior has owned and occupied for less
than 10 years and therefore qualifies for the senior property tax exemption
for the residence if:

  • The senior would have qualified for the senior property tax
exemption for the senior's former primary residence but for
the fact that medical necessity required the senior to stop
occupying the former primary residence;
  • The senior has not previously received the exemption for a
former primary residence on the basis of medical necessity;
and
  • The senior has not owned and occupied another primary
residence since the senior first stopped occupying his or her
former primary residence due to medical necessity.
Medical necessity is defined as a medical condition of a senior that a
physician licensed to practice medicine in Colorado has certified, on a
form developed by the state property tax administrator, as having required
the senior to stop occupying the senior's prior primary residence.
When applying for such an exemption, a senior must provide to the
assessor the form establishing proof of medical necessity.

Committee Reports
with Amendments
None
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Fiscal Notes Fiscal Notes (02/08/2019) (most recent)  
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