The Colorado constitution allows a qualifying senior or a veteran
who has a service-connected disability rated as a 100% permanent disability to claim a property tax exemption for 50% of the first $200,000 of actual value of the qualifying senior's or veteran's owner-occupied primary residence. The concurrent resolution extends eligibility for the exemption to the gold star spouse of a veteran. Gold star spouse is defined as the spouse of a deceased member of the United States armed forces who qualifies for a gold star lapel button due to the death of the member of the United States armed forces under applicable federal law and regulations prescribed by the federal secretary of defense.
