CO Code § 39-3-202 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans|§ 39-3-202. Definitions

 As used in this part 2, unless the context otherwise requires:    “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 disabled veterans allowed by section 39-3-203 .      “Owner-occupier” means an individual who:   Is an owner of record of residential real property that he or she occupies as his or her primary residence;    Is not an owner of record of the residential real property that he or she occupies as his or her primary residence, but is:   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    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       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;    (A) Occupies residential real property as his or her primary residence; and    (A) Occupies residential real property as his or her primary residence; and       “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:   Is temporarily unoccupied; or    Is occupied by the spouse or a financial dependent of the individual.          “Owner of record” means an individual whose name appears on a valid recorded deed to residential real property as an owner of the property. (3.5) “Qualifying disabled veteran” 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 federal 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.    “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.     History. Source: L. 2001: Entire part added, p. 461, § 1, effective April 25. L. 2007: (1) amended and (1.5) and (3.5) added, p. 476, § 2, effective April 15. L. 2016: (3.5) amended, (HB 16-1444), ch. 193, p. 682, § 1, effective July 1.