Amendment E - Extend Homestead Exemption to Gold Star Spouses

Certain Colorado homeowners qualify for a 50% exemption on the first $200,000 of their home value. Amendment E wants to expand this eligibility to the surviving spouse of a US armed forces service member who dies in the line of duty and the surviving spouse of a veteran who dies as a result of a service-related injury.

Currently, homeowners can claim this exemption if they are 65 or over and have lived in their home for at least 10 years or if they are veterans with a permanent and total service-connected disability. If a veteran can claim the homestead exemption and then dies, the surviving spouse who continues to live in the home can claim the exemption.

In addition to making this homestead exemption available to the spouse of a service member who dies in the line of fire, Amendment E no longer apparently requires the spouse to live in the home that was eligible for the exemption when the disabled veteran was alive.

Recommendation: TAX

A reason not to have a means test for this new exemption category is to give back to those families, regardless of their financial wealth, with a member who served in our nation’s armed forces. The proposed definition of surviving spouse references a lot of US Code so maybe questions, such as what happens if the widow(er) remarries, are clearly answered somewhere.

Colorado is known for having relatively low property taxes, but housing costs have been steadily increasing, especially in urban and suburban areas. Some might argue that the state should focus instead on helping veterans without financial means to buy a home.

Website for the Yes side
No known website – Info on a proponents’ website appreciated.

Website for the No side
No known website – Info on an opponents’ website appreciated.


Approved Ballot Language
Amendment E (Constitutional)

Shall there be an amendment to the Colorado constitution concerning the extension of the property tax exemption for qualifying seniors and disabled veterans to the surviving spouse of a United States armed forces service member who died in the line of duty or veteran whose death resulted from a service-related injury or disease?

YES/FOR ____
NO/AGAINST ____

HCR22-1003 to refer Amendment E to the voters
https://leg.colorado.gov/sites/default/files/2022a_hcr1003_signed.pdf