As used in this part 2, unless the context otherwise requires:
(1.5) "Exemption" means the property tax exemptions for qualifying seniors and qualifying disabled veterans allowed by section 39-3-203.
(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.
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.
Structure Colorado Code
Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans
§ 39-3-201. Legislative Declaration
§ 39-3-203. Property Tax Exemption - Qualifications
§ 39-3-204. Notice of Property Tax Exemption
§ 39-3-205. Exemption Applications - Penalty for Providing False Information - Confidentiality
§ 39-3-207. Reporting of Exemptions - Reimbursement to Local Governmental Entities