Colorado Code
Part 2 - Property Tax Exemption for Qualifying Seniors and Disabled Veterans
§ 39-3-203. Property Tax Exemption - Qualifications

(I.5) For property tax years commencing on or after January 1, 2015, the owner-occupier would have qualified for the exemption with respect to other residential real property that the owner-occupier owned and occupied as his or her primary residence before moving to the residential real property for which an exemption is claimed but for the fact that a natural disaster destroyed the former primary residence or otherwise rendered it uninhabitable; and

Source: L. 2001: Entire part added, p. 462, § 1, effective April 25. L. 2003: IP(1) amended, p. 1476, § 1, effective May 1. L. 2007: IP(1), (2), (4), and IP(6)(a) amended and (1.5) added, p. 477, § 3, effective April 15. L. 2009: IP(1) amended, (SB 09-276), ch. 437, p. 2426, § 1, effective June 4. L. 2010: IP(1) amended, (SB 10-190), ch. 311, p. 1461, § 2, effective May 27. L. 2014: (1.5)(a.5) and (6)(a)(I.5) added and (6)(a)(I) amended, (HB 14-1373), ch. 266, p. 1066, § 1, effective May 26.