Colorado Amendment E (CONSTITUTIONAL) (2022)
YES / FOR. Colorado has an existing property tax exemption program implemented by the state legislature and administered by the counties.
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. Per the Boulder County Clerk’s page, “For those who qualify, 50 percent of the first $200,000 in actual value of their primary residence is exempted, for a maximum exemption amount of $100,000 in actual value. The State of Colorado pays the property taxes on the exempted value.”
While the details and amounts of the program are determined by state law and can be altered by the legislature, the determination of who may qualify for such exemptions is in the Colorado constitution, which is why this measure requires a constitutional change. Colorado requires a 55 percent supermajority to approve a constitutional amendment.
While property tax exemptions do have the possibility to create bad incentives, concentrate wealth, and underfund state governments (witness Prop 13 in California), the policy here would serve to protect families whose death was related to service to our country. I think this exemption makes sense and I am voting yes.
Additional Reporting, Commentary, and Sources
Colorado Blue Book – Amendment E – State of Colorado
Amendment E: Extend homestead exemption to Gold Star spouses, explained – CPR News