2022 Colorado Code
Title 39 - Taxation
Article 3.5 - Tax Deferral for the Elderly and Military Personnel
§ 39-3.5-101. Definitions

As used in this article 3.5, unless the context otherwise requires:

1. "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure and an owner-occupied mobile home.

   (1.5) "Mobile home" means any wheeled vehicle, exceeding either eight feet in width or thirty-two feet in length, excluding towing gear and bumpers, without motive power, which is designed and commonly used for occupancy by persons for residential purposes, in either temporary or permanent locations, and which may be drawn over the public highways by a motor vehicle.

   (1.8) [ Editor's note: This version of subsection (1.8) is effective until the revisor of statutes receives notice. See the editor's note following this section. ] "Person called into military service" means a member of the Army National Guard of the United States, the Army reserve, the Naval reserve, the Marine Corps reserve, the Air National Guard of the United States, the Air Force reserve, or the Coast Guard reserve who has been ordered to active duty pursuant to 10 U.S.C. sec. 12301 (a) or 12302 for a period of more than thirty consecutive days in a time of war or national emergency declared by the congress or the president of the United States. "Active duty" includes any period during which a person called into military service is absent from duty on account of sickness, wounds, leave, or other lawful cause.

   (1.8) [ Editor's note: This version of subsection (1.8) is effective upon notice to the revisor of statutes. See the editor's note following this section. ] "Person called into military service" means a member of the Army National Guard of the United States, the Army reserve, the Naval reserve, the Marine Corps reserve, the Air National Guard of the United States, the Air Force reserve, the Space National Guard of the United States, or the Coast Guard reserve who has been ordered to active duty pursuant to 10 U.S.C. sec. 12301 (a) or 12302 for a period of more than thirty consecutive days in a time of war or national emergency declared by the congress or the president of the United States. "Active duty" includes any period during which a person called into military service is absent from duty on account of sickness, wounds, leave, or other lawful cause.

2. "Real property taxes" means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable by law at the annual real estate tax sale, and includes special assessments and all other charges which are recoverable by law at the personal property tax sale of a mobile home, as provided in section 39-10-111.
3. "Tax-deferred property" means the property upon which real property taxes are deferred pursuant to this article.

   (3.5) "Tax-growth cap" means an amount equal to the average of a person's real property taxes paid on the same homestead for the two property tax years preceding the year a deferral is claimed, increased by four percent.

4. "Taxpayer" means a person who has filed or whose guardian, conservator, or attorney-in-fact has filed a claim for deferral pursuant to this article or persons who have jointly filed a claim for deferral under this article.

Source: L. 78: Entire article added, p. 471, § 1, effective February 28, 1979. L. 79: (1) and (4) amended, p. 1411, § 1, effective January 1, 1980. L. 88: (1) and (2) amended and (1.5) added, p. 1283, § 9, effective January 1, 1989. L. 2003: (1.8) added, p. 2112, § 1, effective May 22. L. 2021: IP amended and (3.5) added, (SB 21-293), ch. 301, p. 1808, § 5, effective June 23; IP and (1.8) amended, (HB 21-1231), ch. 206, p. 1079, § 12, effective (see editor's note).

Editor's note: Section 15(2) of chapter 206 (HB 21-1231), Session Laws of Colorado 2021, provides that the act changing this section takes effect only if the federal government creates the Space National Guard in the "FY 2022 National Defense Authorization Act" and takes effect on the date identified in the written notice from the resource and legislative director of the department of military and veterans affairs to the revisor of statutes, as required in section 10 of chapter 206, that the Space National Guard was created or, if the notice does not specify that date, on the date of the notice to the revisor of statutes, or on May 28, 2021, whichever is later. As of publication date, the revisor of statutes had not received notice.