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SB18-273

Senior Property Tax Exemption Medical Necessity

Type Bill
Session 2018 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning the preservation of the senior property tax exemption of a senior who changes his or her primary residence due to medical necessity, and, in connection therewith, defining medical necessity to include a medical condition verified by a physician that required a senior to move from the senior's primary residence to a primary residence that the senior can freely occupy without using stairs or a primary residence that is not located in a high-altitude area.

Bill Summary:

The bill specifies that for property tax years commencing on or after January 1, 2019, a senior is deemed to be a 10-year owner-occupier of a primary residence that the senior has owned and occupied for less than 10 years and therefore qualifies for the senior property tax exemption for the residence if:

  • The senior would have qualified for the senior property tax exemption for the senior's former primary residence but medical necessity forced the senior to stop occupying the former primary residence;
  • The senior has not previously received the exemption by operation of the medical necessity exemption for any former primary residence; and
  • The senior has not owned and occupied another primary residence since the senior first stopped occupying his or her former primary residence due to medical necessity.
'Medical necessity' is defined as a medical condition that a physician licensed to practice medicine in Colorado has certified as having required a senior to stop occupying his or her prior primary residence.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Lost

Introduced

Lost

Related Documents & Information

Date Version Documents
05/04/2018 Reengrossed PDF
05/03/2018 Engrossed PDF
04/25/2018 Introduced PDF
Date Version Documents
05/02/2018 PA1 PDF
Date Version Documents
06/11/2018 FN3 PDF
05/07/2018 FN2 PDF
04/30/2018 FN1 PDF
Date Version Documents
05/02/2018 SA1 PDF
Activity Vote Documents
Refer Senate Bill 18-273 to the Committee on Appropriations. The motion failed on a vote of 0-9. Vote summary
Postpone Senate Bill 18-273 indefinitely using a reversal of the previous roll call. There was no objection to the use of the reverse roll call, therefore, the bill was postponed indefinitely. The motion passed on a vote of 9-0. Vote summary
Activity Vote Documents
Refer Senate Bill 18-273 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary
Activity Vote Documents
Adopt amendment L.001 [Attachment F]. The motion passed without objection. Vote summary
Refer Senate Bill 18-273, as amended, to the Committee on Appropriations. The motion passed on a vote of 5-0. Vote summary
Date Calendar Motion Vote Vote Document
05/04/2018 Third Reading BILL
34
AYE
0
NO
1
OTHER
Vote record
Date Location Action
05/08/2018 House House Committee on State, Veterans, & Military Affairs Postpone Indefinitely
05/04/2018 House Introduced In House - Assigned to State, Veterans, & Military Affairs
05/04/2018 Senate Senate Third Reading Passed - No Amendments
05/03/2018 Senate Senate Second Reading Special Order - Passed with Amendments - Committee
05/02/2018 Senate Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole
05/01/2018 Senate Senate Committee on Finance Refer Amended to Appropriations
04/25/2018 Senate Introduced In Senate - Assigned to Finance