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Senior Property Tax Exemption Medical Necessity

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.
2018 Regular Session
Fiscal Policy & Taxes
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.)




Bill Text

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