As used in this part 2, unless the context otherwise
requires:
(1)Division means the division of veterans affairs in the department of
military and veterans affairs.
(1.5) Exemption means the property tax exemptions for qualifying seniors
and qualifying veterans with a disability allowed by section 39-3-203.
(2)(a) Owner-occupier means an individual who:
(I)Is an owner of record of residential real property that he or she occupies
as his or her primary residence;
(II)Is not an owner of record of the residential real property that he or she
occupies as his or her primary residence, but is:
(A)The spouse of an individual who is an owner of record of the residential
real property and who also occupies the residential real property as his or her
primary residence; or
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As used in this part 2, unless the context otherwise
requires:
(1) Division means the division of veterans affairs in the department of
military and veterans affairs.
(1.5) Exemption means the property tax exemptions for qualifying seniors
and qualifying veterans with a disability allowed by section 39-3-203.
(2) (a) Owner-occupier means an individual who:
(I) Is an owner of record of residential real property that he or she occupies
as his or her primary residence;
(II) Is not an owner of record of the residential real property that he or she
occupies as his or her primary residence, but is:
(A) The spouse of an individual who is an owner of record of the residential
real property and who also occupies the residential real property as his or her
primary residence; or
(B) The surviving spouse of an individual who was an owner of record of the
residential real property and who occupied the residential real property with the
surviving spouse as his or her primary residence until his or her death; or
(III) Is not an owner of record of the residential real property that he or she
occupies as his or her primary residence, only because the property has been
purchased by or transferred to a trust, a corporate partnership, or any other legal
entity solely for estate planning purposes and is the maker of the trust or a
principal of the corporate partnership or other legal entity;
(IV) (A) Occupies residential real property as his or her primary residence;
and
(B) Is the spouse of a person who also occupies the residential real property,
who is not the owner of record of the property only because the property has been
purchased by or transferred to a trust, a corporate partnership, or any other legal
entity solely for estate planning purposes, and who is the maker of the trust or a
principal of the corporate partnership or other legal entity; and
(V) (A) Occupies residential real property as his or her primary residence; and
(B) Is the surviving spouse of a person who occupied the residential real
property with the surviving spouse until his or her death, who was not the owner of
record of the property at the time of his or her death only because the property had
been purchased by or transferred to a trust, a corporate partnership, or any other
legal entity solely for estate planning purposes prior to his or her death, and who
was the maker of the trust or a principal of the corporate partnership or other legal
entity prior to his or her death.
(b) Owner-occupier also includes any individual who, but for the
confinement of the individual to a hospital, nursing home, or assisted living facility,
would occupy residential real property as his or her primary residence and would
meet one or more of the ownership criteria specified in paragraph (a) of this
subsection (2), if the residential real property:
(I) Is temporarily unoccupied; or
(II) Is occupied by the spouse or a financial dependent of the individual.
(3) Owner of record means an individual whose name appears on a valid
recorded deed to residential real property as an owner of the property.
(3.3) Proof of qualifying veteran with a disability status means
documentary evidence from the United States department of veterans affairs that
an individual is a qualifying veteran with a disability, as defined in subsection (3.5)
of this section. The division shall develop guidelines that specify the documentary
evidence from the United States department of veterans affairs that is required to
establish proof of qualifying veteran with a disability status.
(3.5) Qualifying veteran with a disability means an individual who has
served on active duty in the United States armed forces, including a member of the
Colorado National Guard who has been ordered into the active military service of
the United States, has been separated therefrom under honorable conditions, and
has either established a service-connected disability that has been rated by the
United States department of veterans affairs as a one hundred percent permanent
disability through disability retirement benefits pursuant to a law or regulation
administered by the department, the United States department of homeland
security, or the department of the Army, Navy, or Air Force or has individual
unemployability status as determined by the United States department of veterans
affairs.
(4) Surviving spouse means an individual who was legally married to
another individual at the time of the other individual's death and who has not
remarried.