Colorado Amendment G, Property Tax Exemption for Veterans with Individual Unemployability Status Amendment (2024)

Colorado Amendment G
Election date November 5, 2024
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature

Colorado Amendment G, the Property Tax Exemption for Veterans with Individual Unemployability Status Amendment, was on the ballot in Colorado as a legislatively referred constitutional amendment on November 5, 2024. It was approved.

A "yes" vote would have supported expanding the property tax exemption for veterans with a disability to include veterans with individual unemployability status as determined by the U.S. Department of Veterans' Affairs.

A "no" vote would have opposed expanding the property tax exemption for veterans with a disability to include veterans with individual unemployability status, thereby maintaining current law providing the property tax exemption to veterans rated as 100% permanently disabled by the U.S. Department of Veterans' Affairs.

Election results

Colorado Amendment G
Result		Votes	Percentage
Yes		2,212,022	73.13%
No		812,638	26.87%

Results are officially certified.

Source

Overview

What did Amendment G change about property taxes for veterans with a disability?

See also: Text of measure

Going into the election, veterans in Colorado who are rated as 100% permanently disabled qualify for a homestead property tax exemption that exempts 50% of the first $200,000 of a property's actual value from property taxes. This amendment expanded the property tax exemption for veterans with a disability to veterans with individual unemployability status beginning in 2025. Individual unemployability status is given to veterans who are unable to remain employed due to having at least one service-connected disability with a rating of 60% or higher or two or more service-connected disabilities with at least one of them being rated at 40% and a combined disability rating of 70%. The amendment was projected to allow an additional 3,400 veterans to claim the property tax exemption who would have otherwise been ineligible.

What is the history of veterans' property tax exemptions in Colorado?

See also: Background

The veterans' property tax exemption was established in 2006 through Referendum E, approved by 79% of voters. It extended the existing property tax exemption for qualified senior citizens to all U.S. military veterans living in Colorado who were rated as 100% disabled due to a service-related disability.

In 2022, Colorado Amendment E, approved by 88% of voters, extended the veterans' property tax exemption to the surviving spouses of military service members who died in the line of duty and the surviving spouses of veterans who died as a result of service-related injury or disease.

How was the amendment projected to affect TABOR refunds?

The state is required to reimburse local governments for reductions in revenue from property tax exemptions given to seniors and veterans with a disability. According to a fiscal analysis of the amendment, "While the resolution does not affect the total TABOR refund required from the FY 2024-25 TABOR surplus, it will increase the portion of the TABOR refund that will be paid using the homestead exemption mechanism in FY 2025-26, which is the first of two mechanisms used under current law to issue refunds. Based on the size of the projected TABOR refund in FY 2024-25, this will in turn decrease the amount required to be refunded by the six-tier sales tax refund mechanism, which is the second means of refunding money to taxpayers after the homestead exemption."

Text of measure

Ballot title

The ballot question was as follows:

“

Shall there be an amendment to the Colorado constitution concerning the expansion of eligibility for the property tax exemption for veterans with a disability to include a veteran who does not have a service-connected disability rated as a one hundred percent permanent disability but does have individual unemployability status?

”

Constitutional changes

See also: Article X, Colorado Constitution

The measure amended would amend Section 3.5 of Article X of the Colorado Constitution. The following struck-through text was deleted and underlined text was added. Note: Hover over the text and scroll to see the full text.

Homestead exemption for qualifying senior citizens and disabled veterans

(1) For property tax years commencing on or after January 1, 2002, fifty percent of the first two hundred thousand dollars of actual value of residential real property, as defined by law, that, as of the assessment date, is owner-occupied and is used as the primary residence of the owner-occupier shall be exempt from property taxation if:

(a) The owner-occupier is sixty-five years of age or older as of the assessment date and has owned and occupied such residential real property as his or her primary residence for the ten years immediately preceding the assessment date;

(b) The owner-occupier is the spouse or surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection (1); or

(c) For property tax years commencing on or after January 1, 2007, only, the owner-occupier, as of the assessment date, is a disabled veteran with a disability.

(d) For property tax years commencing on or after January 1, 2023, only, the owner-occupier, as of the assessment date, is an eligible spouse.

(1.3) An owner-occupier may claim only one exemption per property tax year even if the owner-occupier qualifies for an exemption under both paragraph (c) of subsection (1) of this section and either paragraph (a) or paragraph (b) of subsection (1) of this section.

(1.5) For purposes of this section, "disabled veteran" "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 established a service-connected disability that has been rated by the federal department of veterans affairs as one hundred percent permanent disability through disability retirement benefits or a pension pursuant to a law or regulation administered by the department, the 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.

(1.7) As used in this section, "eligible spouse" means either a surviving spouse of a united states armed forces service member who died in the line of duty and received a death gratuity from the Department of Defense pursuant to 10 U.S.C. Sec. 1475 et seq. or a surviving spouse of a veteran whose death resulted from a service-related injury or disease as determined by the United States Department of Veterans Affairs if the surviving spouse is receiving dependency indemnity compensation awarded by the United States Department of Veterans Affairs pursuant to chapter 13 of Part II of Title 38 of the United States Code, Chapter 5 of Part I of Title 38 of the United States Code, and any other applicable provision of federal law.

(2) Notwithstanding the provisions of subsection (1) of this section, section 20 of this article, or any other constitutional provision, for any property tax year commencing on or after January 1, 2003, the general assembly may raise or lower by law the maximum amount of actual value of residential real property of which fifty percent shall be exempt under subsection (1) of this section.

(3) For any property tax year commencing on or after January 1, 2002, the general assembly shall compensate each local governmental entity that receives property tax revenues for the net amount of property tax revenues lost as a result of the property tax exemption provided for in this section. For purposes of section 20 of article X of this constitution, such compensation shall not be included in local government fiscal year spending and approval of this section by the voters statewide shall constitute a voter-approved revenue change to allow the maximum amount of state fiscal year spending for the 2001-02 state fiscal year to be increased by forty-four million one hundred twenty-three thousand six hundred four dollars and to include said amount in state fiscal year spending for said state fiscal year for the purpose of calculating subsequent state fiscal year spending limits. Payments made from the state general fund to compensate local governmental entities for property tax revenues lost as a result of the property tax exemption provided for in this section shall not be subject to any statutory limitation on general fund appropriations because the enactment of this section by the people of Colorado constitutes voter approval of a weakening of any such limitation.

Readability score

See also: Ballot measure readability scores, 2024

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 30, and the FRE is -25. The word count for the ballot title is 50.

Support

Supporters

Officials

• Gov. Jared Polis (D)
• State Sen. Rhonda Fields (D)
• State Rep. Robert Marshall (D)
• State Rep. Emily Sirota (D)

Political Parties

• Green Party of Colorado

Organizations

• Colorado Veterans of Foreign Wars (VFW)
• Independence Institute

Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Media editorials

See also: 2024 ballot measure media endorsements

Support

• Colorado Springs Gazette and Denver Gazette Editorial Board: "This measure expands eligibility for the homestead exemption — a property tax deduction — to include disabled veterans who are homeowners and have been rendered unemployable due to disability. Enough said."

Opposition

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Colorado ballot measures

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Property tax exemption for veterans in Colorado

As of 2023, veterans in Colorado who are rated as 100% permanently disabled qualify for a property tax exemption that exempts 50% of the first $200,000 of a property's actual value from property taxes. The state is required to reimburse local governments for reductions in revenue from property tax exemptions given to seniors and veterans with a disability.

Colorado Amendment E of 2022

Amendment E, on the 2022 ballot in Colorado, extended the property tax for disabled veterans to the surviving spouses of military service members who died in the line of duty and the surviving spouses of veterans who died as a result of service-related injury or disease. The amendment was approved by a vote of 88% to 12%.

Colorado Referendum E of 2006

See also: Colorado Property Tax Reduction for Disabled Veterans, Referendum E (2006)

Referendum E was on the 2006 ballot in Colorado where it was approved by a vote of 79% to 21%. The measure amended the Colorado Constitution to extend the existing property tax exemption for qualified senior citizens to all U.S. military veterans living in Colorado who are 100% disabled due to a service-related disability.

Property tax ballot measures, 2024

Ten ballot measures concerning property taxes were certified to appear on the 2024 ballot in eight states.

State	Year	Ballot Measure	Type	Status
Wyoming	2024	Wyoming Property Tax on Residential Property and Owner-Occupied Primary Residences Amendment	Legislatively referred constitutional amendment	Approved
New Mexico	2024	New Mexico Constitutional Amendment 1	Legislatively referred constitutional amendment	Approved
New Mexico	2024	New Mexico Constitutional Amendment 2	Legislatively referred constitutional amendment	Approved
Colorado	2024	Colorado Amendment G	Legislatively referred constitutional amendment	Approved
Virginia	2024	Virginia Property Tax Exemption for Veterans and Surviving Spouses Amendment	Legislatively referred constitutional amendment	Approved
Arizona	2024	Arizona Proposition 312	Legislatively referred state statute	Approved
Florida	2024	Florida Amendment 5	Legislatively referred constitutional amendment	Approved
Georgia	2024	Georgia Referendum A	Legislatively referred state statute	Approved
Georgia	2024	Georgia Amendment 1	Legislatively referred constitutional amendment	Approved
Louisiana	2024	Louisiana Amendment 4	Legislatively referred constitutional amendment	Approved

Path to the ballot

See also: Amending the Colorado Constitution

To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote is required in both the Colorado State Senate and the Colorado House of Representatives.

The amendment was introduced as House Concurrent Resolution 23-1002. It was approved in the House on March 20, 2023, by a vote of 62-0 with three members excused. The amendment was passed in the Senate on April 17, 2023, by a vote of 34-0 with one member excused.

Vote in the Colorado House of Representatives March 20, 2023
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 44  a
	Yes	No	Not voting
Total	62	0	3
Total percent	95.38%	0.00%	4.62%
Democrat	44	0	2
Republican	18	0	1

Vote in the Colorado State Senate April 17, 2023
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 24  a
	Yes	No	Not voting
Total	34	0	1
Total percent	97.14%	0.00%	2.86%
Democrat	23	0	0
Republican	11	0	1

How to cast a vote

See also: Voting in Colorado

See below to learn more about current voter registration rules, identification requirements, and poll times in Colorado.

How to vote in Colorado

Poll times

In Colorado, polls are open from 7:00 a.m. to 7:00 p.m. local time for those who choose to vote in person rather than by mail. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

In Colorado, an individual can pre-register to vote if they are at least 15 years old. Voters must be at least 18 years old to vote in any election. A voter must be a citizen of the United States and have established residence in Colorado to vote.

Colorado voters can register to vote through Election Day. However, in order to automatically receive a absentee/mail-in ballot, a voter must register online, through the mail, at a voter registration agency, or driver's license examination facility at least eight days prior to Election Day. A voter that registers through a voter registration drive must submit their application no later than 22 days before the election to automatically receive an absentee/mail-in ballot. A voter can register online or submit a form in person or by fax, email, or mail.

Automatic registration

See also: Automatic voter registration

Colorado automatically registers eligible individuals to vote through the Department of Motor Vehicles and certain other state agencies.

Online registration

See also: Online voter registration

Colorado has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Colorado allows same-day voter registration for individuals who vote in person.

Residency requirements

Colorado law requires 22 days of residency in the state before a person may vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Colorado does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The site Go Vote Colorado, run by the Colorado Secretary of State office, allows residents to check their voter registration status online.

Voter ID requirements

Colorado requires voters to present non-photo identification when voting in person. If voting by mail for the first, a voter may also need to return a photocopy of his or her identification with their mail-in ballot. Click here for more information.

The following list of accepted forms of identification was current as of October 2025. Click here for the most current information, sourced directly from the Office of the Colorado Secretary of State.

“

The following documents are acceptable forms of identification: A valid Colorado driver’s license or valid identification card issued by the Colorado Department of Revenue. (Note: documents issued to not lawfully present and temporarily lawfully present individuals under Part 5 of Article 2 of Title 42, C.R.S. are not acceptable forms of identification.) A valid U.S. passport. A valid employee identification card with a photograph of the eligible elector issued by any branch, department, agency, or entity of the U.S. government or of Colorado, or by any county, municipality, board, authority, or other political subdivision of Colorado. A valid pilot’s license issued by the federal aviation administration or other authorized agency of the U.S. A valid U.S. military identification card with a photograph of the eligible elector. A copy of a current (within the last 60 days) utility bill, bank statement, government check, paycheck, or other government document that shows the name and address of the elector. A Certificate of Degree of Indian or Alaskan Native Blood. A valid Medicare or Medicaid card issued by the Centers for Medicare and Medicaid Services. A certified copy of a U.S. birth certificate for the elector. Certified documentation of naturalization. A valid student identification card with a photograph of the eligible elector issued by an institute of higher education in Colorado, as defined in section 23-3.1-102(5), C.R.S.. A valid veteran identification card issued by the U.S. department of veterans affairs veterans health administration with a photograph of the eligible elector. A valid identification card issued by a federally recognized tribal government certifying tribal membership. Any form of identification listed above that shows your address must show a Colorado address to qualify as an acceptable form of identification. The following documents are also considered acceptable forms of identification for voting: Verification that a voter is a resident of a group residential facility, as defined in section 1-1-104(18.5), C.R.S. Verification that a voter is a person committed to the department of human services and confined and eligible to register and vote shall be considered sufficient identification of such person for the purposes of section 1-2-210.5, C.R.S. Written correspondence from the county sheriff or his or her designee to the county clerk indicating that a voter is confined in a county jail or detention facility.

”

• Note: SB 1, signed into law on May 12, 2025, specified that tribal IDs issued by the Bureau of Indian Affairs, the Indian Health Service, or another federal agency were also valid identification.

See also

2024 measures

• 2024 ballot measures
• Taxes on the ballot
• Property on the ballot
• 2024 petition deadlines

Colorado

• Colorado ballot measures
• Colorado initiative laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls
• Ballot measure signature costs

External links

• Colorado House Concurrent Resolution 23-1002