Colorado § 39-3-205 - Exemption applications - penalty for providing false information - confidentiality.

§ 39-3-205. Exemption applications - penalty for providing false information - confidentiality.

(1) (a) To claim the exemption allowed by section 39-3-203 (1), an individual shall file with the assessor a completed exemption application no later than July 15 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked.

(b) [Editor's note: This version of subsection (1)(b) is effective until January 1, 2027.] To claim the exemption allowed by section 39-3-203 (1.5), an individual shall file with the assessor a completed exemption application and proof of qualifying veteran with a disability status no later than July 1 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked. An individual who filed an exemption application with the division rather than with the assessor as was required before this subsection (1)(b) was amended by Senate Bill 23-036, enacted in 2023, and who qualified for and received an exemption for a property tax year commencing before January 1, 2024, retains the exemption and is not required to submit a new application or proof of qualifying veteran with a disability status to the assessor.

(b) [Editor's note: This version of subsection (1)(b) is effective January 1, 2027.] To claim the exemption allowed by section 39-3-203 (1.5), an individual shall file with the assessor a completed exemption application and proof of qualifying veteran with a disability status no later than July 15 of the first property tax year for which the exemption is claimed. An application returned by mail shall be deemed filed on the date it is postmarked. An individual who filed an exemption application with the division rather than with the assessor as was required before this subsection (1)(b) was amended by Senate Bill 23-036, enacted in 2023, and who qualified for and received an exemption for a property tax year commencing before January 1, 2024, retains the exemption and is not required to submit a new application or proof of qualifying veteran with a disability status to the assessor.

(2) (a) An exemption application shall be a form prescribed by the administrator, who shall consult with the division before prescribing the form of the application for the exemption allowed by section 39-3-203 (1.5), and shall require an applicant to provide the following information:

(I) The applicant's name, mailing address, date of birth, and social security number;

(II) The address and schedule or parcel number of the residential real property for which an exemption is claimed;

(III) The name and social security number of each individual who occupies as his or her primary residence the residential real property for which an exemption is claimed;

(IV) If a trust is the owner of record of the residential real property for which an exemption is claimed, the names of the maker of the trust, the trustee, and the beneficiaries of the trust;

(V) If a corporate partnership or other legal entity is the owner of record of the residential real property for which an exemption is claimed, the names of the principals of the corporate partnership or other legal entity;

(VI) An affirmation, in a form prescribed by the administrator, that the applicant believes, under penalty of perjury in the second degree, as defined in section 18-8-503, C.R.S., that all information provided by the applicant is correct; and

(VII) Any other information that the administrator may reasonably require as necessary for the proper and efficient administration of the exemption.

(b) The exemption application shall also contain a statement that an applicant, or in the case of residential real property for which the owner of record is a trust, the trustee, has a legal obligation to inform the assessor within sixty days of any change in the ownership or occupancy of residential real property for which an exemption has been applied for or allowed that would prevent an exemption from being allowed for the property.

(c) For the exemption allowed by section 39-3-203 (1.5), the exemption application must include proof of qualifying veteran with a disability status.

(2.5) Repealed.

(3) (a) In addition to any penalties prescribed by law for perjury in the second degree, an applicant who knowingly provides false information on an exemption application or files more than one exemption application in any property tax year:

(I) Shall not be entitled to an exemption;

(II) Shall be required to pay, to the treasurer of any county in which an exemption was improperly allowed due to the provision by the applicant of false information or the filing by the applicant of more than one exemption application, an amount equal to the amount of property taxes not paid as a result of the exemption being improperly allowed; and

(III) Shall, upon conviction of perjury, be required to pay to the treasurer of any county in which an invalid exemption application was filed an additional amount equal to twice the amount of the property taxes that would not have had to be paid had the exemption application been valid plus interest. Interest shall be calculated at the annual rate calculated pursuant to section 39-21-110.5 (2) and (3) from the date the invalid exemption application was filed until the date the applicant makes the payment required by this subparagraph (III).

(b) If an applicant or a trustee fails to inform the assessor within sixty days of any change in the ownership or occupancy of residential real property for which an exemption has been applied for or allowed that would prevent an exemption from being allowed for the property as required by paragraph (b) of subsection (2) of this section:

(I) An exemption shall not be allowed with respect to the residential real property; and

(II) The applicant or trustee shall be required to pay, to the treasurer of any county in which an exemption was improperly allowed due to the applicant's or trustee's failure to immediately inform the assessor of any change in the ownership or occupancy of residential real property, an amount equal to the amount of property taxes not paid as a result of the exemption being improperly allowed plus interest. Interest shall be calculated at the annual rate calculated pursuant to section 39-21-110.5 (2) and (3) from the date on which the change in the ownership or occupancy occurred until the date the applicant makes the payment required by this subparagraph (II).

(c) Any amount required to be paid to a treasurer pursuant to paragraph (a) or (b) of this subsection (3) shall be deemed part of the lien of general taxes imposed on the person required to pay the amount and shall have the priority specified in section 39-1-107 (2).

(4) (a) Completed exemption applications shall be kept confidential; except that:

(I) (A) An assessor may release statistical compilations or informational summaries of any information contained in exemption applications and shall provide a copy of an exemption application to the applicant who returned the application, the treasurer of the same county as the assessor, the administrator, the state treasurer, or the state auditor upon request or as otherwise required by this part 2.

(B) An assessor may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as neither the applicant's social security number nor any other social security number set forth in the application are divulged.

(II) A treasurer, the administrator, the state treasurer, or the state auditor shall keep confidential each individual exemption application that it may receive from an assessor but may release statistical compilations or informational summaries of any information contained in exemption applications and may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as neither the applicant's social security number nor any other social security number set forth in the application are divulged.

(III) The administrator may share information contained in an exemption application, including any social security number set forth in the application, with the department of revenue to the extent necessary to enable the administrator to verify that the applicant satisfies legal requirements for claiming the exemption.

(b) Notwithstanding the provisions of paragraph (a) of this subsection (4), an assessor, the division, a treasurer, the administrator, the state treasurer, or the state auditor shall not give any other person any listing of individuals who have applied for an exemption or any other information that would enable a person to easily assemble a mailing list of individuals who have applied for an exemption.

Source: L. 2001: Entire part added, p. 464, § 1, effective April 25. L. 2007: (1), IP(2)(a), and (4) amended and (2.5) added, p. 478, § 5, effective April 15. L. 2011: (2.5) amended, (HB 11-1226), ch. 73, p. 201, § 1, effective March 29. L. 2016: (4)(a)(III) added, (HB 16-1175), ch. 332, p. 1344, § 2, effective June 10. L. 2023: (1)(b), (4)(a)(I), and (4)(a)(II) amended, (2)(c) added, and (2.5) repealed, (SB 23-036), ch. 345, p. 2070, § 5, effective January 1, 2024; (2.5) amended, (HB 23-1052), ch. 131, p. 500, § 7, effective January 1, 2025. L. 2026: (1)(b) amended, (SB 26-046), ch. 10, p. 43, § 8, effective January 1, 2027.

Editor's note: Subsection (2.5) was amended in HB 23-1052, effective January 1, 2025. Those amendments were superseded by the repeal of subsection (2.5) in SB 23-036, effective January 1, 2024.

Cross references: For the legislative declaration in HB 23-1052, see section 1 of chapter 131, Session Laws of Colorado 2023.