2021 Briefing Packet - Gold Star Wives & Colorado Disabled Veteran Survivor's Property Tax Exemption

 Here is an overall statement on why Colorado's tax exemption for survivors of totally disabled veterans should be extended to Gold Star Wives.  

DRAFT American Legion Resolution Supporting Gold Star Wives Property Tax Exemption

WHEREAS, Since the Revolutionary War, more than one million American soldiers have died in battle 

and military conflicts; their families, who have endured these losses and the accompanying grief, are 

known as Gold Star Families and their spouses as Gold Star Wives; and Gold Star Families are a living 

legacy of each fallen soldier to help us all remember and honor these heroes by name and deed, and 

WHEREAS, on April 5 2021 the Seventy-third General Assembly of the State of Colorado issued 

Senate Joint Resolution  21-010, resolving on behalf of the citizens “That we, the members of the 

Colorado General Assembly, honor the pride and the pain of the parents and partners and children and 

siblings of our fallen heroes who lost his or her life serving our country and protecting our freedom; and 

recognize the families of these proud patriots with an expression of profound gratitude and respect” and 

WHEREAS, in 2006 the citizens of Colorado overwhelmingly approved by amendment to the State 

Constitution Article X Section 3.5 the Disabled Veteran Property Tax Exemption for totally disabled 

service-connected military veterans; and in 2014 the Colorado Legislature established the Disabled 

Veteran Surviving Spouse Property Tax Exemption for surviving spouses of totally disabled veterans 

already in receipt of the exemption by HB14-1373, and 

WHEREAS, the sacrifices of Gold Star Families are to be honored with respect as well as material 

support and 

WHEREAS, surviving spouses of servicemembers who die on active duty are only by the technicality of 

their servicememember’s death not being in receipt of the exemption thereby denied the exemption, and 

WHEREAS, this distinction between survivors of totally disabled veterans already in receipt of the 

Disabled Property Tax Exemption and survivors of active duty servicemembers (“Gold Star Wives”) 

denied the exemption solely due to the death of their spouse while in service is an offense to the honor 

of the State, contrary to the Seventy-third General Assembly of the State of Colorado Senate Joint 

Resolution  21-010, and contrary to the intentions of Colorado citizens’ approval of Article X Section 

3.5 as presented in the 2006 Referendum E, and  

WHEREAS, the Colorado Department of the American Legion and the Gold Star Wives are both 

member organizations of the United Veterans Coalition of Colorado, and  

WHEREAS, either a legislative or constitutional amendment process being necessary, it may suffice that 

a redefinition of  “disabled veteran” to include a death on active duty, or other such procedure as the 

General Assembly shall direct; and that surviving spouses of Colorado Air and Army National Guard 

members who die while activated by the Governor for State service should also receive such respect and 

benefits, it is therefore  

RESOLVED, by the George Beach Post 4 of the Department of Colorado that inclusion of unremarried 

Gold Star Wives and unremarried surviving spouses of State National Guard members who die while 

activated by the Governor for State service, be included in the Disabled Veteran Survivor Property Tax 

Exemption because it is both necessary and proper, that the United Veterans Coalition be informed for 

this to be part of its state legislative objectives until acted upon; and the Colorado Board of Veterans 

Affairs and all relevant committees of the Colorado General Assembly be informed of this Department’s 

wish that efforts by them be undertaken for inclusion of Gold Star Wives in the Disabled Veteran 

Survivor Property Tax Exemption with a goal of implementation before 2023. 

Gold Star Wives & Colorado's Disabled Veteran Partial Property Tax Exemption

• We seek an annual benefit to parallel in value Colorado’s disabled veteran’s survivor property tax exemption for widows of our state's servicemembers who die on active service in the line of duty. For 2019 this is approximately $609 (Colorado Legislative Council Staff)

• Colorado Constitution Article X Section 3.5 permits the exemption to a widow only if the veteran was already receiving it at the time of death. The death of our husbands in the line of duty during combat or combat support does not allow an opportunity to complete Colorado's application. To be clear, if they’d survived their wounds instead of dying, we’d be eligible. We’re denied the modest tax exemption because our husbands died instead of coming home. Colorado is unique among the states in providing benefits for disabled veterans’ widows, but not for active duty widows.

Here's the text in the Constitution Article X Section 3.5 that hurts us:

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

PROPOSED SOLUTION:

A.               The surviving spouse of a servicemember who dies of service-connected causes while on active duty is entitled to an annual benefit to parallel in value the present property tax exemption for eligible disabled veterans or their survivors ($100,000 of the first $200,000 of assessed value providing:

B.               The servicemember or survivor was a resident of Colorado (regardless of duty station at the time of death) on January 1st of the year he or she died, and

C.              The survivor continues to reside, or if returning to Colorado from active duty posting to obtain the property as his or her permanent residence, and holds legal or beneficial title, and

D.             The survivor does not remarry, and the survivor applies annually for the exemption, producing a letter from the US Department of Veterans Affairs, relevant military service or Department of Homeland Security that attests to the service-connected death while on active duty.

An important goal is that a servicemember who dies on active duty need not have owned the homestead property at the time of his or her death, but such a residence can be purchased at any later time by the survivor and receive the benefit. This is to facilitate survivors returning to Colorado from their active duty postings following the service member's death to then purchase a home, as well and accommodate those widows not owning their own residence at the veteran’s death but who later purchase a home.

Gold Star Wives of America, Denver Chapter

Major Wes Carter, USAF Retired (volunteer advocate) (971) 241-9322

email: rustysilverwings@gmail.com  web::http://www.cogoldstarfamilies.blogspot.com  

VA Secretary Wilkie’s Veterans Day 2019 message

Americans embrace and aspire to live up to our great national vision found in the Declaration of Independence: “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the pursuit of Happiness.”

Since 1776, Americans have been called on to safeguard these principles through their selfless service in uniform.

Each year, Veterans Day is set aside for us to pause and reflect, to recall and recognize, and to honor and celebrate the service and sacrifices of those who, for 243 years now, have shouldered the challenge and responsibility of defending freedom.

Today, less than one percent of our population bears the responsibility of our national defense, and under six percent of all Americans living today have worn our Nation’s uniforms. Those of us at the Department of Veterans Affairs are dedicated to serving Veterans of every generation with commitment, respect, and advocacy equal to their service and sacrifice.

On Veterans Day 2019, the Department of Veterans Affairs honors the service and sacrifice of the men and women who serve today at duty stations around the globe, and who have served in years past with the same unwavering commitment to protect all that we hold dear. This is our noble mission, and we consider it a sacred duty.

The entire month of November is a time to celebrate Veterans and military families for their contributions to our Nation. On behalf of President Trump and the American people, it is our privilege to help serve all of those who have served us in uniform and their family members who supported them.

God bless those who have served and their families, and may He continue to bless our great Nation.

Proposed Active Duty Widow(er) Property Tax Exemption

Vietnam Wall - 600 Colorado Names

• We ask that the value of the Colorado's partial property tax exemption for surviving spouses of totally disabled veterans be extended via separate legislation to a widows(er)  of a soldier, sailor, airman or marine who dies on active service in the line of duty. The average benefit is $646.

• The proposal is that a benefit parallel the present disabled veteran survivor's property tax exemption. Today, widows of disabled VETERANS are covered while widows of Colorado's ACTIVE DUTY service members are not.  Reason: The Colorado Constitution Article X Section 3.5 provides the exemption to a widow if only the veteran was already receiving it. 

The death of our husbands in the line of duty during combat or combat support quite obviously prevented any opportunity to complete Colorado's application. If our husbands had survived their wounds and come home, the tax benefit is allowed, but because they died while serving the benefit is denied. 

Do you see the problem? Their deaths fulfilled the objectives Colorado voters established when the disabled veteran property tax exemption was approved but the wording of the programs' details illogically disqualifies survivors of active duty deaths.

Colorado is unique among the states in providing this kind of benefit to surviving disabled veterans and survivors while also blocking the benefit for active duty deaths. That unfair and illogical distinction must go!

Our state constitution clearly specifies that the property tax exemption is extended to survivors if the disabled veteran receives it at the time of death. Somehow, no thought was given about active duty deaths when this issue was put to the voters and overwhelmingly approved back in 2006. 

So, how to permit wartime widows..."Gold Star Wives" to be treated as fairly as disabled veterans' survivors? Changing the constitution is an obvious choice but amendments are difficult. Further, all property tax issues must be also put to the voters and that makes the effort even more difficult. We've meet with state leaders and thus far the most straightforward approach they've recommended is separate legislation to give this small group of military widows an annual benefit to parallel the value of the disabled veteran property tax exemption. Presently, the maximum value of that is about $650.

PROPOSED SOLUTION:

The surviving spouse of a disabled veteran already in receipt of the disabled veteran property tax exemption is eligible for a partial property tax exemption of 50% of the first $200,000 of assessed value. Survivors of active duty servicemembers shall receive an annual benefit of the same value if:

• Either the deceased servicemember or surviving spouse is a resident of Colorado on July 1 of the year in which the exemption is sought, and
• The spouse continues to reside on the property as his or her permanent residence, and holds legal or beneficial title, and
• The spouse does not remarry,  and
• The spouse applies for the exemption, producing certification from the US Department of Veterans Affairs, or the Departments of Homeland Security, Army, Navy or Air Force that attests to the service-connected death while on active duty. and
• The deceased active duty servicemember or survivor not need to have owned the homestead property at the time of his or her death. This is to facilitate survivors moving to Colorado from their active duty postings following the service member's death or to purchase a home if not already owned.

Reference: Colorado Constitution Article X, Section 3.5

April 5, 2019 Gold Star Wives Day

April 5, 2019

Gold Star Wives Day

by resolution of the

United States Senate

America's war dead total 1,300,000. Not a single one of their widows qualifies for Colorado's Disabled Veteran Survivor Property Tax Exemption.

It takes nearly 500 feet of polished blank marble to list all 58,307 names of the men and women killed in action in the Vietnam War or listed as missing in action. Today Americans are asked by VA Secretary Bob McDonald to remember their sacrifice, and also to "welcome home" veterans of that era.

We are proud to join in that solemn remembrance and grateful recognition, so long in coming and so richly deserved. We thank our fellow Americans for noting that we've lost our husbands in that conflict.

As Colorado's Gold Star Wives, we can read over 600 of our men's' names on that black wall. Gold Star Wives also lost husbands in Korea, Beirut, Somalia, the first Gulf War, and conflicts following 9/11. Thousands more of our husbands were lost in the hazards of peacetime operations or training.

America has lost over 1,354,000 in our nation's wars.

Not a single one of their survivors qualifies for Colorado's Disabled Veteran Survivor Property Tax Exemption.  No widows of the 58,307 KIA and MIA on the black marble wall are permitted Colorado's exemption.

Combat deaths don't count in Colorado. Unique among the fifty states, Colorado requires that a veteran survive his wounds, qualify for VA's 100% disabled rating, and complete the application for the property tax exemption in order for his/her survivors to receive the exemption.

But not a single one of the 1,300,000 wartime deaths leaves a widow who qualifies in Colorado. Because these warriors died on the battlefield and never came home to complete Colorado's paperwork, their wives are barred from the property tax exemption.

The exemption is available only to veterans who survive and make it home.

Home, to fill out the Colorado Disabled Veteran Survivor Property Tax Exemption Application form. They couldn't. They died first.

Disabled veterans who made it home to fill out the application, and their survivors, are provided the property tax exemption by law, and we agree this is wholly right and proper. It was compassionate on the part of the voters who approved Referendum E in 2006 to create Article X, Section 3.5 of the Colorado constitution.

Those of us whose husbands didn't come home to complete Colorado's exemption application because they died in combat or combat support should also be considered for the exemption. 

The distinction between war widows and widows of disabled veterans is wrong.

Gold Star Wives of America are grateful and thankful for all the federal and state public laws that
have been passed in the years since 1946, providing needed benefits for surviving spouses and children of our military service members. The disabled veteran property tax exemption is based on Resolution E in the 2006 ballot. Voters approved this measure by a 78% margin, but the authors of the Resolution simply didn't think of war widows, leaving us overlooked both in the constitution and in HB07-1251.

We ask that the Legislature understand that survivors of a combat loss is equally as deserving a survivors of disabled veterans. Our husbands certainly became 100% disabled veterans upon their deaths!  The only difference is that our husbands didn't complete Colorado's application form...their sudden deaths prevented that.