Property Tax - Rent - Heat or Fuel - Assistance for the Elderly or Disabled

C.R.S. tit. 39, art. 31
in effect

C.R.S. § 39-31-101 Real property tax - tax equivalent - assistance - heat or fuel expenses assistance - eligibility - applicability - definitions - repeal

39-31-101. Real property tax - tax equivalent - assistance - heat or fuel expenses assistance - eligibility - applicability - definitions - repeal. (1) (a) Individuals having resided within this state for the entire taxable year who are sixty-five years of age or older during the taxable year are eligible for a grant to be determined with respect to the income taxes imposed by article 22 of this title 39, subject to the additional qualification requirements of this section, to aid in the payment by such individuals of: (I) Real estate taxes, including taxes on mobile homes, or trailer coach specific ownership tax on, or tax-equivalent payments with respect to, residences occupied by such individuals; or (II) Heat or fuel expenses for residences occupied by such individuals. (b) (I) Spouses are treated as jointly qualifying for the grant under subsection (1)(a) of this section if either spouse meets the age requirement and they jointly meet all the limitations of subsection (3) of this section. In all cases spouses must file one joint claim. (II) A surviving spouse who is fifty-eight years of age or older qualifies for the grant under subsection (1)(a) of this section if the surviving spouse meets all the limitations imposed by subsection (3) of this section. (c) (I) Before January 1, 2025, the grant authorized by this section is also allowed to individuals having resided in this state for the entire taxable year and coming within the limitations imposed by subsection (3) of this section who, regardless of age, have a disability during the entire taxable year to a degree sufficient to qualify for the payment to them of full benefits from any bona fide public or private plan or source based solely upon such disability. (II) An individual has a disability for the purposes of subparagraph (I) of this paragraph (c) if such individual is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted for a continuous period of not less than twelve months. (III) This subsection (1)(c) is repealed, effective December 31, 2030. (d) (I) Eligibility under more than one provision of this subsection (1) does not increase the amount of any grant available to an individual or spouses under subsection (2) of this section; except that an individual or spouses may claim the grant under both subsections (1)(a)(I) and (1)(a)(II) of this section, if applicable. (II) This subsection (1)(d) is repealed, effective December 31, 2030. (1.5) (a) The grant set forth in subsection (1) of this section is allowed as follows: (I) An individual or spouses claiming the grant pursuant to subsection (1)(a)(I) or (1)(c) of this section may claim the grant in an amount set forth in subsection (2) of this section; (II) An individual or spouses claiming the grant pursuant to subsection (1)(a)(II) of this section may claim the grant in an amount set forth in subsection (2.1) of this section; and (III) An individual or spouses claiming the grant pursuant to both subsections (1)(a)(I) and (1)(a)(II) of this section may claim the grant in the amount set forth in subsection (2) of this section plus the amount set forth in subsection (2.1) of this section. rant pursuant to subsection (1)(a)(II) of this section may claim the grant in an amount set forth in subsection (2.1) of this section; and (III) An individual or spouses claiming the grant pursuant to both subsections (1)(a)(I) and (1)(a)(II) of this section may claim the grant in the amount set forth in subsection (2) of this section plus the amount set forth in subsection (2.1) of this section. (b) (I) The provisions of subsection (1.5)(a) of this section apply to an individual claiming the grant pursuant to subsection (1)(c) of this section. (II) This subsection (1.5)(b) is repealed, effective December 31, 2030. (2) A grant is the amount of the general property taxes actually paid on the residence or the amount of taxes actually paid on a mobile home, plus any tax-equivalent payments computed pursuant to subsection (4) of this section, with respect to the rent of a trailer space during the year for which the grant is claimed, the amount of the specific ownership tax actually paid on a trailer coach, or the amount of the tax-equivalent payments, computed pursuant to subsection (4) of this section, actually made during the year for which such grant is claimed, but in no event may it exceed: (a) Repealed. (I) and (II) (Deleted by amendment, L. 2014.) (III) Repealed. (a.5) Repealed. (b) Repealed. (I) and (II) (Deleted by amendment, L. 2014.) (III) Repealed. (c) Repealed. (d) For a grant claimed for the 2023 calendar year, either eight hundred seventy-two dollars reduced by ten percent of the claimant's income over the phase-out amount or the property tax flat grant amount, whichever amount is greater. For a grant claimed for years commencing on or after January 1, 2024, either the maximum grant amount allowed under this subsection (2)(d) for the prior year, adjusted for inflation and reduced by ten percent of the claimant's income over the phase-out amount, or the property tax flat grant amount, whichever amount is greater. (2.1) For a grant claimed for the 2023 calendar year, either two hundred forty dollars reduced by ten percent of the claimant's income over the phase-out amount or the heat or fuel expenses flat grant amount, whichever amount is greater. For a grant claimed for years commencing on or after January 1, 2024, either the maximum grant amount allowed under this subsection (2.1) for the prior year, adjusted for inflation and reduced by ten percent of the claimant's income over the phase-out amount, or the heat or fuel expenses flat grant amount, whichever amount is greater. (2.3) and (2.5) Repealed. (3) Such grant is allowed to such persons as described in subsection (1) of this section who meet the following requirements: (a) Are not claimed as an exemption for purposes of Colorado income tax by any other person for the taxable year; nt of the claimant's income over the phase-out amount, or the heat or fuel expenses flat grant amount, whichever amount is greater. (2.3) and (2.5) Repealed. (3) Such grant is allowed to such persons as described in subsection (1) of this section who meet the following requirements: (a) Are not claimed as an exemption for purposes of Colorado income tax by any other person for the taxable year; (b) Have income from all sources for the taxable year of less than the maximum eligible income amount, which includes, but is not limited to, for this purpose, alimony, cash public assistance and relief, pension or annuity benefits, federal social security benefits, veterans' benefits, nontaxable interest, workers' compensation, and unemployment compensation benefits. For the purposes of this subsection (3)(b), the following are not considered income: (I) Outright gifts; (II) Medicaid payments specifically provided for the payment of medicare premiums; (II.5) Payments from or income received by a special needs trust; and (III) Those specific veterans' benefits that are service-connected disability compensation payments. For the purposes of this subparagraph (III), "service-connected disability compensation payments" means those payments made for permanent disability, which disability shall be limited to loss of or loss of use of both lower extremities so as to preclude locomotion without the aid of braces, crutches, canes, or a wheelchair; loss of use of both hands; blindness in both eyes, including such blindness with only light perception; or loss of one lower extremity together with residuals or organic disease or injury that so affects the functions of balance or propulsion as to preclude locomotion without the use of a wheelchair. (4) (a) The tax-equivalent amount for individuals otherwise qualified who paid rent for the right to occupy premises as a residence during the taxable year is twenty percent of the actual rent paid during the taxable year, not including any charge for utilities or food, for the purposes of calculating the amount of the grant pursuant to subsection (2) of this section. (b) To qualify as a tax-equivalent payment set forth in subsection (4)(a) of this section, rent must have been paid as a part of a bona fide tenancy or leasing agreement and does not include any portion of payments made to institutions or facilities commonly known as nursing homes but does include rent paid for the use of a mobile home or paid on trailer space if paid as a part of a bona fide tenancy. (c) For individuals otherwise qualified who paid heat or fuel expenses indirectly as part of their rental payments, it is presumed that ten percent of the actual rent paid during the taxable year was for heat or fuel expenses for the purpose of calculating the amount of the grant pursuant to subsection (2.1) of this section. For rental payments to qualify under subsection (1)(a)(II) of this section, they must have been paid as a part of a bona fide tenancy or lease agreement. Rental payments made to institutions or facilities commonly known as nursing homes do not qualify, but rental payments for the use of a mobile home qualify if paid as a part of a bona fide tenancy or lease agreement. (5) As used in this section: (a) "Heat or fuel expenses flat grant amount" means an amount equal to ninety-two dollars for the 2023 calendar year, and for each year thereafter the amount for the prior year adjusted for inflation. (b) "Inflation" means the annual percentage change in the United States department of labor, bureau of labor statistics, consumer price index for Denver-Aurora-Lakewood for all items and all urban consumers, or its successor index. rant amount" means an amount equal to ninety-two dollars for the 2023 calendar year, and for each year thereafter the amount for the prior year adjusted for inflation. (b) "Inflation" means the annual percentage change in the United States department of labor, bureau of labor statistics, consumer price index for Denver-Aurora-Lakewood for all items and all urban consumers, or its successor index. (c) "Maximum eligible income amount" means: (I) For an individual, income that is less than or equal to eighteen thousand twenty-six dollars for the 2023 calendar year and for each year thereafter, the amount for the prior year adjusted for inflation; and (II) For spouses, income that is less than or equal to twenty-four thousand three hundred forty-five dollars for the 2023 calendar year and for each year thereafter, the amount for the prior year adjusted for inflation. (d) "Phase-out amount" means: (I) In the case of an individual, an amount equal to nine thousand six hundred ninety-two dollars for the 2023 calendar year and for each year thereafter, the amount for the prior year adjusted for inflation; and (II) In the case of spouses, an amount equal to fifteen thousand six hundred sixty-eight dollars for the 2023 calendar year and for each year thereafter, the amount for the prior year adjusted for inflation. (e) "Property tax flat grant amount" means an amount equal to two hundred eighty-two dollars for the 2023 calendar year, and for each year thereafter the amount for the prior year adjusted for inflation.

C.R.S. § 39-31-102 Procedures to obtain grant - department of revenue - responsibilities

39-31-102. Procedures to obtain grant - department of revenue - responsibilities. (1) (a) A grant authorized by section 39-31-101 must be paid from the reserve for refunds created by section 39-22-622. Payments must be made on a quarterly basis, with the amount of each payment equal to the total amount of the grant divided by the number of quarters remaining in the calendar year in which the grant is awarded, with the calculation including the quarter in which the grant is awarded. Claimants meeting all qualification requirements for an entire taxable year are entitled to a grant allowable pursuant to section 39-31-101. Grants paid pursuant to this subsection (1) must be included for informational purposes in the general appropriation bill or in supplemental appropriation bills for the purpose of complying with the limitation on state fiscal year spending imposed by section 20 of article X of the state constitution and section 24-77-103. (b) The department of revenue shall update its database on a periodic basis as necessary to ensure that all eligible claimants are receiving the grants. (2) The executive director shall prescribe the forms to be used for the grants authorized by section 39-31-101 and the credit allowed pursuant to section 39-31-104.5 and prepare any instructions related to the forms. The executive director may create an electronic form to be used in addition to the paper form. If a sales tax refund is allowed for any given income tax year in accordance with section 39-22-2002, the executive director shall include provisions on the forms to allow qualified individuals to apply for the refund pursuant to section 39-22-2003 (5)(c). To receive a grant or credit, an individual must claim the grant or credit on the executive director's form. (3) (a) If two or more individuals, other than spouses, are entitled to a grant authorized by section 39-31-101 or a credit allowed pursuant to section 39-31-104.5, the grant or credit may be claimed by either or any of the individuals. When two or more individuals claim the grant or credit for the same residence, the executive director is authorized to determine the proper allocation of the grant or credit. (b) No grant or credit received pursuant to this article 31 is treated as income for purposes of determining the eligibility of any individual for old age pension benefits under article 2 of title 26. (4) A grant authorized by section 39-31-101 that is claimed for general property taxes shall not exceed the amount of the taxes actually paid. A grant for property taxes or tax-equivalent amounts paid under section 39-31-101 shall not be made unless properly claimed on or before the expiration of twenty-four months after the end of the income tax year during which such taxes or tax-equivalent amounts were actually paid. (5) Repealed. (6) The grant authorized by section 39-31-101 for heat or fuel expenses shall not exceed the amount of the heat or fuel expenses actually paid, and a grant shall not be made unless the appropriate form claiming the same is filed with the department of revenue on or before the expiration of twenty-four months after the end of the taxable year for which the grant is claimed.

C.R.S. § 39-31-103 Department of human services - outreach - departmental information sharing

39-31-103. Department of human services - outreach - departmental information sharing. (1) The department of human services shall conduct outreach for the grants available under this article. As part of this duty, the department shall: (a) Target the outreach to participants in other state benefit programs; (b) Incorporate the outreach into existing media campaigns; (c) Work with county departments of human or social services; (d) Collaborate with interested community-based organizations, including sharing of outreach expenses; and (e) Undertake any other measures that it deems necessary to ensure collaboration and cost-effective outreach that improves program participation. (2) The department of human services may solicit, receive, and expend gifts, grants, or donations from any person, including community-based organizations, for the purpose of paying any part of the outreach. (3) (a) On or before July 1, 2015, and July 1 of every odd-numbered year thereafter, the department of human services shall report to the public health care and human services committee of the house of representatives and the health and human services committee of the senate, or any successor committees, about its outreach conducted pursuant to this section. In the report, the department shall include a description of: (I) The types of outreach undertaken by the department; (II) The success of the outreach as measured by public participation, including the participation by eligible members of racial and ethnic minority populations, or other indicators that the department can evaluate; (III) Any recommendations for statutory changes that would help improve program participation; and (IV) Any other recommendations related to the grants made under this article. (b) This subsection (3) is exempt from the provisions of section 24-1-136 (11), C.R.S., and the periodic reporting requirements of this section are effective until changed by the general assembly acting by bill. (4) Nothing in this section changes the department of revenue's responsibility to create the grant forms and to pay the grants under this article. (5) The department of revenue and the department of human services shall share information and collaborate as is necessary for each department to efficiently administer this article.

C.R.S. § 39-31-104 Heat or fuel expenses assistance - eligibility - applicability - definitions

39-31-104. Heat or fuel expenses assistance - eligibility - applicability - definitions. (Repealed)

C.R.S. § 39-31-104.5 Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions

39-31-104.5. Tax credit for assistance for individuals with a disability - tax preference performance statement - legislative declaration - definitions. (1) (a) The general assembly finds and declares that in accordance with section 39-21-304, the tax expenditure created in this section is intended to reduce net taxes paid by certain individuals. Specifically, the tax expenditure is intended to provide assistance through an income tax credit for individuals with a disability who do not have income above a certain threshold amount. (b) The general assembly and the state auditor shall measure the effectiveness of the tax expenditure in achieving the purpose specified in subsection (1)(a) of this section based on the number of taxpayers who have claimed the credit and the total amount of credits claimed. (2) As used in this section, unless the context otherwise requires: (a) "Credit" means the credit against income tax that is created in this section. (b) "Inflation" means the annual percentage change in the United States department of labor, bureau of labor statistics, consumer price index for Denver-Aurora-Lakewood for all items and all urban consumers, or its successor index. (c) (I) "Qualified individual" means a resident individual who has a disability during the entire income tax year to a degree sufficient to qualify for the payment to the individual of full benefits from any bona fide public or private plan or source based solely upon such disability. (II) An individual has a disability for purposes of subsection (2)(c)(I) of this section if the individual is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted for a continuous period of not less than twelve months. (3) For income tax years commencing on or after January 1, 2025, a qualified individual is allowed a credit against the tax imposed by article 22 of this title 39 in an amount set forth in subsection (4) of this section. (4) (a) The credit may be claimed in an amount equal to: (I) One thousand two hundred dollars for: (A) A qualified individual filing a single return who has a federal adjusted gross income less than or equal to ten thousand dollars; (B) Two qualified individuals filing a joint return with a federal adjusted gross income less than or equal to sixteen thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income less than or equal to sixteen thousand dollars; (II) One thousand dollars for: (A) A qualified individual filing a single return who has a federal adjusted gross income greater than ten thousand dollars but less than or equal to twelve thousand five hundred dollars; (B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than sixteen thousand dollars but less than or equal to twenty thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than sixteen thousand dollars but less than or equal to twenty thousand dollars; (III) Eight hundred dollars for: (A) A qualified individual filing a single return who has a federal adjusted gross income greater than twelve thousand five hundred dollars but less than or equal to fifteen thousand dollars; (B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars; (IV) Six hundred dollars for: uals filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty thousand dollars but less than or equal to twenty-four thousand dollars; (IV) Six hundred dollars for: (A) A qualified individual filing a single return who has a federal adjusted gross income greater than fifteen thousand dollars but less than or equal to seventeen thousand five hundred dollars; (B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty-four thousand dollars but less than or equal to twenty-eight thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty-four thousand dollars but less than or equal to twenty-eight thousand dollars; and (V) Four hundred dollars for: (A) A qualified individual filing a single return who has a federal adjusted gross income greater than seventeen thousand five hundred dollars but less than or equal to twenty thousand dollars; (B) Two qualified individuals filing a joint return with a federal adjusted gross income greater than twenty-eight thousand dollars but less than or equal to thirty-two thousand dollars; or (C) A qualified individual and a nonqualified individual filing a joint return with a federal adjusted gross income greater than twenty-eight thousand dollars but less than or equal to thirty-two thousand dollars. (b) (I) A qualified individual who files a single return and has a federal adjusted gross income greater than twenty thousand dollars is not allowed a credit under this section. (II) Two qualified individuals, or a qualified individual and a nonqualified individual, who file a joint return with a federal adjusted gross income greater than thirty-two thousand dollars are not allowed a credit under this section. (c) (I) The department of revenue shall annually adjust for inflation the credit amounts set forth in subsection (4)(a) of this section if cumulative inflation since the last adjustment, when applied to the current credit amounts, results in an increase of at least ten dollars when the adjusted credit amounts are rounded to the nearest ten dollars. (II) The department of revenue shall annually adjust for inflation the adjusted gross income amounts set forth in subsections (4)(a) and (4)(b) of this section if cumulative inflation since the last adjustment, when applied to the current adjusted gross income amounts, results in an increase of at least one hundred dollars when the adjusted gross income amounts, as adjusted, are rounded to the nearest one hundred dollars. (5) If the credit exceeds the income taxes due on the qualified individual's income, the amount of the credit not used to offset income taxes is not carried forward and must be refunded to the qualified individual. (6) A qualified individual who claims the credit cannot in the same tax year also claim the grant allowed pursuant to section 39-31-101. (7) The credit received pursuant to this section is not treated as income for purposes of determining the eligibility of any individual for old age pension benefits under article 2 of title 26. (8) Notwithstanding section 39-21-304 (4), the credit continues indefinitely. (9) The credit allowed by this section is administered in the same manner as other credits against the tax imposed by article 22 of this title 39.

C.R.S. § 39-31-105 Executive director - rule-making - collection of erroneous payments - waiver

39-31-105. Executive director - rule-making - collection of erroneous payments - waiver. (1) The executive director of the department of revenue may promulgate rules necessary for the administration of this article 31. Such rules shall be promulgated in accordance with article 4 of title 24. (2) If the department of revenue incorrectly pays a grant under section 39-31-101 as a result of a departmental error, the executive director of the department may waive the reimbursement of the grant and any related interest or penalties that accrue.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docxFetched: 10/6/2026