Senate Concurrent Resolution 25-001
Page 1, Line 101Submitting to the registered electors of the state of
Page 1, Line 102Colorado an amendment to the Colorado constitution
Page 1, Line 103concerning a property tax exemption for emergency
Page 1, Line 104first responders.
Resolution Summary
(Note: This summary applies to this resolution as introduced and does not reflect any amendments that may be subsequently adopted. If this resolution passes third reading in the house of introduction, a resolution summary that applies to the reengrossed version of this resolution will be available at http://leg.colorado.gov/.)
The concurrent resolution exempts from taxation a percentage of the actual value of a former or currently serving first responder's primary residence as follows:
- 50% if the first responder served for at least 30 years, or if the first responder served for at least one year and, while providing first responder services, died or was critically injured in a way that prevented the first responder from serving post-injury;
- 40% if the first responder served for at least 20 years; and
- 10% if the first responder served for at least 10 years and remained in service as a first responder at the close of the applicable property tax year.
- 30% if the volunteer first responder served for at least 30 years; and
- 20% if the volunteer first responder served for at least 20 years.
The concurrent resolution exempts from taxation a percentage of the actual value of a volunteer first responder's primary residence as follows:
These exemptions apply to surviving spouses of first responders and volunteer first responders. The general assembly is required to enact laws to implement the exemptions.
Page 2, Line 1Be It Resolved by the Senate of the Seventy-fifth General Assembly of the State of Colorado, the House of Representatives concurring herein:
Page 2, Line 2SECTION 1. At the election held on November 3, 2026, the
Page 2, Line 3secretary of state shall submit to the registered electors of the state the
Page 2, Line 4ballot title set forth in section 2 for the following amendment to the state constitution:
Page 2, Line 5In the constitution of the state of Colorado, add section 3.7 to article X as follows:
Page 2, Line 6Section 3.7. Property tax exemption for emergency first responders. (1) As used in this section:
Page 2, Line 7(a) "First responder" means:
Page 2, Line 8(I) A former or currently serving peace officer,
Page 2, Line 9firefighter, or emergency medical service provider, as those
Page 2, Line 10terms are defined by law, who has provided evidence of the
Page 2, Line 11length and manner of the first responder's service in a manner prescribed by law; or
Page 3, Line 1(II) The surviving spouse of a first responder who has
Page 3, Line 2provided evidence of the length and manner of the first responder's service in a manner prescribed by law.
Page 3, Line 3(b) "Primary residence" means residential real property
Page 3, Line 4that is owned and occupied by a first responder or volunteer
Page 3, Line 5first responder who is an owner-occupier, as defined by law for
Page 3, Line 6purposes of the property tax exemptions allowed by section 3 of this article X, of the residential real property.
Page 3, Line 7(c) "Serve" means to serve in a position as a first responder or volunteer first responder.
Page 3, Line 8(d) "Volunteer first responder" means:
Page 3, Line 9(I) A former or currently serving volunteer peace
Page 3, Line 10officer, firefighter, or emergency medical service provider, as
Page 3, Line 11those terms are defined by law, who has provided evidence of the
Page 3, Line 12length and manner of the volunteer first responder's service in a manner prescribed by general law; or
Page 3, Line 13(II) The surviving spouse of a volunteer first responder
Page 3, Line 14who has provided evidence of the length and manner of the
Page 3, Line 15volunteer first responder's service in a manner prescribed by law.
Page 3, Line 16(2) For property tax years commencing on or after
Page 3, Line 17January 1, 2026, a percentage of the actual value of a first
Page 3, Line 18responder's primary residence is exempt from property taxation as follows:
Page 3, Line 19(a) Fifty percent is exempt if:
Page 3, Line 20(I) The first responder served for at least thirty years; or
Page 4, Line 1(II) The first responder served for at least one year and,
Page 4, Line 2while providing first responder services, died or was critically
Page 4, Line 3injured in a way that prevents the first responder from serving post-injury;
Page 4, Line 4(b) Forty percent is exempt if the first responder served for at least twenty years; and
Page 4, Line 5(c) Ten percent is exempt if the first responder served for
Page 4, Line 6at least ten years and remains in service as a first responder at
Page 4, Line 7the close of the property tax year for which an exemption is claimed.
Page 4, Line 8(3) For property tax years commencing on or after
Page 4, Line 9January 1, 2026, a percentage of the actual value of a volunteer
Page 4, Line 10first responder's primary residence is exempt from property taxation as follows:
Page 4, Line 11(a) Thirty percent is exempt if the volunteer first responder served for at least thirty years; and
Page 4, Line 12(b) Twenty percent is exempt if the volunteer first responder served for at least twenty years.
Page 4, Line 13(4) The general assembly shall enact laws to implement this section.
Page 4, Line 14SECTION 2. Each elector voting at the election may cast a vote
Page 4, Line 15either "Yes/For" or "No/Against" on the following ballot title: "Shall
Page 4, Line 16there be an amendment to the Colorado constitution concerning a property tax exemption for emergency first responders?"
Page 4, Line 17SECTION 3. Except as otherwise provided in section 1-40-123,
Page 4, Line 18Colorado Revised Statutes, if at least fifty-five percent of the electors
Page 5, Line 1voting on the ballot title vote "Yes/For", then the amendment will become part of the state constitution.