CO HB1373

Allows surviving spouses of qualifying disabled veterans who received a property tax exemption to claim the exemption on the veteran's former primary residence for property tax years commencing January 1, 2015 or later.

Exempts 50 percent of the first $200,000 of actual value of owner-occupied residential real property used as the primary residence of a surviving spouse of a qualifying disabled veteran.

Waives the ten-year occupancy requirement for owner-occupiers whose previous primary residence was destroyed or rendered uninhabitable by a natural disaster, effective for property tax years commencing January 1, 2015 or later.

Maintains existing exemption eligibility for owner-occupiers whose previous primary residence was condemned through eminent domain proceedings by a governmental entity.