CO HCR1001

Proposes a constitutional amendment to expand eligibility for Colorado's senior property tax exemption, which currently covers 50% of the first $200,000 of actual value of a primary residence

Allows seniors who previously received the exemption for a prior home (in 2016 or any later year) to claim it for their current residence without meeting the standard 10-year ownership/occupancy requirement

Extends the same portability benefit to surviving spouses of qualifying seniors

Would be submitted to voters at the November 3, 2026 general election and requires 55% approval to pass

If approved, the expanded eligibility would take effect for property tax years beginning January 1, 2027