CO SCR001

Proposes a Colorado constitutional amendment to exempt a percentage of primary residence property value from taxation for peace officers, firefighters, and emergency medical service providers beginning January 1, 2026

First responders with 30+ years of service or those who died/were critically injured in the line of duty receive 50% exemption; 20+ years of service receives 40% exemption; 10+ years with current active service receives 10% exemption

Volunteer first responders receive 30% exemption for 30+ years of service or 20% exemption for 20+ years of service

Surviving spouses of qualifying first responders and volunteer first responders are eligible for the same exemptions

Requires 55% voter approval at the November 3, 2026 election to amend the state constitution, and directs the General Assembly to enact implementing legislation