Colo. Rev. Stat. § 39-22-110.5

Current through Chapter 123 of the 2024 Legislative Session
Section 39-22-110.5 - Reacquisition of residency during active duty military service
(1) An individual in active duty military service whose home of record is Colorado and whose state of legal residence commencing on or after January 1, 2016, is a state other than Colorado may reacquire legal residence in the state, regardless of whether the individual has a physical presence in the state, if the individual intends to make Colorado his or her state of legal residence. For purposes of this section, evidence of an intent to make this state an individual's state of legal residence must include one or more of the following:
(a) Registering to vote in the state;
(b) Purchasing residential property or an unimproved residential lot in the state;
(c) Titling and registering a motor vehicle in the state;
(d) Notifying the state of the individual's previous legal residence of the intent to make Colorado the individual's state of legal residence; or
(e) Preparing a new last will and testament that indicates Colorado as the individual's state of legal residence.
(2)
(a) An individual is presumed to have acquired legal residence in a state other than Colorado for purposes of this section if the individual was stationed in another state while on active duty military service and provides any one of the following:
(I) A state of legal residence certificate, commonly known as a federal "DD Form 2058" or a successor form, signed by the individual indicating the other state as the state of legal residence for the individual;
(II) A federal form W-2 indicating the other state as the state of residence of the individual;
(III) Proof of registration to vote in the other state;
(IV) Notification to the state of Colorado of the individual's intent to make the other state the individual's state of legal residence; or
(V) A last will and testament that indicates the other state as the individual's state of legal residence.
(b) If an individual is presumed to have acquired legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section, the presumption may only be overcome with a preponderance of specific evidence that clearly establishes that the individual did not intend to change his or her residence to a state other than Colorado. The presumption shall be liberally construed to conclude that an individual changed his or her residence to a state other than Colorado. Nothing in this section shall be construed to prevent an individual who is not presumed to have a state of legal residence in a state other than Colorado pursuant to subsection (2)(a) of this section from establishing residency in another state by other means.

C.R.S. § 39-22-110.5

Amended by 2019 Ch. 34,§ 1, eff. 8/2/2019.
L. 2015: Entire section added, (HB 15-1181), ch. 233, p. 864, § 3, effective August 5.

Section 2(2) of chapter 34 (SB 19-029), Session Laws of Colorado 2019, provides that the act changing this section applies to an individual reacquiring residence in the state prior to, on, or after August 2, 2019.

For the short title ("Colorado is Honoring Our Military Exemption (Colorado is HOME) Act") and the legislative declaration in HB 15-1181, see sections 1 and 2 of chapter 233, Session Laws of Colorado 2015.