Colorado HB 1233 — Property Tax Proceedings for Nonresidential Property

Colorado, 2026A. HB 1233: Property Tax Proceedings for Nonresidential Property

Plural source record ↗

Official legislative source ↗

Latest action

June 3, 2026 — Governor Signed

Summary

For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right.     Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue.      For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.(Note: This summary applies to this bill as enacted.)

Sponsors

• M. Lukens — primary sponsor
• Y. Zokaie — primary sponsor
• D. Roberts — primary sponsor
• J. Bacon
• K. Brown
• M. Carter
• M. Lindsay
• J. McCluskie
• K. Nguyen
• J. Bridges
• J. Coleman
• L. Cutter
• I. Jodeh
• C. Kipp
• K. Wallace

Bill text

Signed Act Read version ↗

Final Act Read version ↗

Rerevised Read version ↗

Revised Read version ↗

Reengrossed Read version ↗

Engrossed Read version ↗

Introduced Read version ↗

Recorded votes

Legislative history

1. February 18, 2026Introduced In House - Assigned to Finance
2. March 19, 2026House Committee on Finance Refer Amended to House Committee of the Whole
3. March 24, 2026House Second Reading Laid Over Daily - No Amendments
4. April 13, 2026House Second Reading Special Order - Passed with Amendments - Committee, Floor
5. April 14, 2026House Third Reading Laid Over Daily - No Amendments
6. April 16, 2026House Third Reading Passed - No Amendments
7. April 21, 2026Introduced In Senate - Assigned to Finance
8. May 5, 2026Senate Committee on Finance Refer Amended to Senate Committee of the Whole
9. May 6, 2026Senate Second Reading Special Order - Laid Over Daily - No Amendments
10. May 7, 2026Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
11. May 8, 2026Senate Third Reading Passed - No Amendments
12. May 9, 2026House Considered Senate Amendments - Result was to Laid Over Daily
13. May 12, 2026House Considered Senate Amendments - Result was to Concur - Repass
14. May 20, 2026Signed by the Speaker of the House
15. May 20, 2026Signed by the President of the Senate
16. May 20, 2026Sent to the Governor
17. June 3, 2026Governor Signed

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