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HB26-1233 · Bill · 2026 Regular Session · Colorado

Property Tax Proceedings for Nonresidential Property

Concerning property tax procedures for nonresidential properties.

Official status: Became Law

7 proposed amendments

Prime sponsors

Progress (from the official record)

Official summary

Official text — shown in English exactly as published by the official source. The official text controls.

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.)

Status timeline

Every recorded action on HB26-1233, oldest first
DateLocationAction
02/18/2026HouseIntroduced In House - Assigned to Finance
03/19/2026HouseHouse Committee on Finance Refer Amended to House Committee of the Whole
03/24/2026HouseHouse Second Reading Laid Over Daily - No Amendments
04/13/2026HouseHouse Second Reading Special Order - Passed with Amendments - Committee, Floor
04/14/2026HouseHouse Third Reading Laid Over Daily - No Amendments
04/16/2026HouseHouse Third Reading Passed - No Amendments
04/21/2026SenateIntroduced In Senate - Assigned to Finance
05/05/2026SenateSenate Committee on Finance Refer Amended to Senate Committee of the Whole
05/06/2026SenateSenate Second Reading Special Order - Laid Over Daily - No Amendments
05/07/2026SenateSenate Second Reading Special Order - Passed with Amendments - Committee, Floor
05/08/2026SenateSenate Third Reading Passed - No Amendments
05/09/2026HouseHouse Considered Senate Amendments - Result was to Laid Over Daily
05/12/2026HouseHouse Considered Senate Amendments - Result was to Concur - Repass
05/20/2026HouseSigned by the Speaker of the House
05/20/2026SenateSigned by the President of the Senate
05/20/2026GovernorSent to the Governor
06/03/2026GovernorGovernor Signed

Recorded votes

Proposed amendments (7 proposed amendments)

Amendments proposed to HB26-1233, oldest first
AmendmentCommittee / floor hearingOfferedDispositionOfficial document
L.001Committee amendment — Finance (House)03/19/2026PassedView official document
L.002Committee amendment — Finance (House)03/19/2026PassedView official document
L.003Committee amendment — Finance (House)03/19/2026PassedView official document
L.004
Sponsor: Representative Lukens		Floor amendment — Second Reading (House)04/13/2026PassedView official document
L.006
Sponsor: Representative Richardson		Floor amendment — Second Reading (House)04/13/2026LostView official document
L.008Committee amendment — Finance (Senate)05/05/2026PassedView official document
L.009
Sponsor: Senator Roberts		Floor amendment — Second Reading (Senate)05/07/2026PassedView official document

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

Full text

Official record

View HB26-1233 on leg.colorado.gov

Source: Colorado General Assembly (leg.colorado.gov) · Data as of

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