SB26-046 · Bill · 2026 Regular Session · Colorado

Property Tax Administrative Procedures

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Concerning procedural requirements for the administration of property tax, and, in connection therewith, modifying deadlines and certain requirements for transmitting information related to taxable property.

Official status: Became Law

3 proposed amendments

Prime sponsors

• Lisa Frizell (Senate) — Prime Sponsor
• Matt Ball (Senate) — Prime Sponsor
• Chris Richardson (House) — Prime Sponsor
• Yara Zokaie (House) — Prime Sponsor

Progress (from the official record)

Official summary

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

The act makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information. Modifications to deadlines. The act modifies property tax-related deadlines as follows: Aligns the regular and late application dates for the qualified-senior primary residence real property classification and the property tax exemption for qualifying veterans with disabilities and their spouses with those for the property tax exemption for qualifying seniors and their spouses. The regular application deadline is July 15, and late applications may be accepted until August 15. Increases from $10,000 to $20,000 the current threshold for a board of county commissioners (board) to recommend, or a county assessor with the approval of a board to settle, an abatement or refund of taxes. The threshold for the board being required to submit recommended abatement applications to the property tax administrator (administrator) for review is similarly increased from $10,000 to $20,000. The board is not required to submit an application to the administrator in the case of an abatement or refund caused by a valuation change made to ensure matching values within the same reassessment cycle. Clarifies the timeline for a petitioner to appeal a decision of the board of county equalization to the board of assessment appeals or submit the case to arbitration; Changes the real property protest deadline from June 8 to June 1; Changes the deadline from June 15 to July 15 for a county assessor to send a notice of valuation of personal property and changes the personal property protest deadline from June 30 to July 31 for a county that uses alternate protest and appeal procedures (alternate procedures) to determine objections and protests for taxable property; Clarifies that a county's use of alternate procedures may apply to real or personal property, or both; and Aligns the protest deadline for personal property with the date that county assessors must conclude their hearings on such protests so that both the protest and hearing conclusion dates for personal property are June 30, or, for a county that uses alternate procedures, July 31. Modifications to requirements for transmitting information. The act modifies requirements for transmitting property tax information as follows: Clarifies that a county assessor or the board may transmit a required abstract of assessment, certification of taxes levied, or application for a recommended abatement or refund in excess of $20,000 to the administrator in a paper or electronic format; Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one; Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which are still required to be reviewed by the advisory committee to the administrator; Requires the administrator to prepare and publish standardized forms, including a letter of authorization, for all levels of property tax appeals; Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one; and Reduces the number of copies of an abstract of assessment that needs to be prepared to one. (Note: This summary applies to this bill as enacted.)

Status timeline

Recorded votes

• 03/09/2026 — House Finance: “Refer Senate Bill 26-046 to the Committee of the Whole.” — the motion passed on a vote of 10–0.
• 02/17/2026 — Senate Finance: “Refer Senate Bill 26-046, as amended, to the Committee of the Whole.” — the motion passed on a vote of 8–0.

Proposed amendments (3 proposed amendments)

Source: Colorado General Assembly (leg.colorado.gov) · Data as of 2026-11-05

Full text

• Signed Act version (official PDF), 03/27/2026
• Final Act version (official PDF), 03/13/2026
• Rerevised version (official PDF), 03/12/2026
• Revised version (official PDF), 03/11/2026
• Reengrossed version (official PDF), 02/25/2026
• Engrossed version (official PDF), 02/24/2026
• Introduced version (official PDF), 01/27/2026

Official record

View SB26-046 on leg.colorado.gov

Source: Colorado General Assembly (leg.colorado.gov) · Data as of 2026-11-05