Archive #16681

Metadata

Bill Number: SB26-046
HTTP Status: 200
Valid JSON: Valid
Archived At: 2026-02-20 13:33:35 MST
Created At: 2026-02-20 13:33:35 MST

Parsed JSON

{
  "votes": [],
  "active": "T",
  "origin": "Senate",
  "lls_num": "26-0269",
  "session": "2026A",
  "subject": [
    "Fiscal Policy & Taxes"
  ],
  "bill_num": "SB26-046",
  "sponsors": [
    {
      "id": "CR002",
      "title": "Representative",
      "s_type": "Prime Sponsor",
      "chamber": "House",
      "full_name": "Chris Richardson",
      "last_name": "Richardson",
      "first_name": "Chris",
      "sponsor_order": "3"
    },
    {
      "id": "YZ001",
      "title": "Representative",
      "s_type": "Prime Sponsor",
      "chamber": "House",
      "full_name": "Yara Zokaie",
      "last_name": "Zokaie",
      "first_name": "Yara",
      "sponsor_order": "4"
    },
    {
      "id": "LF001",
      "title": "Senator",
      "s_type": "Prime Sponsor",
      "chamber": "Senate",
      "full_name": "Lisa Frizell",
      "last_name": "Frizell",
      "first_name": "Lisa",
      "sponsor_order": "1"
    },
    {
      "id": "MB004",
      "title": "Senator",
      "s_type": "Prime Sponsor",
      "chamber": "Senate",
      "full_name": "Matt Ball",
      "last_name": "Ball",
      "first_name": "Matt",
      "sponsor_order": "2"
    }
  ],
  "bill_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/046_01.pdf",
      "date": "01/27/2026",
      "label": "Introduced",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/046_01.html",
      "lastModified": "01/27/2026 12:06:15 PM"
    }
  ],
  "committees": [
    {
      "id": "S_FIN_2026A",
      "name": "Finance",
      "chamber": "Senate"
    }
  ],
  "long_title": "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.",
  "bill_status": "Senate Second Reading",
  "short_title": "Property Tax Administrative Procedures",
  "bill_summary": "<html><body><p><t></t></p><p>The bill makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information.</p><p><t></t> <b>Modifications to deadlines.</b> The bill modifies property tax-related deadlines as follows:</p><p><ul><li>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 ( <b>sections 1, 5, </b> and <b> 6 </b> of the bill).<li>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 ( <b>section 3</b> ).<li>Changes the real property protest deadline from June 8 to June 1 ( <b>sections 7</b> and <b>8</b> );<li>Changes the deadline for a county assessor to send a notice of valuation of personal property from June 15 to July 15 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 ( <b>sections 7</b> and <b>8</b> ); <li>Clarifies that a county's use of alternate procedures may apply to real or personal property, or both ( <b>section 9</b> ); and<li>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 ( <b>section 8</b> ).</li></ul><t></t> <b>Modifications to requirements for transmitting information.</b> The bill modifies requirements for transmitting property tax information as follows:<ul><li>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 ( <b>sections 2, 3, 4, 10</b> and <b>11</b> );<li>Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one ( <b>section 3</b> );<li>Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one ( <b>section 8</b> ); and<li>Reduces the number of copies of an abstract of assessment that need to be prepared to one ( <b>sections 4, 10,</b> and <b>11</b> ).<br/><i>(Note: This summary applies to this bill as introduced.)</i></p></body></html>",
  "progress_bar": [
    {
      "end": "F",
      "label": "Introduced",
      "position": 1
    },
    {
      "end": "F",
      "label": "Under Consideration",
      "position": 2
    }
  ],
  "special_type": "",
  "bill_category": "Taxation",
  "allow_testimony": "F",
  "amendment_files": [
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5632A6F8548B3F5887258DA100525590/SB046_L.002.pdf",
      "date": "02/17/2026 02:43:09 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5632A6F8548B3F5887258DA100525590/SB046_L_002.html",
      "amendment": "L.002"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2702B5C3E0CFCF9D87258D9D00548BDF/SB046_L.001.pdf",
      "date": "02/17/2026 02:42:03 PM",
      "vote": "Passed*",
      "chamber": "Senate",
      "hearing": "SEN Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2702B5C3E0CFCF9D87258D9D00548BDF/SB046_L_001.html",
      "amendment": "L.001"
    }
  ],
  "full_bill_topic": "Property Tax Administrative Procedures",
  "long_bill_files": [],
  "GHG_report_files": [],
  "preamended_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/046_S_FIN_01.pdf",
      "date": "02/18/2026",
      "label": "PA1",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/046_S_FIN_01.html",
      "lastModified": "02/18/2026 11:30:49 AM",
      "label_detailed": "Senate Finance Preamend"
    }
  ],
  "bill_sub_category": "Property",
  "fiscal_note_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/SB046_00.pdf",
      "date": "02/05/2026",
      "label": "FN1",
      "url_html": "",
      "lastModified": "02/16/2026 12:03:28 PM",
      "label_detailed": "Initial Fiscal Note"
    }
  ],
  "is_budget_package": "No",
  "session_laws_files": "",
  "summarized_history": [
    {
      "date": "02/20/2026",
      "action": "Senate Second Reading Laid Over to 02/23/2026 - No Amendments",
      "location": "Senate"
    },
    {
      "date": "02/17/2026",
      "action": "Senate Committee on Finance Refer Amended to Senate Committee of the Whole",
      "location": "Senate"
    },
    {
      "date": "01/27/2026",
      "action": "Introduced In Senate - Assigned to Finance",
      "location": "Senate"
    }
  ],
  "research_note_files": [],
  "bill_sub_sub_category": "Other",
  "committee_report_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/SB046_S_FIN_001.pdf",
      "date": "02/17/2026",
      "label": "S_FIN_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/257F5C20594E414B87258D1C005094DB/$File/SB046_S_FIN_001.html",
      "lastModified": "02/18/2026 12:30:52 PM"
    }
  ],
  "demographic_note_files": [],
  "updated_bill_summary_files": [],
  "budget_staff_analysis_files": [],
  "first_chamber_third_reading_date": "",
  "second_chamber_third_reading_date": ""
}

Raw Response

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The regular application deadline is July 15 and late applications may be accepted until August 15 ( <b>sections 1, 5, </b> and <b> 6 </b> of the bill).<li>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 ( <b>section 3</b> ).<li>Changes the real property protest deadline from June 8 to June 1 ( <b>sections 7</b> and <b>8</b> );<li>Changes the deadline for a county assessor to send a notice of valuation of personal property from June 15 to July 15 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 ( <b>sections 7</b> and <b>8</b> ); <li>Clarifies that a county's use of alternate procedures may apply to real or personal property, or both ( <b>section 9</b> ); and<li>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 ( <b>section 8</b> ).</li></ul><t></t> <b>Modifications to requirements for transmitting information.</b> The bill modifies requirements for transmitting property tax information as follows:<ul><li>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 ( <b>sections 2, 3, 4, 10</b> and <b>11</b> );<li>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 ( <b>section 3</b> );<li>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 ( <b>section 8</b> ); and<li>Reduces the number of copies of an abstract of assessment that need to be prepared to one ( <b>sections 4, 10,</b> and <b>11</b> ).<br/><i>(Note: This summary applies to this bill as introduced.)</i></p></body></html>","amendment_files":[{"chamber":"Senate","date":"02/17/2026 02:43:09 PM","amendment":"L.002","hearing":"SEN Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5632A6F8548B3F5887258DA100525590/SB046_L.002.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/5632A6F8548B3F5887258DA100525590/SB046_L_002.html"},{"chamber":"Senate","date":"02/17/2026 02:42:03 PM","amendment":"L.001","hearing":"SEN Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2702B5C3E0CFCF9D87258D9D00548BDF/SB046_L.001.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2702B5C3E0CFCF9D87258D9D00548BDF/SB046_L_001.html"}],"session_laws_files":"","votes":[]}