Archive #52864

Metadata

Bill Number: HB26-1233
HTTP Status: 200
Valid JSON: Valid
Archived At: 2026-04-10 21:39:41 MDT
Created At: 2026-04-10 21:39:41 MDT

Parsed JSON

{
  "votes": [],
  "active": "T",
  "origin": "House",
  "lls_num": "26-0387",
  "session": "2026A",
  "subject": [
    "Local Government"
  ],
  "bill_num": "HB26-1233",
  "sponsors": [
    {
      "id": "ML003",
      "title": "Representative",
      "s_type": "Prime Sponsor",
      "chamber": "House",
      "full_name": "Meghan Lukens",
      "last_name": "Lukens",
      "first_name": "Meghan",
      "sponsor_order": "1"
    },
    {
      "id": "YZ001",
      "title": "Representative",
      "s_type": "Prime Sponsor",
      "chamber": "House",
      "full_name": "Yara Zokaie",
      "last_name": "Zokaie",
      "first_name": "Yara",
      "sponsor_order": "2"
    },
    {
      "id": "DR001",
      "title": "Senator",
      "s_type": "Prime Sponsor",
      "chamber": "Senate",
      "full_name": "Dylan Roberts",
      "last_name": "Roberts",
      "first_name": "Dylan",
      "sponsor_order": "3"
    }
  ],
  "bill_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/1233_01.pdf",
      "date": "02/18/2026",
      "label": "Introduced",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/1233_01.html",
      "lastModified": "02/18/2026 12:55:52 PM"
    }
  ],
  "committees": [
    {
      "id": "H_FIN_2026A",
      "name": "Finance",
      "chamber": "House"
    }
  ],
  "long_title": "Concerning property tax procedures for nonresidential properties.",
  "bill_status": "House Second Reading",
  "short_title": "Property Tax Procedures for Nonresidential Prop",
  "bill_summary": "<html><body><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Penalties for providing false information for tax purposes.</b> A county may require a nonresidential property owner to provide certain information to the assessor, the county board of equalization, or the board of county commissioners in connection with property valuation. Currently, there is no penalty for a property owner's failure to provide this information or for misreporting information that is provided. For property tax years commencing on or after January 1, 2026, the bill imposes civil penalties for a nonresidential property owner's failure to provide information and for willfully providing false information.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Option to move an appeal to district court.</b> Currently, an appeal from a board of county commissioners' decision on an abatement petition may only be filed with the board of assessment appeals. In addition, currently an appeal from a county board of equalization's decision on a petition for appeal may be filed in either the district court or with the board of assessment appeals at the election of the taxpayer. For property tax years commencing on or after January 1, 2026, the bill allows a county or the board of assessment appeals to request to move or transfer a nonresidential property case that was filed with the board of assessment appeals to the district court when certain criteria are satisfied. The bill does not alter the de novo nature of a nonresidential appeal, but specifies that when weighing evidence and assessing credibility, the board of assessment appeals or district court shall consider changes in the valuation information submitted by a petitioner to the county assessor, county board of equalization, or board of county commissioners regarding the property at issue.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Waiver of the right to interest during the tax appeal process.</b> Currently, a county is required to pay penalty interest at the rate of 1% per month for a total of 12% per year, on any refund of taxes. For property tax years commencing on or after January 1, 2026, if the district court or board of assessment appeals finds that a nonresidential property owner changed certain disclosed information, intentionally delayed the resolution process, or intentionally provided false information, the property owner waives the right to interest earned on the tax refunded.<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": "Government - County",
  "allow_testimony": "F",
  "amendment_files": [
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/8A5AC805C680A1C487258DBF00645173/HB1233_L.003.pdf",
      "date": "03/19/2026 09:34:52 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/8A5AC805C680A1C487258DBF00645173/HB1233_L_003.html",
      "amendment": "L.003"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2D1E8A6455CC129287258DBF00643DC4/HB1233_L.002.pdf",
      "date": "03/19/2026 09:33:37 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2D1E8A6455CC129287258DBF00643DC4/HB1233_L_002.html",
      "amendment": "L.002"
    },
    {
      "url": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/CFBD0290CCA225B587258DB5007D14B8/HB1233_L.001.pdf",
      "date": "03/19/2026 09:32:42 PM",
      "vote": "Passed*",
      "chamber": "House",
      "hearing": "HOU Finance",
      "url_html": "https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/CFBD0290CCA225B587258DB5007D14B8/HB1233_L_001.html",
      "amendment": "L.001"
    }
  ],
  "full_bill_topic": "Property Tax Proceedings for Nonresidential Property",
  "long_bill_files": [],
  "GHG_report_files": [],
  "preamended_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/1233_H_FIN_01.pdf",
      "date": "03/20/2026",
      "label": "PA1",
      "url_html": "",
      "lastModified": "03/20/2026 03:40:53 PM",
      "label_detailed": "House Finance Preamend"
    }
  ],
  "bill_sub_category": "Powers and Functions",
  "fiscal_note_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/HB1233_00.pdf",
      "date": "03/12/2026",
      "label": "FN1",
      "url_html": "",
      "lastModified": "03/25/2026 01:39:16 PM",
      "label_detailed": "Initial Fiscal Note"
    }
  ],
  "is_budget_package": "No",
  "session_laws_files": "",
  "summarized_history": [
    {
      "date": "03/24/2026",
      "action": "House Second Reading Laid Over Daily - No Amendments",
      "location": "House"
    },
    {
      "date": "03/19/2026",
      "action": "House Committee on Finance Refer Amended to House Committee of the Whole",
      "location": "House"
    },
    {
      "date": "02/18/2026",
      "action": "Introduced In House - Assigned to Finance",
      "location": "House"
    }
  ],
  "research_note_files": [],
  "bill_sub_sub_category": "Other",
  "committee_report_files": [
    {
      "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/HB1233_H_FIN_001.pdf",
      "date": "03/19/2026",
      "label": "H_FIN_2026A",
      "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/221EC5419CBF3C4A87258D2D0059BC02/$File/HB1233_H_FIN_001.html",
      "lastModified": "03/20/2026 10:00:53 AM"
    }
  ],
  "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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Currently, there is no penalty for a property owner's failure to provide this information or for misreporting information that is provided. For property tax years commencing on or after January 1, 2026, the bill imposes civil penalties for a nonresidential property owner's failure to provide information and for willfully providing false information.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Option to move an appeal to district court.</b> Currently, an appeal from a board of county commissioners' decision on an abatement petition may only be filed with the board of assessment appeals. In addition, currently an appeal from a county board of equalization's decision on a petition for appeal may be filed in either the district court or with the board of assessment appeals at the election of the taxpayer. For property tax years commencing on or after January 1, 2026, the bill allows a county or the board of assessment appeals to request to move or transfer a nonresidential property case that was filed with the board of assessment appeals to the district court when certain criteria are satisfied. The bill does not alter the de novo nature of a nonresidential appeal, but specifies that when weighing evidence and assessing credibility, the board of assessment appeals or district court shall consider changes in the valuation information submitted by a petitioner to the county assessor, county board of equalization, or board of county commissioners regarding the property at issue.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Waiver of the right to interest during the tax appeal process.</b> Currently, a county is required to pay penalty interest at the rate of 1% per month for a total of 12% per year, on any refund of taxes. For property tax years commencing on or after January 1, 2026, if the district court or board of assessment appeals finds that a nonresidential property owner changed certain disclosed information, intentionally delayed the resolution process, or intentionally provided false information, the property owner waives the right to interest earned on the tax refunded.<i>(Note: This summary applies to this bill as introduced.)</i></p></body></html>","amendment_files":[{"chamber":"House","date":"03/19/2026 09:34:52 PM","amendment":"L.003","hearing":"HOU Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/8A5AC805C680A1C487258DBF00645173/HB1233_L.003.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/8A5AC805C680A1C487258DBF00645173/HB1233_L_003.html"},{"chamber":"House","date":"03/19/2026 09:33:37 PM","amendment":"L.002","hearing":"HOU Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2D1E8A6455CC129287258DBF00643DC4/HB1233_L.002.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/2D1E8A6455CC129287258DBF00643DC4/HB1233_L_002.html"},{"chamber":"House","date":"03/19/2026 09:32:42 PM","amendment":"L.001","hearing":"HOU Finance","vote":"Passed*","url":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/CFBD0290CCA225B587258DB5007D14B8/HB1233_L.001.pdf","url_html":"https://s3-us-west-2.amazonaws.com/leg.colorado.gov/2026A/amendments/CFBD0290CCA225B587258DB5007D14B8/HB1233_L_001.html"}],"session_laws_files":"","votes":[]}