Colorado 2026 Regular Session Status: Enacted 11 D cosponsors

SB 1 — Workforce Housing & Housing Tax Credit

Last action — Governor Signed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 14, 2026. Enacted.

Signed by Governor Jared Polis (Democratic) on March 25, 2026.

Prognosis

Likely to advance 82% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 40 sponsors

    4 primary, 36 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (11 D).

  • Cleared a recorded vote

    Passed 9 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing.     The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation.     The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing.     The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project.     The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

99 added · 103 removed

Plain-language change summary

The latest version of Bill SB 1 includes new provisions that allow local governing bodies in Colorado to sell public buildings and land for the purpose of developing affordable housing. Specifically, it removes earlier restrictions on how municipal properties can be sold, as long as the sale supports affordable housing initiatives. This change is significant because it provides local governments with more flexibility to address housing shortages, particularly for middle-income earners, which can help create more housing options in communities. Additionally, the amendment introduces a tax credit aimed at supporting those who do not already hold an interest in housing developments.

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SENATE BILL 26-001 BY SENATOR(S) Roberts and Bridges, Cutter, Gonzales J., Jodeh, Kipp, Lindstedt, Michaelson Jenet, Mullica, Snyder, Sullivan, Weissman alsoREPRESENTATIVE(S)BoeseneckerandRichardson,Bacon,Brown, Caldwell, Camacho, Clifford, Froelich, Garcia, Gonzalez R., Hamrick, Jackson, Joseph, Lindsay, Mabrey, Mauro, McCormick, Nguyen, Rutinel, Rydin, Sirota, Smith, Stewart R., Story, Titone, Winter T., Woodrow, Zokaie, McCluskie.
SENATE BILL 26-001 BY SENATOR(S) Roberts and Bridges, Cutter, Gonzales J., Jodeh, Kipp, Lindstedt, Michaelson Jenet, Mullica, Snyder, Sullivan, Weissman alsoREPRESENTATIVE(S)BoeseneckerandRichardson, Bacon,Brown, Caldwell, Camacho, Clifford, Froelich, Garcia, Gonzalez R., Hamrick, Jackson, Joseph, Lindsay, Mabrey, Mauro, McCormick, Nguyen, Rutinel, Rydin, Sirota, Smith, Stewart R., Story, Titone, Winter T., Woodrow, Zokaie, McCluskie.
C ONCERNING HOUSING ,AND ,IN CONNECTION THEREWITH ,AUTHORIZING A BOARD OF COUNTY COMMISSIONERS TO APPROPRIATE MONEY TO SUPPORT SPECIFIED TYPES OF HOUSING AND MAKING THE MIDDLE -INCOME HOUSINGTAXCREDIT AVAILABLE TO TRANSFEREES WHO DO NOT OWN AN INTEREST IN A QUALIFIED DEVELOPMENT .
CONCERNING HOUSING, AND, IN CONNECTION THEREWITH, AUTHORIZING A BOARD OF COUNTY COMMISSIONERS TO APPROPRIATE MONEY TO SUPPORT SPECIFIED TYPES OF HOUSING AND MAKING THE MIDDLE-INCOME HOUSING TAX CREDIT AVAILABLE TO TRANSFEREES WHO DO NOT OWN AN INTEREST IN A QUALIFIED DEVELOPMENT.
Be it enacted by the General Assembly of the State of Colorado:
Be it enacted by the General Assembly ofthe State ofColorado:
In Colorado Revised Statutes, 30-35-202, add (1)(d) as follows:
In Colorado Revised Statutes, 30-35-202,add (l)(d) as follows:
(1) Thegoverningbodyshallhavethefollowingadditionalpowers:
(1) The governing body shall have the following additional powers:
________ Capital letters or bold & italic numbers indicate new material added to existing law;
Capital letters or bold & italic numbers indicate new material added to existing law;
dashes through words or numbers indicate deletions from existing law and such material is not part of the act.
dashes through words or numbers indicate deletionsfrom existing law andsuch material is notpart of the act.
(d) N OTWITHSTANDING SUBSECTIONS (1)(a)AND (1)(b)OF THIS SECTION,TOSELLANDDISPOSEOF BYORDINANCE ,ANYPUBLICBUILDINGOR REAL PROPERTY OWNED BY A COUNTY THAT IS HELD FOR GOVERNMENT PURPOSES ,OTHER THAN PARK PURPOSES ,IF THE SALE AND DISPOSITION OF THEPUBLICBUILDINGORREALPROPERTYISFORTHEPURPOSEOFPROVIDING PROPERTYTOBEUSEDFORTHEDEVELOPMENTOFAFFORDABLEHOUSINGOR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR 24-32-3704.THE GOVERNING BODY SHALL DETERMINE THE TERMS AND CONDITIONS OF THE SALE AND DISPOSITION AT A REGULAR OR SPECIAL MEETING.
(d) NOTWITHSTANDING SUBSECTIONS (l)(a) AND (l)(b) OF THIS SECTION,TOSELLAND DISPOSEOF, BYORDINANCE, ANY PUBLIC BUILDINGOR REAL PROPERTY OWNED BY A COUNTY THAT IS HELD FOR GOVERNMENT PURPOSES, OTHER THAN PARK PURPOSES, IF THE SALE AND DISPOSITION OF THEPUBLICBUILDINGORREAL PROPERTY IS FORTHEPURPOSEOFPROVIDING PROPERTYTO BE USED FORTHE DEVELOPMENT OFAFFORDABLE HOUSING OR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR24-32-3704.
THE GOVERNING BODY SHALL DETERMINE THE TERMS AND CONDITIONS OF THE SALE AND DISPOSITION AT A REGULAR OR SPECIAL MEETING.
In Colorado Revised Statutes, 31-15-713, add (1)(d) as follows:
In Colorado Revised Statutes, 31-15-7add (l)(d) as follows:
(1) The governing body of each municipality has the power:
( 1) The governing body o f each municipality has the power:
(d) N OTWITHSTANDING SUBSECTIONS (1)(a)AND (1)(b)OF THIS SECTION,TOSELLANDDISPOSEOF ,BYORDINANCE ,ANYPUBLICBUILDINGOR REALPROPERTYOWNEDBYAMUNICIPALITYTHATISHELDFORGOVERNMENT PURPOSES ,OTHER THAN PARK PURPOSES ,IF THE SALE AND DISPOSITION OF THEPUBLICBUILDINGORREALPROPERTYISFORTHEPURPOSEOFPROVIDING PROPERTYTOBEUSEDFORTHEDEVELOPMENTOFAFFORDABLEHOUSINGOR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR 24-32-3704.THE GOVERNING BODY SHALL DETERMINE THE TERMS AND CONDITIONS OF THE SALE AND DISPOSITION AT A REGULAR OR SPECIAL MEETING.
(d) NOTWITHSTANDING SUBSECTIONS (l)(a) AND (l)(b) OF THIS SECTION,TOSELLAND DISPOSEOF, BYORDINANCE, ANY PUBLIC BUILDINGOR REALPROPERTYOWNEDBYAMUNICIPALITYTHAT ISHELDFORGOVERNMENT PURPOSES, OTHER THAN PARK PURPOSES, IF THE SALE AND DISPOSITION OF THEPUBLIC BUILDINGORREAL PROPERTY ISFORTHEPURPOSEOFPROVIDING PROPERTYTO BE USED FORTHE DEVELOPMENTOFAFFORDABLEHOUSINGOR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR 24-32-3704.
THE GOVERNING BODY SHALL DETERMINE THE TERMS AND CONDITIONS OF THE SALE AND DISPOSITION AT A REGULAR OR SPECIAL MEETING.
In Colorado Revised Statutes, amend 31-15-801 as follows:
In Colorado Revised Statuteamend 31-15-801 as follows:
In order to provide necessary land, buildings, equipment, and other property for governmental or proprietary purposes,LUDING FOR THE DEVELOPMENT OF AFFORDABLE HOUSING OR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR 24-32-3704, or for financing of forest health projects, as defined in section 37-95-103 (4.9), any municipality is authorized to enter PAGE 2-SENATE BILL 26-001 into long-term rental or leasehold agreements.
In order to provide necessary land, buildings, equipment, and other property for governmental or proprietary purposes, INCLUDING FOR THE DEVELOPMENT OF AFFORDABLE HOUSING OR HOUSING IDENTIFIED IN A HOUSING NEEDS ASSESSMENT CONDUCTED PURSUANT TO SECTION 24-32-3703 OR 24-32-3704, or for financing o f forest health projects, as defined in section 37-95-103 (4.9), any municipality is authorized to enter PA G E 2-SENATE BILL 26-001 into long-term rental or leasehold agreements.
but in no event shall this be construed as authorizing the use by any municipality of leasehold agreementstofinanceresidentialhousing.Suchagreementsmayincludean optiontopurchaseandacquiretitletosuchleasedorrentedpropertywithin a period not exceeding the useful life of such property and in no case exceeding thirtyyears.
but in no event shall this be consttued as authorizing the use by any municipality of leasehold agreements to finance residential housing.
Each such agreement and the terms thereof shall be concluded by an ordinance duly enacted by the municipality.
Such agreements may include an optionto purchase and acquire title to such leased or rentedproperty within a period not exceeding the useful life of such property and in no case exceeding thirty years.
Each such agreement and the terms thereofshall be concluded by an ordinance duly enacted by the municipality.
and add (7.5)(d) as follows:
andadd (7.5)(d) as follows:
(7.5) (c) The questions proposed to the registered electors under paragraphs (a) and (b) of this subsection PURSUANT TO SUBSECTIONS (7.5)(a)AND (7.5)(b)OF THIS SECTION shall be submitted at a general election,BIENNIAL LOCAL ELECTION , or any election to be held on the first Tuesday in November of an odd-numbered year.
(7.5) (c) The questions proposed to the registered electors under parngtaphs (a) and (b) of this subsection PURSUANT TO SUBSECTIONS (7.5)(a) AND (7.5)(b) OF THIS SECTION shall be submitted at a general election, BIENNIALLOCALELECTION, or any election to be held on the first Tuesday in November of an odd-numbered year.
The election shall be conducted in substantiallythe same manner as countyelections and the countyclerk and recorder of each county in which the election is conducted shall assist the authority in conducting the election.
The election shall be conducted in substantially the same manner as county elections and the county clerk and recorder of each county in which the election is conducted shall assist the authority in conducting the election.
The authority shall pay the costs incurredbyeachcountyinconductingsuchanelection.Nomoneys MONEY of the authority may be used to urge or oppose passage of an election required under this section.
The authority shall pay the costs incurred by each county in conducting such an election.
(d) THE CONTRACT ESTABLISHING THE AUTHORITY MAY BE CONDITIONED UPON VOTER APPROVAL BY THE INDIVIDUAL CONTRACTING PAGE 3-SENATE BILL 26-001 JURISDICTION AS SUCH TERMS MAY BE DEFINED IN THE CONTRACT .
No moneys MONEY of the authority may be used to urge or oppose passage of an election required under this section.
HE QUESTION OF ESTABLISHING THE AUTHORITY MAY BE COMBINED WITH A QUESTION ABOUT A TAX ,IMPACT FEE ,MULTIPLE -FISCAL YEAR DEBT ,OR OTHER FINANCIAL OBLIGATION REQUIRED BY SUBSECTIONS (7.5)(a)OR (7.5)(b)OF THIS SECTIO.
(d) THE CONTRACT ESTABLISHING THE AUTHORITY MAY BE CONDITIONED UPON VOTERAPPROVAL BYTHE INDIVIDUAL CONTRACTING PAGE 3-SENATE BILL 26-001 JURISDICTION AS SUCH TERMS MAY BE DEFINED IN THE CONTRACT.
THE QUESTION OF ESTABLISHING THE AUTHORITY MAY BE COMBINED WITH A QUESTION ABOUT A TAX, IMPACT FEE, MULTIPLE-FISCAL YEAR DEBT, OR OTHER FINANCIAL OBLIGATION REQUIRED BY SUBSECTIONS (7.5)(a) OR (7.5)(b) OFTHIS SECTION.
In Colorado Revised Statutes, 30-11-107, amend (1)(s) as follows:
In Colorado Revised Statutes, 30-11-107, amend (l)(s) as follows:
(1) The board of county commissioners of each county has power at any meeting:
(1) The board o f county commissioners of each county has power at any meeting:
(s) Toappropriatemoneysfromsourcesotherthanadvaloremtaxes to MONEY FOR WORKFORCE HOUSING , HOUSING PROGRAMS , multijurisdictional housing authorities, or housing authorities established under part 5 of article 4 of title 29 C.R.S.,e countygeneral funOR OTHER SPECIFIED FUNDS ESTABLISHED BY THE BOARD ;
(s) To appropriate moneysfom sotttces othet than ad valotem taxes to- MONEY FOR WORKFORCE HOUSING, HOUSING PROGRAMS, multijurisdictional housing authorities, or housing authorities established underpart 5 o f article 4 oftitle 29 C.R.S., from the county general fund OR OTHERSPECIFIED FUNDS ESTABLISHED BY THE BOARD;
(15) "T RANSFEREE " MEANS A TAXPAYER SUBJECT TO THE TAXES IMPOSED BY THIS ARTICLE 22 THAT ACQUIRES CREDITS FROM A GOVERNMENTALORQUASI GOVERNMENTALENTITYPURSUANTTOSECTION 39-22-5404.
(15) "TRANSFEREE" MEANS A TAXPAYER SUBJECT TO THE TAXES IMPOSED BY THIS ARTICLE 22 THAT ACQUIRES CREDITS FROM A GOVERNMENTALORQUASI-GOVERNMENTALENTITYPURSUANTTOSECTION 39-22-5404.
In Colorado Revised Statutes, 39-22-5404, amend (1)(b) and (1)(c) as follows:
In Colorado Revised Statutes, 39-22-5404, amend (l)(b) and (l)(c) as follows:
PAGE 4-SENATE BILL 26-001 (b) (I) A governmental or quasi-governmental entity may transfer credits allocated to it by the authority to any qualified taxpayer TRANSFEREE .
PAGE 4-SENATE BILL 26-001 (b) (I) A governmental or quasi-governmental entity may transfer credits allocated to it by the authority to any qualified taxpayer A TRANSFEREE.
(II) Such a governmental or quasi-governmental entity shall invest inthequalifieddevelopmentanycompensationreceivedinconnectionwith a transfer of credits to a qualified taxpayerEREE .
(II) Such a governmental or quasi-governmental entity shall invest inthequalifieddevelopmentanycompensationreceived inconnectionwith a transfer ofcredits to a qualified taxpTRANSFEREE.
(III) A qualified taxpayer TRANSFEREE to which a credit is transferred pursuant to this subsection (1)(b) is entitled to claim the credit inthesamemannerandsubjecttothesameconditionsandallocationrights asanownerofaqualifieddevelopmenttowhichtheauthorityhasallocated a credit.
(III) A qualified taxpayer TRANSFEREE to which a credit is transferred pursuant to this subsection (1)(b) is entitled to claim the credit in the same mannerand subjectto the same conditions and allocation rights as an owner ofa qualified developmentto which the authority has allocated a credit.
(c) (I) A credit allocated to a governmental or quasi-governmental entity or a transferee thereof is subject to recapture pursuant to section 39-22-5405 IF,AS OF THE LAST DAY OF ANY TAXABLE YEAR DURING THE COMPLIANCE PERIOD , THE AMOUNT OF THE QUALIFIED BASIS OF SUCH GOVERNMENTAL OR QUASI -GOVERNMENTAL ENTITY IS LESS THAN THE AMOUNT OF THE QUALIFIED BASIS WITH RESPECT TO SUCH GOVERNMENTAL OR QUASI -GOVERNMENTAL ENTITY AS OF THE LAST DAY OF THE PRIOR TAXABLE YEAR .
(c) (I) A credit allocated to a governmental or quasi-governmental entity or a transferee thereof is subject to recapture pursuant to section 39-22-5405 IF, AS OF THE LAST DAY OF ANY TAXABLE YEAR DURING THE COMPLIANCE PERIOD, THE AMOUNT OF THE QUALIFIED BASIS OF SUCH GOVERNMENTAL OR QUASI-GOVERNMENTAL ENTITY IS LESS THAN THE AMOUNT OF THE QUALIFIED BASIS WITH RESPECT TO SUCH GOVERNMENTAL OR QUASI-GOVERNMENTAL ENTITY AS OF THE LAST DAY OF THE PRIOR TAXABLE YEAR.
(II) If a credit transferred to a qualified taxpayerREE by a governmentalorquasi-governmentalentityisrecapturedpursuanttosection 39-22-5405 SUBSECTION (1)(c)(I),thegovernmentalorquasi-governmental entity shall notify the department of the identity of the qualified taxpayer TRANSFEREE to which it transferred a crAND SUCH TRANSFEREE MUST INCREASE THEIRINCOME TAXLIABILITYPURSUANT TOSECTION 39-22-5305 IN THE SAME MANNER AND TO THE SAME EXTENT AS A PARTNER , SHAREHOLDER ,MEMBER ,OR OTHER QUALIFIED TAXPAYER OF AN OWNER ALLOCATEDACREDITPURSUANTTOSECTION 39-22-5403(6) MUSTINCREASE THEIR INCOME TAX LIABILITY PURSUANT TO SECTION 39-22-5405.
(II) If a credit transferred to a qualified taTRANSFEREE by a governmentalorquasi-governmental entity isrecapturedpursuanttosection 39-22-5405 SUBSECTION ( 1)(c)(I),thegovernmental orquasi-governmental entity shall notify the department ofthe identity of the qualified taxpayer TRANSFEREE to which it transferred a creAND SUCH TRANSFEREE MUST INCREASETHEIR INCOMETAX LIABILITY PURSUANTTO SECTION 39-22-5305 IN THE SAME MANNER AND TO THE SAME EXTENT AS A PARTNER, SHAREHOLDER, MEMBER, OR OTHER QUALIFIED TAXPAYER OF AN OWNER ALLOCATEDACREDITPURSUANTTO SECTION 39-22-5403 (6)MUST INCREASE THEIR INCOME TAX LIABILITY PURSUANT TO SECTION 39-22-5405.
In Colorado Revised Statutes, 39-22-5405, amend (1), (4)(b), and (4)(c) as follows:
In Colorado Revised Statutes, 39-22-5405amend (1), (4)(b), and (4)(c) as follows:
(1) As of the last day of any taxable year during the compliance PAGE 5-SENATE BILL 26-001 period, if the amount of the qualifiedbasisof aqualifieddevelopmentwith respect to a qualified taxpayer is less than the amount of the qualified basis with respect to a qualified taxpayer as of the last day of the prior taxable year, then the amount of a relevantQUALIFIED taxpayer's state income tax liability for that taxable year is increased by the credit recapture amount.
(1) As of the last day of any taxable year during the compliance PAGE 5-SENATE BILL 26-001 period, ifthe amount ofthe qualified basis ofa qualified developmentwith respect to a qualified taxpayer is less than the amount ofthe qualified basis with respect to a qualified taxpayer as of the last day of the prior taxable year, then the amount ofa relevant QUALIFIED taxpayer's state income tax liability for that taxable year is increased by the credit recapture amount.
(4) If recapture of any credit is required in any tax year, the return submitted for that tax year to the department must include the following information:
(4) Ifrecapture ofany credit is required in any tax year, the return submitted for that tax year to the department must include the following information:
(b) Theidentityofeach QUALIFIED taxpayersubjecttotherecapture;
(b) The identityofeach QUALIFIED taxpayersubjectto the recapture;
In Colorado Revised Statutes, 39-26-708, add (1)(a)(III) and (2)(a)(III) as follows:
In Colorado Revised Statutes, 39-26-708, add (l)(a)(III) and (2)(a)(III) as follows:
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(1) There shall be exempt from taxation under part 1 of this article all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures,highways,roads,streets,andotherpublicworksownedandused by:
(1) There shall be exempt from taxation under part 1 ofthis article all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets,and otherpublicworks owned and used by:
(a) (III) A S USED IN THIS SUBSECTION (1)(a), "GOVERNMENTAL CAPACITIES " INCLUDES THE BUILDING ,ERECTION ,ALTERATION ,OR REPAIR OF STRUCTURES FOR WORKFORCE HOUSING PROJECTS UNDERTAKEN BY COUNTIES ;
(a) (Ill) As USED IN THIS SUBSECTION (l)(a),"GOVERNMENTAL CAPACITIES" INCLUDES THE BUILDING, ERECTION, ALTERATION, OR REPAIR OF STRUCTURES FOR WORKFORCE HOUSING PROJECTS UNDERTAKEN BY COUNTIES;
(2) There shall be exempt from taxation under part 2 of this article the storage, use, or consumption by a contractor or subcontractor of construction and building materials for use in the building, erection, alteration,orrepairof structures,highways, roads, streets, and other public works owned and used by:
(2) There shall be exempt from taxation under part 2 ofthis article the storage, use, or consumption by a contractor or subcontractor of construction and building materials for use in the building, erection, alteration, orrepair ofstructures, highways, roads, streets, and otherpublic works owned and used by:
(a) (III) A S USED IN THIS SUBSECTION (2)(a), "GOVERNMENTAL PAGE 6-SENATE BILL 26-001 CAPACITIES "INCLUDES THE BUILDING ,ERECTION , ALTERATION ,OR REPAIR OF STRUCTURES FOR WORKFORCE HOUSING PROJECTS UNDERTAKEN BY COUNTIES ;
(a) (III) As USED IN THIS SUBSECTION (2)(a),"GOVERNMENTAL PAGE 6-SENATE BILL 26-001 CAPACITIES" INCLUDES THE BUILDING, ERECTION, ALTERATION, OR REPAIR OF STRUCTURES FOR WORKFORCE HOUSING PROJECTS UNDERTAKEN BY COUNTIES;
Section 39-22-5404,ColoradoRevisedStatutes,asamendedinsection7ofthisact, takes effect January 1, 2027, and the remainder of this act takes effect at 12:01a.m.onthedayfollowingtheexpirationoftheninety-dayperiodafter final adjournment of the general assembly;
Section 39-22-5404, ColoradoRevised Statutes, as amended in section 7 ofthis act, takes effect January 1, 2027, and the remainder of this act takes effect at 12:01 a.m.
except that, if a referendum petitionisfiledpursuanttosection1(3)ofarticleVofthestateconstitution against this act or an item, section, or part of this act within such period, thentheact,item,section,orpartwillnottakeeffectunlessapprovedbythe people at the general election to be held in November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereonbythegovernor;exceptthatsection39-22-5404,ColoradoRevised PAGE 7-SENATE BILL 26-001 Statutes, as amended in section 7 of this act, takes effect January 1, 2027, oronthedateoftheofficialdeclarationofthevotethereonbythegovernor, whichever is later.
onthe dayfollowingtheexpirationoftheninety-dayperiodafter final adjournment of the general assembly;
____________________________ ____________________________ James Rashad Coleman, Sr.
except that, if a referendum petition is filed pursuantto section 1(3) ofarticle V ofthe state constitution against this act or an item, section, or part of this act within such period, thenthe act, item, section, orpartwill nottake effectunless approved bythe people at the general election to be held in November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon bythe governor;
Julie McCluskie PRESIDENT OF SPEAKER OF THE HOUSE THE SENATE OF REPRESENTATIVES ____________________________ ____________________________ Esther van Mourik Vanessa Reilly SECRETARY OF CHIEF CLERK OF THE HOUSE THE SENATE OF REPRESENTATIVES APPROVED________________________________________ (Date and Time) _________________________________________ Jared S.
exceptthatsection 39-22-5404, ColoradoRevised PAGE 7-SENATE BILL 26-001 Statutes, as amended in section 7 of this act, takes effect January 1, 2027, or onthe date ofthe official declaration ofthe vote thereon by the governor, whichever is later.
Polis GOVERNOR OF THE STATE OF COLORADO PAGE 8-SENATE BILL 26-001
James Rashad Coleman, Sr.
~ PRESIDENT OF SPEAKER OF THE HOUSE THE SENATE OF REPRESENTATIVES Esther van Mourik \ ) ~ ~ lly SECRETARY OF CHIEF CLERK OF THE HOUSE THE SENATE OF REPRESENTATIVES APPROVED O\'W m~~ 2.s~ 2.0lh ~t l30f M e and Time) Jared S.
Polis GOVERNO OF PAGE 8-SENATE BILL 26-001
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Action History

  1. Governor Signed

  2. Signed by the Speaker of the House

  3. Sent to the Governor

  4. Signed by the President of the Senate

  5. Senate Considered House Amendments - Result was to Concur - Repass

  6. House Third Reading Passed - No Amendments

  7. House Second Reading Special Order - Passed with Amendments - Floor

  8. House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole

  9. Senate Third Reading Passed - No Amendments

  10. Introduced In House - Assigned to Transportation, Housing & Local Government

  11. Senate Second Reading Passed with Amendments - Committee, Floor

  12. Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole

  13. Introduced In Senate - Assigned to Local Government & Housing

Sponsors

  • Y. Zokaie · Cosponsor
  • S. Woodrow · Cosponsor
  • T. Winter · Cosponsor
  • B. Titone · Cosponsor
  • T. Story · Cosponsor
  • R. Stewart · Cosponsor
  • L. Smith · Cosponsor
  • E. Sirota · Cosponsor
  • G. Rydin · Cosponsor
  • M. Rutinel · Cosponsor
  • K. Nguyen · Cosponsor
  • K. McCormick · Cosponsor
  • J. McCluskie · Cosponsor
  • T. Mauro · Cosponsor
  • J. Mabrey · Cosponsor
  • M. Lindsay · Cosponsor
  • J. Joseph · Cosponsor
  • J. Jackson · Cosponsor
  • E. Hamrick · Cosponsor
  • R. Gonzalez · Cosponsor
  • L. García · Cosponsor
  • M. Froelich · Cosponsor
  • C. Clifford · Cosponsor
  • S. Camacho · Cosponsor
  • J. Caldwell · Cosponsor
  • K. Brown · Cosponsor
  • J. Bacon · Cosponsor
  • C. Richardson · Primary
  • A. Boesenecker · Primary
  • Jeff Bridges · Primary
  • Dylan Roberts · Primary
  • Lisa Cutter · Cosponsor
  • Julie Gonzales · Cosponsor
  • Iman Jodeh · Cosponsor
  • Cathy Kipp · Cosponsor
  • William Lindstedt · Cosponsor
  • Kyle Mullica · Cosponsor
  • Marc Snyder · Cosponsor
  • Mike Weissman · Cosponsor
  • Tom Sullivan · Cosponsor

Sponsorship breakdown

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4 sponsors · 36 co-sponsors · 61 not signed on · 5 voted No

Sponsors (4)

Co-sponsors (36)

Not signed on (61)

61 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

CONCUR

Passed 35 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 21000
Republican 10000
Unaffiliated 4001
Total 35001
% of votes cast 97%0%0%3%
How each member voted (36)
Member Party Vote
Gonzales J. — Yea
Pelton B. — Not Voting
Pelton R. — Yea
President — Yea
Adrienne Benavidez — Yea
Cathy Kipp Democrat Yea
Chris Kolker Democrat Yea
Dylan Roberts Democrat Yea
Iman Jodeh Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Judy Amabile Democrat Yea
Katie Wallace Democrat Yea
Kyle Mullica Democrat Yea
Lindsey Daugherty Democrat Yea
Lisa Cutter Democrat Yea
Marc Snyder Democrat Yea
Matt Ball Democrat Yea
Mike Weissman Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
William Lindstedt Democrat Yea
Barbara Kirkmeyer Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Yea
John Carson Republican Yea
Larry Liston Republican Yea
Lisa Frizell Republican Yea
Lynda Zamora Wilson Republican Yea
Marc Catlin Republican Yea
Mark Baisley Republican Yea
Scott Bright Republican Yea

Official roll call →

REPASS

Passed 29 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 21000
Republican 5500
Unaffiliated 3101
Total 29601
% of votes cast 81%17%0%3%
How each member voted (36)
Member Party Vote
Gonzales J. — Yea
Pelton B. — Not Voting
Pelton R. — Nay
President — Yea
Adrienne Benavidez — Yea
Cathy Kipp Democrat Yea
Chris Kolker Democrat Yea
Dylan Roberts Democrat Yea
Iman Jodeh Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Yea
Jessie Danielson Democrat Yea
Judy Amabile Democrat Yea
Katie Wallace Democrat Yea
Kyle Mullica Democrat Yea
Lindsey Daugherty Democrat Yea
Lisa Cutter Democrat Yea
Marc Snyder Democrat Yea
Matt Ball Democrat Yea
Mike Weissman Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
William Lindstedt Democrat Yea
Barbara Kirkmeyer Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Nay
John Carson Republican Nay
Larry Liston Republican Nay
Lisa Frizell Republican Yea
Lynda Zamora Wilson Republican Nay
Marc Catlin Republican Yea
Mark Baisley Republican Nay
Scott Bright Republican Yea

Official roll call →

Refer Senate Bill 26-001 to the Committee of the Whole.

Passed 12 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 8001
Republican 4000
Total 12001
% of votes cast 92%0%0%8%
How each member voted (13)
Member Party Vote
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Elizabeth Velasco Democrat Not Voting
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Kenny Nguyen Democrat Yea
Mandy Lindsay Democrat Yea
Meg Froelich Democrat Yea
Rebekah Stewart Democrat Yea
Chris Richardson Republican Yea
Larry Don Suckla Republican Yea
Max Brooks Republican Yea
Ty Winter Republican Yea

Official roll call →

BILL

Passed 27 Yea · 7 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 19002
Republican 5500
Unaffiliated 3200
Total 27702
% of votes cast 75%19%0%6%
How each member voted (36)
Member Party Vote
Gonzales J. — Yea
Pelton B. — Nay
Pelton R. — Nay
President — Yea
Michaelson Jenet — Yea
Cathy Kipp Democrat Yea
Chris Kolker Democrat Yea
Dylan Roberts Democrat Yea
Iman Jodeh Democrat Yea
James Coleman Democrat Yea
Janice Marchman Democrat Yea
Jeff Bridges Democrat Not Voting
Jessie Danielson Democrat Yea
Judy Amabile Democrat Yea
Katie Wallace Democrat Yea
Kyle Mullica Democrat Yea
Lindsey Daugherty Democrat Not Voting
Lisa Cutter Democrat Yea
Marc Snyder Democrat Yea
Matt Ball Democrat Yea
Mike Weissman Democrat Yea
Nick Hinrichsen Democrat Yea
Robert Rodriguez Democrat Yea
Tom Sullivan Democrat Yea
Tony Exum Democrat Yea
William Lindstedt Democrat Yea
Barbara Kirkmeyer Republican Yea
Cleave Simpson Republican Yea
Janice Rich Republican Nay
John Carson Republican Nay
Larry Liston Republican Nay
Lisa Frizell Republican Yea
Lynda Zamora Wilson Republican Nay
Marc Catlin Republican Yea
Mark Baisley Republican Nay
Scott Bright Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does SB 1 do?
The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing.     The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation.     The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing.     The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project.     The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)
Who sponsors SB 1?
SB 1 is sponsored by Y. Zokaie, S. Woodrow, T. Winter, B. Titone, T. Story, R. Stewart, L. Smith, E. Sirota, G. Rydin, M. Rutinel, K. Nguyen, K. McCormick, J. McCluskie, T. Mauro, J. Mabrey, M. Lindsay, J. Joseph, J. Jackson, E. Hamrick, R. Gonzalez, L. García, M. Froelich, C. Clifford, S. Camacho, J. Caldwell, K. Brown, J. Bacon, C. Richardson, A. Boesenecker, Jeff Bridges (Democrat), Dylan Roberts (Democrat), Lisa Cutter (Democrat), Julie Gonzales (Democrat), Iman Jodeh (Democrat), Cathy Kipp (Democrat), William Lindstedt (Democrat), Kyle Mullica (Democrat), Marc Snyder (Democrat), Mike Weissman (Democrat), and Tom Sullivan (Democrat).
What is the current status of SB 1?
This bill has been enacted into law. Introduced January 14, 2026. Enacted.
Where can I track SB 1?
Track SB 1 free on One Click Politics — get push/email alerts when it moves.

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