Colorado 2026 Regular Session Status: Enacted 8 D cosponsors

HB 1233 — Property Tax Proceedings for Nonresidential Property

Last action — Governor Signed

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

This bill has been enacted into law. Introduced February 18, 2026. Enacted.

Signed by Governor Jared Polis (Democratic) on June 03, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 82% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 15 sponsors

    3 primary, 12 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (8 D).

  • Cleared a recorded vote

    Passed 9 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill addresses property tax proceedings for nonresidential property and establishes penalties for false information.

Starting in 2027, it becomes a petty offense to provide false information for the valuation of nonresidential property. The bill specifies sentencing for such offenses and allows local counties flexibility in appeals processes.

What this means for you
  • Families: This bill does not directly impact families unless they are involved in nonresidential property valuation.
  • Small Business: If you own nonresidential property, be aware that providing false valuation information can result in legal penalties.

Summary

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.)

Bill Text

What changed in the latest version

200 added · 264 removed

Plain-language change summary

The revised version of House Bill 1233 has added a new requirement for individuals involved with nonresidential properties. Starting in 2027, if a person provides inaccurate information on property tax forms but certifies it as true, they could be committing a violation. This change is significant because it aims to ensure greater accuracy in property tax reporting, which can lead to fairer tax assessments and accountability for property owners.

→
Previous
Latest
Second Regular Session Seventy-fifth General Assembly STATE OF COLORADO REREVISED This Version Includes All Amendments Adopted in the Second House LLS NO.
NOTE:
26-0387.02 Nicole Myers x4326 HOUSE BILL 26-1233 HOUSE SPONSORSHIP Lukens and Zokaie, Bacon, Brown, Carter, Lindsay, Nguyen SENATE SPONSORSHIP Roberts, Bridges, Coleman, Cutter, Jodeh, Kipp, Wallace d d e m 2 T n 2 A U , E i y House Committees Senate Committees S a a Finance Finance e M d A BILL FOR AN ACT i a C ONCERNING PROPERTY TAX PROCEDURES FOR NONRESIDENTIAL e 2 T d 20 N 2 7 PROPERTIES .
This bill has been prepared for the signatures of the appropriate legislative officers and the Governor.
E d y S d M e Bill Summary m A (Note:
To determine whether the Governor has signed the bill or taken other action on it, please consult the legislative status sheet, the legislative history, or the Session Laws.
This summary applies to this bill as introduced and does notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill d d passes third reading in the house of introduction, a bill summary that e 2 applies to the reengrossed version of this bill will be available at E a 0 S U , http://leg.colorado.gov.) O n 1 H a r e A Penalties for providing false information for tax purposes.
HOUSE BILL 26-1233 BY REPRESENTATIVE(S) Lukens and Zokaie, Bacon, Brown, Carter, Lindsay, Nguyen, McCluskie;
A r county may require a nonresidential property owner to provide certain 3 informationtotheassessor,thecountyboardofequalization,ortheboard of county commissioners in connection with property valuation.
also SENATOR(S) Roberts, Bridges, Cutter, Jodeh, Kipp, Wallace, Coleman.
g Currently,thereisnopenaltyforapropertyowner'sfailuretoprovidethis i 6 informationorformisreportinginformationthatisprovided.Forproperty a 0 S R , U d 1 H 2 r Shading denotes HOUSE amendment.
C ONCERNING PROPERTY TAX PROCEDURES FOR NONRESIDENTIAL PROPERTIES.
Double underlining denotes SENATE amendment.
e Ap Capital letters or bold & italic numbers indicate new material to be added to existing law.n Dashes through the words or numbers indicate deletions from existing law.
e A 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.
Optiontomoveanappealtodistrictcourt.Currently,anappeal fromaboardofcountycommissioners'decisiononanabatementpetition 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 countyor the board of assessment appeals to request to move or transfer anonresidentialpropertycasethatwasfiledwiththeboardofassessment 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, countyboardofequalization,orboardofcountycommissionersregarding the property at issue.
Waiver of the right to interest during the tax appeal process.
Currently,acountyisrequiredtopaypenaltyinterestattherateof1%per month for a total of 12% per year, on any refund of taxes.
For property tax years commencing on or after January1, 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.
SECTION1.
SECTION 1.
InColoradoRevisedStatutes,39-5-115,add(3)as follows:
In Colorado Revised Statutes, 39-5-115, add (3) as follows:
Taxpayer to furnish information - affidavit on mineral leases.
Taxpayertofurnishinformation-affidavitonmineral leases.
7 (3) (a) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027, ANY PERSON WHO , IN CONNECTION WITH NONRESIDENTIAL PROPERTY ,WILLFULLY MAKES AND SUBSCRIBES ANY INFORMATIONREQUIREDBYTHISSECTIONTHATISVERIFIEDBYAWRITTEN -2- 1233 DECLARATION CERTIFYING THE TRUTH AND ACCURACY OF THE INFORMATION BUT THAT IS NOT TRUE AND ACCURATE AS TO EVERY MATERIAL MATTER ,COMMITS A PETTY OFFENSE.
(3) (a) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1,2027,ANYPERSONWHO ,INCONNECTIONWITHNONRESIDENTIAL PROPERTY , WILLFULLY MAKES AND SUBSCRIBES ANY INFORMATION REQUIRED BY THIS SECTION THAT IS VERIFIED BY A WRITTEN DECLARATION CERTIFYING THE TRUTH AND ACCURACY OF THE INFORMATION BUT THAT IS NOT TRUE AND ACCURATE AS TO EVERY MATERIAL MATTER , COMMITS A ________ Capital letters or bold & italic numbers indicate new material added to existing law;
(b) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027, ANY PERSON WHO , IN CONNECTION WITH NONRESIDENTIAL PROPERTY ,WILLFULLY AIDS OR ASSISTS IN , OR PROCURES ,COUNSELS,OR ADVISES THE PREPARATION OR PRESENTATION OF ANY INFORMATION REQUIRED BY THIS SECTION THAT IS FRAUDULENT OR FALSE,COMMITS A PETTY OFFENSE.
dashes through words or numbers indicate deletions from existing law and such material is not part of the act.
(c) CONVICTION OF A PETTY OFFENSE PURSUANT TO THIS SUBSECTION (3)IS LIMITED TO THE PERSON WHO FILES OR ASSISTS IN FILING INFORMATION THAT IS NOT TRUE AND ACCURATE AS SPECIFIED IN SUBSECTION (3)(a)OF THIS SECTION OR INFORMATION THAT IS FRAUDULENT OR FALSE AS SPECIFIED IN SUBSECTION (3)(bOF THIS SECTION.
PETTY OFFENSE .
(d) ANY PERSON CONVICTED OF A PETTY OFFENSE UNDER THIS SUBSECTION (3)SHALL BE SENTENCED IN ACCORDANCE WITH SECTION 18-1.3-503.
(b) FRPROPERTYTAXYEARSCOMMENCINGONORAFTER JANUARY 1, 2027, ANY PERSON WHO , IN CONNECTION WITH NONRESIDENTIAL PROPERTY ,WILLFULLY AIDS OR ASSISTS IN , OR PROCURES , COUNSELS , OR ADVISES THE PREPARATION OR PRESENTATION OF ANY INFORMATION REQUIRED BY THIS SECTION THAT IS FRAUDULENT OR FALSE ,COMMITS A PETTY OFFENSE .
(e) THE COUNTY ATTORNEY IS AUTHORIZED TO FILE AND PROSECUTE ANY ACTION ARISING UNDER THIS SUBSECTION (3)IN THE COUNTY COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATE.
(c) CNVICTIONOFAPETTYOFFENSEPURSUANTTOTHISSUBSECTION (3)ISLIMITEDTOTHEPERSONWHOFILESORASSISTSINFILINGINFORMATION THAT IS NOT TRUE AND ACCURATE AS SPECIFIED IN SUBSECTION (3)(a)OF THISSECTIONORINFORMATIONTHATISFRAUDULENTORFALSEASSPECIFIED IN SUBSECTION (3)(b)OF THIS SECTION .
SECTION2.
(d) A NY PERSON CONVICTED OF A PETTY OFFENSE UNDER THIS SUBSECTION (3)SHALL BE SENTENCED IN ACCORDANCE WITH SECTION 18-1.3-503.
(e) TECOUNTYATTORNEYISAUTHORIZEDTOFILEANDPROSECUTE ANYACTIONARISINGUNDERTHISSUBSECTION (3)INTHECOUNTYCOURTOF THE COUNTY IN WHICH THE PROPERTY IS LOCATED .
SECTION 2.
(1) At the hearing upon a petition, the assessor or the assessor's authorized representative shall be present and shall produce information to support the basis and amount of the assessor's valuation of the -3- 1233 property.Theboardshallhearandconsideralltestimonyandexamineall exhibits produced or introduced by either the petitioner or the assessor, with no presumption in favor of any pending valuation, and may subpoena witnesses to testifHE PETITIONER SHALL PAY the costs of producing the petitioner's witnesses shall be paid by the petitioner, and THE COUNTY SHALL PAY the costs of producing the assessor's witnesses.
(1) At the hearing upon a petition, the assessor or the assessor's authorized representative shall be present and shall produce information to supportthebasisandamountoftheassessor'svaluationoftheproperty.The board shall hear and consider all testimony and examine all exhibits produced or introduced by either the petitioner or the assessor, with no presumptioninfavorofanypendingvaluation,andmaysubpoenawitnesses totestify.THEPETITIONERSHALLPAY thecostsofproducingthepetitioner's witnesses shall be paid by the petitioner, THE COUNTY SHALL PAY the costs of producing the assessor's witnesses.
shall be paid by the county.
shall be paid bythe county.
On the basis of the testimony produced and the exhibits introduced, the board shall grant or deny the petition, in whole or in part, and shall notify the petitioner and the assessor in writing.
the basis of the testimony produced and the exhibits introduced, the board shall grant or deny the petition, in whole or in part, and shall notify the petitioner and the assessor in writing.
If the board denies the petition, in whole or in part, such written notice shall inform the petitioner of the right to appeal within the thirty-dayperiod following the denial to the district court or the board of assessment appeals pursuant to the provisions of section 39-8-108 (1) or within the thirty-day period following the denial to submit the case to arbitration pursuant to the provisions of section 39-8-108.5.
If the board denies the petition, in PAGE 2-HOUSE BILL 26-1233 whole or in part, sucTHE written notice shall inform the petitioner of the right to appeal within the thirty-day period following the denial to the district court or the board of assessment appeals pursuant to the provisions of section 39-8-108 (1) or within the thirty-dayperiod following the denial to submit the case to arbitration pursuant to the provisions of section 39-8-108.5.
Such notice shall state that, if the appeal is to the board of assessment appeals, the hearing before the board of assessment appealsILL be the last hearing at which testimony, exhibits, or any other typedence may beintroducedbyeitherparty,andthat,if thereisanappealtothecourt of appeals pursuant to section 39-8-108 (2), the record from the hearing before the board of assessment appeals and no new evidence shall be the basisforthecourt'sdecision.Thephonenumberandaddressoftheboard of assessment appeals shall also be included on the notice.
Such T HE notice shall state that, if the appeal is to the board of assessment appeals, the hearing before the board of assessment appeals shallWILL bethelasthearingatwhichtestimony,exhibits,oranyothertype ofevidencemaybeintroducedbyeitherparty,andthat,ifthereisanappeal tothecourtof appealspursuanttosection39-8-108(2),therecordfromthe hearing before the board of assessment appeals and no new evidence shall be the basis for the court's decision.
The notice shall also state, in general terms, how to pursue arbitration and that, if a taxpayer submits the case to arbitration, the decision reached under such processshallWILL be final and not subject to review.
The phone number and address of the boardofassessmentappealsshallalsobeincludedonthenotice.Thenotice shall also state, in general terms, how to pursue arbitration and that, if a taxpayer submits the case to arbitration, the decision reached under such process shallWILL be final and not subject to review.
If a referee heard the case, the board shall, at the written request of any taxpayer or any -4- 1233 agent of such taxpayer within seven working days after receipt of said request,makeavailabletothetaxpayeroragentthereferee'sfindingsand recommendations.Attheboard'selection,theboardmayeithermail,fax, or send by electronic transmission such THE findings and recommendations OF THE REFEREE to the address, phone number, or electronic address supplied by said taxpayer or agent.
If a referee heard the case, the board shall, at the written request of any taxpayer or any agent of suchtaxpayerwithinsevenworkingdaysafterreceiptofsaidrequest,make available to the taxpayer or agent the referee's findings and recommendations.
Upon receipt of suchrequest,theboardshallnotifythetaxpayer or agentof theestimated cost of providing suchTHE findings and recommendations OF THE REFEREE , payment of which shall be made prior to providing such findings and recommendations.
At the board's election, the board may either mail, fax, orsendbyelectronictransmissionsuch THE findingsandrecommendations OF THE REFEREE to the address, phone number, or electronic address supplied bysaid taxpayer or agent.
Upon providing suchE findings and recommendations OF THE REFEREE, the board may include a bill for the reasonablecostabovetheestimatedcostanduptothestatutorymaximum which shall be due and payable upon receipt by the taxpayer or agent.
Upon receipt of such request, the board shall notify the taxpayer or agent of the estimated cost of providing such THE findings and recommendations OF THE REFEREE , payment of which shallbemadepriortoprovidingsuchfindingsandrecommendations.Upon providing such THE findings and recommendations OF THE REFEREE , the board may include a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent.
(5) (a) (I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalizationortotheboardof countycommissionersof thecountyinthe case of an abatement, and not to the board of assessment appeals, the following information, if applicable:
(5) (a) (I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producingcommercialrealpropertytotheboardofassessmentappeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable:
(A) P ROPERTY-SPECIFICactual annual rental income for two full years including the base year for the relevant property tax year;
PAGE 3-HOUSE BILL 26-1233 (A) P ROPERTY -SPECIFIC actual annual rental income for two full years including the base year for the relevant property tax year;
(B) PROPERTY -SPECIFICtenant reimbursements fortwo full years including the base year for the relevant property tax year;
(B) P ROPERTY -SPECIFIC tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) P ROPERTY -SPECIFICitemized expenses for two full years including the base year for the relevant property tax year;
(C) P ROPERTY -SPECIFIC itemized expenses for two full years including the base year for the relevant property tax year;
Show all 68 changed rows (28 more)
Previous
Latest
and -5- 1233 (D) PROPERTY -SPECIFICrent roll data as of the valuation date, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two years including the year of the valuation date and the prior year.
and (D) P ROPERTY SPECIFIC rent roll data as of the valuation date, including the name of anytenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two years including the year of the valuation date and the prior year.
7 SECTION3.
SECTION 3.
InColoradoRevisedStatutes,39-8-108,amend (1) and (5)(d) as follows:
In Colorado Revised Statutes, 39-8-108, amend (1) and (5)(d) as follows:
(1) (a) If the county board of equalization grants a petition, in whole or in part, the assessor shall adjust the valuation accordingly;
(1)(a) Ifthecountyboardofequalizationgrantsapetition,inwhole or in part, the assessor shall adjust the valuation accordingly;
but, if the petition is denied, in whole or in part, the petitioner mayappeal the valuation set by the assessor or, if the valuation is adjusted as a result of a decision of the county board of equalization, the adjusted valuation to the board of assessment appeals or to the district court of the county wherein the petitioner's property is located for a trial de novo, or the petitionermaysubmitthecasetoarbitrationpursuanttotheprovisionsof section 39-8-108.5.
but, if the petition is denied, in whole or in part, the petitioner may appeal the valuation set by the assessor or, if the valuation is adjusted as a result of a decision of the county board of equalization, the adjusted valuation to the board of assessment appeals or to the district court of the county wherein the petitioner's propertyis located for a trial de novo, or the petitioner may submit the case to arbitration pursuant to the provisions of section 39-8-108.5.Suchappealorsubmissiontoarbitrationshallbetakennolater than thirty days after the date such denial was mailed pursuant to section 39-8-107 (2).
Such appeal or submission to arbitration shall be taken no later than thirty days after the date such denial was mailed pursuant to section 39-8-107 (2).
Any decision rendered by the county board of equalization shall state that the petitioner has the right to appeal the decision of the county board to the board of assessment appeals or to the district court of the countywherein the petitioner's propertyis located or to submit the case to arbitration and, to preserve such right, the time by which such appeal or submission to arbitration must be made.
Any decision rendered by the county board of equalization shall state that the petitioner has the right to appeal the decision of the countyboard to the board of assessment appeals or to thedistrictcourtofthecountywhereinthepetitioner'spropertyislocated ortosubmitthecasetoarbitrationand,topreservesuchright,thetimeby which such appeal or submission to arbitration must be made.
Any request by a taxpayer for a hearing before the board of assessment appeals shall be accompanied by a nonrefundable filing fee in an amount specified in section 39-2-125 (1)(h).
Any requestbyataxpayerforahearingbeforetheboardofassessmentappeals -6- 1233 shall be accompanied by a nonrefundable filing fee in an amount specified in section 39-2-125 (1)(h).
In addition, any request by a taxpayer for a hearing before the board of PAGE 4-HOUSE BILL 26-1233 assessment appeals shall be stamped with the date on which such request was received by the board.
In addition, any request by a taxpayer for a hearing before the board of assessment appeals shall be stamped with the date on which such request was received by the board.
(b) FOR PROPERTY TAX YEARS COMMENCING ON OR AFTER JANUARY 1, 2027,IF A NONRESIDENTIAL PROPERTY OWNER APPEALS A DECISION TO THE BOARD OF ASSESSMENT APPEALS PURSUANT TO SUBSECTION (1)(aOF THIS SECTION, THE GOVERNING BODY OF THE COUNTY MAY FILE A MOTION WITH THE BOARD OF ASSESSMENT APPEALS NOTING THE COUNTY 'S PREFERENCE THAT THE CASE BE HEARD IN THE DISTRICT COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATE.
(b) FORPROPERTYTAXYEARSCOMMENCINGONORAFTER JANUARY 1, 2027,IF A NONRESIDENTIAL PROPERTY OWNER APPEALS A DECISION TO THE BOARD OF ASSESSMENT APPEALS PURSUANT TO SUBSECTION (1)(a)OF THIS SECTION, THE GOVERNING BODY OF THE COUNTY MAY FILE A MOTION WITH THE BOARD OF ASSESSMENT APPEALS NOTING THE COUNTY S PREFERENCE THAT THE CASE BE HEARD IN THE DISTRICT COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED .
T HECOUNTYMUSTFILE ITSMOTIONWITHINFORTY -TWODAYSAFTERTHE FILING OF THE PETITION WITH THE BOARD OF ASSESSMENT APPE.
HE COUNTY MUST FILE ITS MOTIONWITHINFORTY -TWODAYSAFTERTHE FILINGOFTHE PETITION WITH THEBOARDOFASSESSMENTAPPEALS .T HEPETITIONERMUSTRESPONDWITH THEIR ELECTION WITHIN TWENTY -ONE DAYS AFTER THE COUNTY 'S MOTION.
THE PETITIONER MUST RESPOND WITH THEIR ELECTION WITHIN TWENTYONE DAYS AFTER THE COUNTY S MOTION.THE FILING OFSUCHAMOTIONDOES NOT ALTER THE VENUE OF THE CASE ,AND THE BOARD OF ASSESSMENT APPEALS RETAINS JURISDICTION UNLESS THE PETITIONER ELECTS TO WITHDRAW THE APPEAL AND FILE IN DISTRICT COURT PURSUANT TO APPLICABLE LAW .
THE FILING OF SUCH A MOTION DOES NOT ALTER THE VENUE OF THE CASE , AND THE BOARD OF ASSESSMENT APPEALS RETAINS JURISDICTION UNLESS THE PETITIONER ELECTS TO WITHDRAW THE APPEAL AND FILE IN DISTRICT COURT PURSUANT TO APPLICABLE LAW .
(5) In any appeal authorized by this section or by section 39-5-122, 39-5-122.7, or 39-10-114:
(5) In anyappeal authorized bythis section or bysection 39-5-122, 39-5-122.7, or 39-10-114:
(d) Upon request, the respondent shall make available to the taxpayertwoworkingdayspriortoanyappealhearingdatasupportingthe assessor's valuation.
(d) Upon request, the respondent shall make available to the taxpayer two working days prior to any appeal hearing data supporting the assessor'svaluation.Suchrequestshallbeaccompaniedbydatasupporting the taxpayer's valuation.
Such request shall be accompanied by data supporting the taxpayer's valuation.
Nothing in this paragraph (d)ECTION (5)(d) shallbeconstruedtoprohibittheintroductionatsuchappealhearingofany data discovered as a result of the exchange of data required by this paragraph (d);
Nothing in this paragraph (d) -7- 1233 SUBSECTION (5)(d) shall be construed to prohibit the introduction at such appeal hearing of anydata discovered as a result of the exchange of data required by this paragraph (d);
andSUBSECTION (5)(d);
andCTION (5)(d);
SECTION4.
5 SECTION 4.
InColoradoRevisedStatutes,39-10-104.5,add(3)(d) as follows:
In Colorado Revised Statutes, 39-10-104.5, add (3)(d) as follows:
Paymentdates-optionalpaymentdates-failure to pay - delinquency.
Paymentdates-optionalpaymentdates-failureto pay - delinquency.
(3) (d) (IF A COURT OF COMPETENT JURISDICTION FINDS THAT THE TAXPAYER HAS COMMITTED A PETTY OFFENSE UNDER SECTION 39-5-115 (3)THE TAXPAYER IS NOT ENTITLED TO PENALTY INTEREST PURSUANT TO THIS SUBSECTION(3).
(3) (d) (I) I COURT OFCOMPETENT JURISDICTIONFINDS THAT THE TAXPAYERHASCOMMITTEDAPETTYOFFENSEUNDERSECTION 39-5-115(3), THE TAXPAYER IS NOT ENTITLED TO PENALTY INTEREST PURSUANT TO THIS SUBSECTION (3).
(II) THE BOARD OF ASSESSMENT APPEALS DOES NOT HAVE AUTHORITY TO DETERMINE WHETHER A TAXPAYER HAS FORFEITED THE RIGHT TO PENALTY INTEREST .
PAGE 5-HOUSE BILL 26-1233 (II) THE BOARD OF ASSESSMENT APPEALS DOES NOT HAVE AUTHORITY TO DETERMINE WHETHER A TAXPAYER HAS FORFEITED THE RIGHTTOPENALTYINTEREST .A DETERMINATIONOFWHETHERATAXPAYER HAS FORFEITED THE RIGHT TO PENALTY INTEREST IS MADE SOLELY BY THE COURT IN CONNECTION WITH A PROSECUTION FOR WILLFUL MISINFORMATION.
A DETERMINATION OF WHETHER A TAXPAYER HAS FORFEITED THE RIGHT TO PENALTY INTEREST IS MADE SOLELYBYTHECOURTINCONNECTIONWITHAPROSECUTIONFORWILLFUL MISINFORMATION .
on the day following the expiration of the ninety-dayperiodafterfinaladjournmentofthegeneralassembly(August 12, 2026, if adjournment sine die is on May 13, 2026);
on the day following the expiration of the ninety-dayperiod after final adjournment of the general assembly(August 12, 2026, if adjournment sine die is on May 13, 2026);
except that, if a referendum petition is filed pursuant to section 1 (3) of article V of the state constitution against this act or an item, section, or part of this act within such period, then the act, item, section, or part will not take effect unless approved by the people at the general election to be held in -8- 1233 November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.
except that, if a referendumpetitionisfiledpursuanttosection1(3)ofarticleVofthestate constitution against this act or an item, section, or part of this act within such period, then the act, item, section, or part will not take effect unless PAGE 6-HOUSE BILL 26-1233 approvedbythepeopleatthegeneralelectiontobeheldinNovember2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.
-9- 1233
____________________________ ____________________________ Julie McCluskie James Rashad Coleman, Sr.
SPEAKER OF THE HOUSE PRESIDENT OF OF REPRESENTATIVES THE SENATE ____________________________ ____________________________ Vanessa Reilly Esther van Mourik CHIEF CLERK OF THE HOUSE SECRETARY OF OF REPRESENTATIVES THE SENATE APPROVED________________________________________ (Date and Time) _________________________________________ Jared S.
Polis GOVERNOR OF THE STATE OF COLORADO PAGE 7-HOUSE BILL 26-1233
⬇ Download PDF
View plain text versions (7)

Action History

  1. Governor Signed

  2. Signed by the Speaker of the House

  3. Signed by the President of the Senate

  4. Sent to the Governor

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

  6. House Considered Senate Amendments - Result was to Laid Over Daily

  7. Senate Third Reading Passed - No Amendments

  8. Senate Second Reading Special Order - Passed with Amendments - Committee, Floor

  9. Senate Second Reading Special Order - Laid Over Daily - No Amendments

  10. Senate Committee on Finance Refer Amended to Senate Committee of the Whole

  11. Introduced In Senate - Assigned to Finance

  12. House Third Reading Passed - No Amendments

  13. House Third Reading Laid Over Daily - No Amendments

  14. House Second Reading Special Order - Passed with Amendments - Committee, Floor

  15. House Second Reading Laid Over Daily - No Amendments

  16. House Committee on Finance Refer Amended to House Committee of the Whole

  17. Introduced In House - Assigned to Finance

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

3 sponsors · 12 co-sponsors · 86 not signed on · 26 voted No

Sponsors (3)

Co-sponsors (12)

Not signed on (86)

86 members have not signed on to this bill.

Show all 86 →

"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

REPASS

Passed 42 Yea · 22 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 40001
Republican 01900
Unaffiliated 2300
Total 422201
% of votes cast 65%34%0%2%
How each member voted (65)
Member Party Vote
Gonzalez R. — Nay
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Nay
Garcia Sander — Nay
Alex Valdez Democrat Yea
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Yea
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Yea
Tammy Story Democrat Not Voting
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ava Flanell Republican Nay
Brandi Bradley Republican Nay
Carlos Barron Republican Nay
Chris Richardson Republican Nay
Dan Woog Republican Nay
Dusty Johnson Republican Nay
Jarvis Caldwell Republican Nay
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Nay
Mary Bradfield Republican Nay
Matt Soper Republican Nay
Max Brooks Republican Nay
Rebecca Keltie Republican Nay
Rick Taggart Republican Nay
Ron Weinberg Republican Nay
Scott Bottoms Republican Nay
Scott Slaugh Republican Nay
Stephanie Luck Republican Nay

Official roll call →

CONCUR

Passed 52 Yea · 12 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 40001
Republican 81100
Unaffiliated 4100
Total 521201
% of votes cast 80%18%0%2%
How each member voted (65)
Member Party Vote
Gonzalez R. — Nay
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Yea
Garcia Sander — Yea
Alex Valdez Democrat Yea
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Yea
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Yea
Tammy Story Democrat Not Voting
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ava Flanell Republican Nay
Brandi Bradley Republican Nay
Carlos Barron Republican Yea
Chris Richardson Republican Nay
Dan Woog Republican Yea
Dusty Johnson Republican Nay
Jarvis Caldwell Republican Nay
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Nay
Max Brooks Republican Yea
Rebecca Keltie Republican Yea
Rick Taggart Republican Yea
Ron Weinberg Republican Nay
Scott Bottoms Republican Nay
Scott Slaugh Republican Nay
Stephanie Luck Republican Yea

Official roll call →

Refer House Bill 26-1233, as amended, to the Committee of the Whole.

Passed 5 Yea · 4 Nay
Party YeaNayPresentNot Voting
Republican 0300
Democrat 5000
Unaffiliated 0100
Total 5400
% of votes cast 56%44%0%0%
How each member voted (9)
Member Party Vote
Adrienne Benavidez — Nay
Cathy Kipp Democrat Yea
Chris Kolker Democrat Yea
Janice Marchman Democrat Yea
Kyle Mullica Democrat Yea
Marc Snyder Democrat Yea
Cleave Simpson Republican Nay
Lisa Frizell Republican Nay
Scott Bright Republican Nay

Official roll call →

BILL

Passed 38 Yea · 23 Nay · 4 Other
Party YeaNayPresentNot Voting
Democrat 36104
Republican 01900
Unaffiliated 2300
Total 382304
% of votes cast 58%35%0%6%
How each member voted (65)
Member Party Vote
Gonzalez R. — Nay
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Nay
Garcia Sander — Nay
Alex Valdez Democrat Not Voting
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Not Voting
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Not Voting
Regina English Democrat Not Voting
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Nay
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Ava Flanell Republican Nay
Brandi Bradley Republican Nay
Carlos Barron Republican Nay
Chris Richardson Republican Nay
Dan Woog Republican Nay
Dusty Johnson Republican Nay
Jarvis Caldwell Republican Nay
Ken DeGraaf Republican Nay
Larry Don Suckla Republican Nay
Mary Bradfield Republican Nay
Matt Soper Republican Nay
Max Brooks Republican Nay
Rebecca Keltie Republican Nay
Rick Taggart Republican Nay
Ron Weinberg Republican Nay
Scott Bottoms Republican Nay
Scott Slaugh Republican Nay
Stephanie Luck Republican Nay

Official roll call →

Refer House Bill 26-1233, as amended, to the Committee of the Whole.

Passed 6 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 0400
Democrat 6001
Total 6401
% of votes cast 55%36%0%9%
How each member voted (11)
Member Party Vote
Bob Marshall Democrat Yea
Brianna Titone Democrat Not Voting
Lorena Garcia Democrat Yea
Rebekah Stewart Democrat Yea
Sean Camacho Democrat Yea
Steven Woodrow Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Nay
Carlos Barron Republican Nay
Max Brooks Republican Nay
Ryan Gonzalez Republican Nay

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 1233 do?
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.)
Who sponsors HB 1233?
HB 1233 is sponsored by K. Wallace, C. Kipp, I. Jodeh, L. Cutter, J. Coleman, J. Bridges, D. Roberts, Meghan Lukens (Democrat), Yara Zokaie (Democrat), Jennifer Bacon (Democrat), Kyle Brown (Democrat), Michael Carter (Democrat), Mandy Lindsay (Democrat), Julie McCluskie (Democrat), and Kenny Nguyen (Democrat).
What is the current status of HB 1233?
This bill has been enacted into law. Introduced February 18, 2026. Enacted.
Where can I track HB 1233?
Track HB 1233 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 1233

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 1233

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →