---
type: "Bill"
title: "Gallagher Amendment Residential Assessment Rate"
description: "Property tax - residential assessment rate. Based on a residential target percentage that is equal to 45.69%, the act lowers the residential assessment rate from 7.2% to 7.15% for property tax years commencing on and after January 1, 2019, until the next property tax year that the general assembly adjusts the rate.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2019A"
identifier: "SB 19-255"
citation: "Colorado SB 19-255 (2019A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Daneya Esgar", "Jack Tate", "Leslie Herod", "Lois Court"]
version_count: 8
action_count: 12
vote_count: 2
first_action: "2019-04-17T06:00:00+00:00"
last_action: "2019-06-03T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/be4acc1e-8410-43ac-b37e-f3998d030798"
source_url: "http://leg.colorado.gov/bills/sb19-255"
source_hash: "b64cea586c10f66de00c03a31c9662076f45a91bb048ff840760f3e3ea775071"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 19-255 (2019A) — Gallagher Amendment Residential Assessment Rate

Property tax - residential assessment rate. Based on a residential target percentage that is equal to 45.69%, the act lowers the residential assessment rate from 7.2% to 7.15% for property tax years commencing on and after January 1, 2019, until the next property tax year that the general assembly adjusts the rate.(Note: This summary applies to this bill as enacted.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_sb255_h_fin_001.pdf)
2. **Engrossed (04/26/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_eng.pdf)
3. **Final Act (05/13/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_enr.pdf)
4. **Introduced (04/17/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_01.pdf)
5. **Reengrossed (04/27/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_ren.pdf)
6. **Rerevised (04/30/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_rer.pdf)
7. **Revised (04/29/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2019A/bills/2019a_255_rev.pdf)
8. **Signed Act (06/03/2019)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2019a_255_signed.pdf)

## Votes

- BILL — **63–1** (pass) · lower
- BILL — **34–0** (pass) · lower

## Sponsors

- Daneya Esgar — primary (person)
- Jack Tate — primary (person)
- Leslie Herod — primary (person)
- Lois Court — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-06-03T06:00:00+00:00** Governor Signed `executive-signature`
- **2019-05-13T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2019-05-13T06:00:00+00:00** Signed by the Speaker of the House
- **2019-05-13T06:00:00+00:00** Signed by the President of the Senate
- **2019-04-30T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2019-04-29T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2019-04-29T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `referral-committee, committee-passage`
- **2019-04-27T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2019-04-27T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2019-04-26T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2019-04-23T06:00:00+00:00** Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2019-04-17T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/be4acc1e-8410-43ac-b37e-f3998d030798`. Confidence: reported (aggregated from official Colorado legislature records).