---
type: "Bill"
title: "Low-income Housing Property Tax Exemptions"
description: "Section 2 of the act clarifies and expands the current property tax exemption for property acquired by nonprofit housing providers for low-income housing. Section 2 also clarifies that property may qualify for the property tax exemption, through construction on the property, until the property is sold or transferred. The act expands the definition of \"low-income\" applicants to include individuals or families who are at or below 100% of the area median income or, if the property is in a rural resort community, at or below 120% of the area median income, as well as individuals or families who are at or below 80% of the area median income and were already included in the definition. Section 1 of the act requires applicants for the exemption described in section 2 of the act to follow the same process and submit the same forms that are required for applicants for similar exemptions."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1184"
citation: "Colorado HB 23-1184 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dylan Roberts", "Lisa Frizell", "William Lindstedt"]
version_count: 10
action_count: 16
vote_count: 2
first_action: "2023-02-08T07:00:00+00:00"
last_action: "2023-05-25T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/06eac509-7513-4a0b-9cce-d0f9856a977a"
source_url: "https://leg.colorado.gov/bills/hb23-1184"
source_hash: "17716bf57d472a5824cf18b4808467100f3d546ba0b3b5fec01f71ae9dfe1f1c"
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 HB 23-1184 (2023A) — Low-income Housing Property Tax Exemptions

Section 2 of the act clarifies and expands the current property tax exemption for property acquired by nonprofit housing providers for low-income housing. Section 2 also clarifies that property may qualify for the property tax exemption, through construction on the property, until the property is sold or transferred. The act expands the definition of "low-income" applicants to include individuals or families who are at or below 100% of the area median income or, if the property is in a rural resort community, at or below 120% of the area median income, as well as individuals or families who are at or below 80% of the area median income and were already included in the definition. Section 1 of the act requires applicants for the exemption described in section 2 of the act to follow the same process and submit the same forms that are required for applicants for similar exemptions.

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_hb1184_s_app_001.pdf)
2. **Engrossed (04/10/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_eng.pdf)
3. **Final Act (05/17/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_enr.pdf)
4. **Introduced (02/08/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_01.pdf)
5. **PA1 (03/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_h_thl_01.pdf)
6. **PA2 (03/07/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_h_thl_fin_01.pdf)
7. **Reengrossed (04/11/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_ren.pdf)
8. **Rerevised (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_rer.pdf)
9. **Revised (04/28/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1184_rev.pdf)
10. **Signed Act (05/25/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1184_signed.pdf)

## Votes

- BILL — **51–9** (pass) · lower
- BILL — **26–9** (pass) · upper

## Sponsors

- Dylan Roberts — primary (person)
- Lisa Frizell — primary (person)
- William Lindstedt — primary (person)

## Timeline

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

- **2023-05-25T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-17T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-17T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-17T06:00:00+00:00** Signed by the Speaker of the House
- **2023-05-01T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-28T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2023-04-28T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-04-25T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-04-12T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2023-04-11T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-10T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2023-04-03T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2023-03-30T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-03-06T07:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2023-02-28T07:00:00+00:00** House Committee on Transportation, Housing & Local Government Refer Amended to Finance `referral-committee`
- **2023-02-08T07:00:00+00:00** Introduced In House - Assigned to Transportation, Housing & Local Government `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/06eac509-7513-4a0b-9cce-d0f9856a977a`. Confidence: reported (aggregated from official Colorado legislature records).