---
type: "Bill"
title: "Modifications To The Property Tax Deferral Program"
description: "A person who is at least 65 years of age or who is a person called into military service may elect to defer the payment of real property taxes. Other residential real property owners may also defer the payment of a portion of real property taxes under certain circumstances. For all 3 categories of taxpayers who are eligible to defer the payment of real property taxes, the property for which the deferral is claimed cannot be income-producing. Beginning in the 2023 property tax year, the act specifies that the prohibition against the property being income-producing does not apply if the taxpayer claiming the deferral is at least 65 years of age, is a person called into military service, or is the surviving spouse of such a taxpayer."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "HB 23-1284"
citation: "Colorado HB 23-1284 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris deGruy Kennedy", "Kyle Mullica", "Sheila Lieder"]
version_count: 8
action_count: 13
vote_count: 2
first_action: "2023-04-05T06:00:00+00:00"
last_action: "2023-06-01T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a8043fff-24cf-4b97-b250-66570e8814d1"
source_url: "https://leg.colorado.gov/bills/hb23-1284"
source_hash: "bbb81af969abc2e0b3dd9f70df88a62ec90f013b7abd7d3dfca88573fff7aaa5"
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 23-1284 (2023A) — Modifications To The Property Tax Deferral Program

A person who is at least 65 years of age or who is a person called into military service may elect to defer the payment of real property taxes. Other residential real property owners may also defer the payment of a portion of real property taxes under certain circumstances. For all 3 categories of taxpayers who are eligible to defer the payment of real property taxes, the property for which the deferral is claimed cannot be income-producing. Beginning in the 2023 property tax year, the act specifies that the prohibition against the property being income-producing does not apply if the taxpayer claiming the deferral is at least 65 years of age, is a person called into military service, or is the surviving spouse of such a taxpayer.

## 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_hb1284_s_app_001.pdf)
2. **Engrossed (04/29/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_eng.pdf)
3. **Final Act (05/22/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_enr.pdf)
4. **Introduced (04/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_01.pdf)
5. **Reengrossed (05/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_ren.pdf)
6. **Rerevised (05/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_rer.pdf)
7. **Revised (05/04/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_1284_rev.pdf)
8. **Signed Act (06/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_1284_signed.pdf)

## Votes

- BILL — **49–14** (pass) · lower
- BILL — **27–8** (pass) · upper

## Sponsors

- Chris deGruy Kennedy — primary (person)
- Kyle Mullica — primary (person)
- Sheila Lieder — primary (person)

## Timeline

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

- **2023-06-01T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-22T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-22T06:00:00+00:00** Signed by the Speaker of the House
- **2023-05-05T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-05-04T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2023-05-04T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2023-05-01T06:00:00+00:00** Introduced In Senate - Assigned to Appropriations `introduction`
- **2023-05-01T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-04-29T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2023-04-28T06:00:00+00:00** House Committee on Appropriations Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-04-13T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2023-04-05T06:00:00+00:00** Introduced In House - 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/a8043fff-24cf-4b97-b250-66570e8814d1`. Confidence: reported (aggregated from official Colorado legislature records).