---
type: "Bill"
title: "Allowing Temporary Reductions In Property Tax Due"
description: "The act allows a local government to provide temporary property tax relief through temporary property tax credits or mill levy reductions and later eliminate the credits or restore the mill levy. A temporary reduction in property taxes must be annually renewed by the local government. A school district may not temporarily reduce its mill levy below an existing statutory minimum mill levy amount."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2023A"
identifier: "SB 23-108"
citation: "Colorado SB 23-108 (2023A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Faith Winter", "Lisa Frizell", "Mark Baisley", "Rose Pugliese"]
version_count: 10
action_count: 14
vote_count: 2
first_action: "2023-01-31T07:00:00+00:00"
last_action: "2023-06-05T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/dfb5bd7c-9dbd-4a29-9f6e-69be398459a0"
source_url: "https://leg.colorado.gov/bills/sb23-108"
source_hash: "d214dcdfa79bb9ba400b57a08b8941c2f6f9da8b102369097180006d6d94c259"
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 23-108 (2023A) — Allowing Temporary Reductions In Property Tax Due

The act allows a local government to provide temporary property tax relief through temporary property tax credits or mill levy reductions and later eliminate the credits or restore the mill levy. A temporary reduction in property taxes must be annually renewed by the local government. A school district may not temporarily reduce its mill levy below an existing statutory minimum mill levy amount.

## 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_sb108_h_fin_001.pdf)
2. **Engrossed (02/28/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_en3.pdf)
3. **Final Act (05/15/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_enr.pdf)
4. **Introduced (01/31/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_01.pdf)
5. **PA1 (02/10/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_s_sa_01.pdf)
6. **PA2 (02/24/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_s_sa_fin_01.pdf)
7. **Reengrossed (03/01/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_rn2.pdf)
8. **Rerevised (05/07/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_rer.pdf)
9. **Revised (05/06/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2023A/bills/2023a_108_rev.pdf)
10. **Signed Act (06/05/2023)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2023a_108_signed.pdf)

## Votes

- BILL — **64–0** (pass) · lower
- BILL — **35–0** (pass) · upper

## Sponsors

- Faith Winter — primary (person)
- Lisa Frizell — primary (person)
- Mark Baisley — primary (person)
- Rose Pugliese — primary (person)

## Timeline

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

- **2023-06-05T06:00:00+00:00** Governor Signed `executive-signature`
- **2023-05-15T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2023-05-15T06:00:00+00:00** Signed by the Speaker of the House
- **2023-05-10T06:00:00+00:00** Signed by the President of the Senate
- **2023-05-07T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2023-05-06T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2023-04-13T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2023-04-10T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2023-03-14T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2023-03-01T07:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2023-02-28T07:00:00+00:00** Senate Second Reading Passed with Amendments - Committee `reading-2`
- **2023-02-23T07:00:00+00:00** Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2023-02-09T07:00:00+00:00** Senate Committee on State, Veterans, & Military Affairs Refer Amended to Finance `referral-committee`
- **2023-01-31T07:00:00+00:00** Introduced In Senate - Assigned to State, Veterans, & Military Affairs `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dfb5bd7c-9dbd-4a29-9f6e-69be398459a0`. Confidence: reported (aggregated from official Colorado legislature records).