---
type: "Bill"
title: "Property Tax Deferral Program Administration"
description: "The act modifies the state property tax deferral program (program) under which the state makes a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead by:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025A"
identifier: "SB 25-261"
citation: "Colorado SB 25-261 (2025A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barbara Kirkmeyer", "Emily Sirota", "Judy Amabile", "Shannon Bird"]
version_count: 9
action_count: 15
vote_count: 8
first_action: "2025-03-31T06:00:00+00:00"
last_action: "2025-06-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/4fb811fb-5f17-4f9e-897b-c3b930cd3e47"
source_url: "https://leg.colorado.gov/bills/sb25-261"
source_hash: "b45ad88c944d0334fce78c92389dbd19bd8fdb75a24cbd85a42867c39bb7f9ee"
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 25-261 (2025A) — Property Tax Deferral Program Administration

The act modifies the state property tax deferral program (program) under which the state makes a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead by:

## 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/2025a_sb261_h_app_002.pdf)
2. **Engrossed (04/02/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_eng.pdf)
3. **Final Act (05/08/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_enr.pdf)
4. **Introduced (03/31/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_01.pdf)
5. **PA1 (04/08/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_h_app_01.pdf)
6. **Reengrossed (04/03/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_ren.pdf)
7. **Rerevised (04/10/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_rr2.pdf)
8. **Revised (04/09/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_261_rev.pdf)
9. **Signed Act (06/04/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2025a_261_signed.pdf)

## Votes

- NOT CONCUR APPT CC — **33–0** (pass) · upper
- ADOPT CCR — **35–0** (pass) · upper
- REPASS — **41–23** (pass) · lower
- REPASS — **35–0** (pass) · upper
- ADOPT — **34–30** (pass) · lower
- BYD SCP — **53–11** (pass) · lower
- BILL — **64–1** (pass) · lower
- BILL — **34–0** (pass) · upper

## Sponsors

- Barbara Kirkmeyer — primary (person)
- Emily Sirota — primary (person)
- Judy Amabile — primary (person)
- Shannon Bird — primary (person)
- B. Titone — cosponsor (person)
- J. Bridges — cosponsor (person)
- J. Gonzales — cosponsor (person)
- J. Rich — cosponsor (person)
- R. Taggart — cosponsor (person)

## Timeline

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

- **2025-06-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2025-05-08T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2025-05-08T06:00:00+00:00** Signed by the Speaker of the House
- **2025-05-08T06:00:00+00:00** Signed by the President of the Senate
- **2025-04-23T06:00:00+00:00** Senate Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
- **2025-04-23T06:00:00+00:00** House Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
- **2025-04-11T06:00:00+00:00** Senate Considered House Amendments - Result was to Not Concur - Request Conference Committee
- **2025-04-10T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-04-09T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Floor
- **2025-04-08T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-04-03T06:00:00+00:00** Introduced In House - Assigned to Appropriations `introduction`
- **2025-04-03T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-04-02T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Floor
- **2025-04-01T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2025-03-31T06:00:00+00:00** Introduced In Senate - Assigned to Appropriations `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4fb811fb-5f17-4f9e-897b-c3b930cd3e47`. Confidence: reported (aggregated from official Colorado legislature records).