Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
6.0 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||||||
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| Bill | Energy Equipment And Facility Property Tax Valuation | The act ensures that clean energy resources and energy storage systems used to store electricity are assessed for valuation for the purpose of property taxation in a similar manner to renewable energy facility property used to generate and deliver electricity. The act also modifies the income approach for certain renewable energy facilities by extending the"tax factor" from a 20-year period to a 30-year period. It also specifies that after the 20- or 30-year period, as applicable, a tax factor is not applied and the taxable value shall not exceed the depreciated value floor calculated using the cost basis method. The administrator is also required to utilize the income approach for solar energy facilities that generate 2 megawatts or less, so that similar facilities will be valued in the same manner.(Note: This summary applies to this bill as enacted.) | us/states/co | Colorado General Assembly | 2021A | SB 21-020 | Colorado SB 21-020 (2021A) |
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enacted |
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8 | 15 | 3 | 2021-02-16T07:00:00+00:00 | 2021-04-22T06:00:00+00:00 | openstates | ocd-bill/11b3d819-cbca-4a7e-aa37-d4fe20efed59 | http://leg.colorado.gov/bills/sb21-020 | f71b0e1b282dff728beab26b5ea9b6bd1dad5684dbedbf081ffbd939c8e8d023 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Colorado SB 21-020 (2021A) — Energy Equipment And Facility Property Tax Valuation
The act ensures that clean energy resources and energy storage systems used to store electricity are assessed for valuation for the purpose of property taxation in a similar manner to renewable energy facility property used to generate and deliver electricity. The act also modifies the income approach for certain renewable energy facilities by extending the"tax factor" from a 20-year period to a 30-year period. It also specifies that after the 20- or 30-year period, as applicable, a tax factor is not applied and the taxable value shall not exceed the depreciated value floor calculated using the cost basis method. The administrator is also required to utilize the income approach for solar energy facilities that generate 2 megawatts or less, so that similar facilities will be valued in the same manner.(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.
- Committee Amendment (committee substitute) — source
- Engrossed (03/01/2021) (committee substitute) — source
- Final Act (04/13/2021) (committee substitute) — source
- Introduced (02/16/2021) (committee substitute) — source
- Reengrossed (03/02/2021) (committee substitute) — source
- Rerevised (04/09/2021) (committee substitute) — source
- Revised (04/08/2021) (committee substitute) — source
- Signed Act (04/22/2021) (committee substitute) — source
Votes
- BILL — 42–21 (pass) · lower
- BILL — 29–4 (pass) · upper
- BILL — 31–2 (pass) · upper
Sponsors
- Alex Valdez — primary (person)
- Chris Hansen — primary (person)
- Dennis Hisey — primary (person)
- Matt Soper — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-04-22T06:00:00+00:00 Governor Signed
executive-signature - 2021-04-14T06:00:00+00:00 Sent to the Governor
executive-receipt - 2021-04-13T06:00:00+00:00 Signed by the Speaker of the House
- 2021-04-13T06:00:00+00:00 Signed by the President of the Senate
- 2021-04-09T06:00:00+00:00 House Third Reading Passed - No Amendments
passage, reading-3 - 2021-04-08T06:00:00+00:00 House Second Reading Passed - No Amendments
reading-2 - 2021-04-05T06:00:00+00:00 House Committee on Finance Refer Unamended to House Committee of the Whole
committee-passage, referral-committee - 2021-03-24T06:00:00+00:00 House Committee on Energy & Environment Refer Unamended to Finance
referral-committee - 2021-03-04T07:00:00+00:00 Introduced In House - Assigned to Energy & Environment + Finance
introduction - 2021-03-02T07:00:00+00:00 Senate Third Reading Passed - No Amendments
passage, reading-3 - 2021-03-02T07:00:00+00:00 Senate Third Reading Reconsidered - No Amendments
- 2021-03-02T07:00:00+00:00 Senate Third Reading Passed - No Amendments
passage, reading-3 - 2021-03-01T07:00:00+00:00 Senate Second Reading Passed - No Amendments
reading-2 - 2021-02-24T07:00:00+00:00 Senate Committee on Finance Refer Unamended to Senate Committee of the Whole
committee-passage, referral-committee - 2021-02-16T07:00:00+00:00 Introduced In Senate - Assigned to Finance
introduction
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/11b3d819-cbca-4a7e-aa37-d4fe20efed59. Confidence: reported (aggregated from official Colorado legislature records).