republic-os/legislation/us/states/co/2021a/sb-21-279.md

---
type: "Bill"
title: "Delinquent Interest Payments Property Tax"
description: "The act allows a board of county commissioners or a city council of a city and county, upon approval of the county treasurer, to temporarily reduce, waive, or suspend delinquent interest payments for property tax payments for any period of time between June 16, 2021, and September 30, 2021.The act also requires a board of county commissioners or city council to notify local taxing jurisdictions of the intent to reduce, waive, or suspend delinquent property tax interest payments. If a local taxing jurisdiction would be unable to meet its bond payment obligations after the proposed reduction, waiver, or suspension, the local taxing jurisdiction shall notify the board of county commissioners or city council.If the local taxing jurisdiction submits a letter to the board of county commissioners of the county or city council of the city and county, the act requires a treasurer, or other officer responsible for the collection of property taxes for a county or city and county, to advance property tax payments to local taxing jurisdictions to assist the local taxing jurisdictions in the payment of bonded indebtedness payments and monthly operation costs.(Note: This summary applies to this bill as enacted.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "SB 21-279"
citation: "Colorado SB 21-279 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cleave Simpson", "Donald Valdez", "Dylan Roberts", "Tammy Story"]
version_count: 8
action_count: 14
vote_count: 2
first_action: "2021-05-19T06:00:00+00:00"
last_action: "2021-06-28T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0723ac94-6e52-430b-932a-9a97516f92ac"
source_url: "http://leg.colorado.gov/bills/sb21-279"
source_hash: "59ea64ada9b115aa372d96b2a82eef7249b52466b665ad5a9309ff487087e701"
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 21-279 (2021A) — Delinquent Interest Payments Property Tax

The act allows a board of county commissioners or a city council of a city and county, upon approval of the county treasurer, to temporarily reduce, waive, or suspend delinquent interest payments for property tax payments for any period of time between June 16, 2021, and September 30, 2021.The act also requires a board of county commissioners or city council to notify local taxing jurisdictions of the intent to reduce, waive, or suspend delinquent property tax interest payments. If a local taxing jurisdiction would be unable to meet its bond payment obligations after the proposed reduction, waiver, or suspension, the local taxing jurisdiction shall notify the board of county commissioners or city council.If the local taxing jurisdiction submits a letter to the board of county commissioners of the county or city council of the city and county, the act requires a treasurer, or other officer responsible for the collection of property taxes for a county or city and county, to advance property tax payments to local taxing jurisdictions to assist the local taxing jurisdictions in the payment of bonded indebtedness payments and monthly operation costs.(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.

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_sb279_h_fin_001.pdf)
2. **Engrossed (05/26/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_eng.pdf)
3. **Final Act (06/22/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_enr.pdf)
4. **Introduced (05/19/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_01.pdf)
5. **Reengrossed (05/27/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_rn2.pdf)
6. **Rerevised (06/07/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_rer.pdf)
7. **Revised (06/03/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_279_rev.pdf)
8. **Signed Act (06/28/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_279_signed.pdf)

## Votes

- BILL — **26–9** (pass) · upper
- BILL — **53–9** (pass) · lower

## Sponsors

- Cleave Simpson — primary (person)
- Donald Valdez — primary (person)
- Dylan Roberts — primary (person)
- Tammy Story — primary (person)

## Timeline

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

- **2021-06-28T06:00:00+00:00** Governor Signed `executive-signature`
- **2021-06-22T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2021-06-22T06:00:00+00:00** Signed by the Speaker of the House
- **2021-06-22T06:00:00+00:00** Signed by the President of the Senate
- **2021-06-07T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2021-06-04T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2021-06-03T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2021-06-02T06:00:00+00:00** House Second Reading Special Order - Laid Over Daily - No Amendments
- **2021-06-01T06:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2021-05-28T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2021-05-27T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2021-05-26T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2021-05-24T06:00:00+00:00** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2021-05-19T06:00:00+00:00** Introduced In Senate - 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/0723ac94-6e52-430b-932a-9a97516f92ac`. Confidence: reported (aggregated from official Colorado legislature records).