republic-os/legislation/us/states/co/2025a/hb-25-1324.md

---
type: "Bill"
title: "Clarify Property Tax Objection & Protest Deadlines"
description: "To determine objections and protests concerning valuations of taxable property, state law requires a county with a population of over 300,000 (mandatory county) to use alternate protest and appeal procedures (alternate procedures) in any general reassessment year for real property that is valued biennially and allows any other county (elective county) to use alternate procedures. Alternate procedures deadlines for county assessors and taxpayers are later than standard protest and appeal procedure deadlines. The act clarifies that the later deadlines for alternate procedures apply to all mandatory counties and elective counties that use alternate procedures."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2025A"
identifier: "HB 25-1324"
citation: "Colorado HB 25-1324 (2025A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cecelia Espenoza", "Marc Catlin", "Matt Ball", "Stephanie Luck"]
version_count: 8
action_count: 15
vote_count: 2
first_action: "2025-04-04T06:00:00+00:00"
last_action: "2025-06-04T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/35737a1c-1f8a-47fc-ba59-377ea705b0a3"
source_url: "https://leg.colorado.gov/bills/hb25-1324"
source_hash: "432374bd57a50e5cbb1769917f98b2f49cc5157ec6ed43823f02df11a09351e3"
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 25-1324 (2025A) — Clarify Property Tax Objection & Protest Deadlines

To determine objections and protests concerning valuations of taxable property, state law requires a county with a population of over 300,000 (mandatory county) to use alternate protest and appeal procedures (alternate procedures) in any general reassessment year for real property that is valued biennially and allows any other county (elective county) to use alternate procedures. Alternate procedures deadlines for county assessors and taxpayers are later than standard protest and appeal procedure deadlines. The act clarifies that the later deadlines for alternate procedures apply to all mandatory counties and elective counties that use alternate procedures.

## 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_hb1324_s_sa_001.pdf)
2. **Engrossed (04/23/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_eng.pdf)
3. **Final Act (05/14/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_enr.pdf)
4. **Introduced (04/04/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_01.pdf)
5. **Reengrossed (04/25/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_ren.pdf)
6. **Rerevised (05/02/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_rer.pdf)
7. **Revised (05/01/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_1324_rev.pdf)
8. **Signed Act (06/04/2025)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2025a_1324_signed.pdf)

## Votes

- BILL — **34–0** (pass) · upper
- BILL — **62–1** (pass) · lower

## Sponsors

- Cecelia Espenoza — primary (person)
- Marc Catlin — primary (person)
- Matt Ball — primary (person)
- Stephanie Luck — primary (person)
- C. Clifford — cosponsor (person)
- M. Carter — cosponsor (person)
- R. Keltie — cosponsor (person)
- S. Bird — cosponsor (person)
- S. Lieder — cosponsor (person)

## Timeline

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

- **2025-06-04T06:00:00+00:00** Governor Signed `executive-signature`
- **2025-05-14T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2025-05-14T06:00:00+00:00** Signed by the President of the Senate
- **2025-05-14T06:00:00+00:00** Signed by the Speaker of the House
- **2025-05-02T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2025-05-01T06:00:00+00:00** Senate Second Reading Special Order - Passed - No Amendments
- **2025-05-01T06:00:00+00:00** Senate Committee on State, Veterans, & Military Affairs Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2025-04-28T06:00:00+00:00** Introduced In Senate - Assigned to State, Veterans, & Military Affairs `introduction`
- **2025-04-25T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2025-04-24T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2025-04-23T06:00:00+00:00** House Second Reading Special Order - Passed - No Amendments
- **2025-04-21T06:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2025-04-17T06:00:00+00:00** House Second Reading Laid Over to 04/21/2025 - No Amendments
- **2025-04-15T06:00:00+00:00** House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2025-04-04T06:00:00+00:00** Introduced In House - Assigned to Transportation, Housing & Local Government `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/35737a1c-1f8a-47fc-ba59-377ea705b0a3`. Confidence: reported (aggregated from official Colorado legislature records).