Fabio
102 lines
8.4 KiB
Markdown
102 lines
8.4 KiB
Markdown
---
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type: "Bill"
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title: "Property Tax Proceedings for Nonresidential Property"
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description: "For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right. Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue. For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.(Note: This summary applies to this bill as enacted.)"
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2026A"
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identifier: "HB 1233"
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citation: "Colorado HB 1233 (2026A)"
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classification: ["bill"]
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subjects: ["Local Government"]
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status: "enacted"
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primary_sponsors: ["D. Roberts", "M. Lukens", "Y. Zokaie"]
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version_count: 7
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action_count: 17
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vote_count: 9
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first_action: "2026-02-18"
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last_action: "2026-06-03"
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source: "openstates"
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source_identifier: "ocd-bill/03d3799d-e104-4823-9cf8-431bf22270f9"
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source_url: "https://leg.colorado.gov/bills/HB26-1233"
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source_hash: "a305967cd8d6afb0b24fa29d6220a5634e7797c02ec4bec60cbe39a3a9eaff58"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado HB 1233 (2026A) — Property Tax Proceedings for Nonresidential Property
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For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right. Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue. For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.(Note: This summary applies to this bill as enacted.)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/112162/download)
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2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114498/download)
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3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116539/download)
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4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114787/download)
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5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116119/download)
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6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/116044/download)
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7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/117066/download)
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## Votes
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- Refer House Bill 26-1233, as amended, to the Committee of the Whole. — **pass** (pass) · upper
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- Adopt amendment L.008 (Attachment D) — **pass** (pass) · upper
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- BILL — **pass** (pass) · lower
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- Adopt amendment L.001 — **pass** (pass) · lower
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- REPASS — **pass** (pass) · upper
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- CONCUR — **pass** (pass) · upper
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- Adopt amendment L.002 — **pass** (pass) · lower
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- Refer House Bill 26-1233, as amended, to the Committee of the Whole. — **pass** (pass) · lower
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- Adopt amendment L.003 — **pass** (pass) · lower
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## Sponsors
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- D. Roberts — primary (person)
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- M. Lukens — primary (person)
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- Y. Zokaie — primary (person)
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- C. Kipp — cosponsor (person)
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- I. Jodeh — cosponsor (person)
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- J. Bacon — cosponsor (person)
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- J. Bridges — cosponsor (person)
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- J. Coleman — cosponsor (person)
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- J. McCluskie — cosponsor (person)
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- K. Brown — cosponsor (person)
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- K. Nguyen — cosponsor (person)
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- K. Wallace — cosponsor (person)
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- L. Cutter — cosponsor (person)
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- M. Carter — cosponsor (person)
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- M. Lindsay — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-06-03** Governor Signed `executive-signature`
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- **2026-05-20** Sent to the Governor `executive-receipt`
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- **2026-05-20** Signed by the President of the Senate `passage`
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- **2026-05-20** Signed by the Speaker of the House `passage`
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- **2026-05-12** House Considered Senate Amendments - Result was to Concur - Repass
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- **2026-05-09** House Considered Senate Amendments - Result was to Laid Over Daily
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- **2026-05-08** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-05-07** Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
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- **2026-05-06** Senate Second Reading Special Order - Laid Over Daily - No Amendments
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- **2026-05-05** Senate Committee on Finance Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
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- **2026-04-21** Introduced In Senate - Assigned to Finance `introduction`
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- **2026-04-16** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-04-14** House Third Reading Laid Over Daily - No Amendments
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- **2026-04-13** House Second Reading Special Order - Passed with Amendments - Committee, Floor
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- **2026-03-24** House Second Reading Laid Over Daily - No Amendments
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- **2026-03-19** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
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- **2026-02-18** Introduced In House - Assigned to Finance `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/03d3799d-e104-4823-9cf8-431bf22270f9`. Confidence: reported (aggregated from official Colorado legislature records).
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