Bill Commons

CO HB 1233

enacted

Property Tax Proceedings for Nonresidential Property

Colorado · 2026 Regular Session · lower

Follow this bill’s action updates (Atom)

Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.

Quick answers

Did CO HB 1233 pass?

Yes. CO HB 1233 has been enacted into law. Latest recorded action (2026-02-18): Introduced In House - Assigned to Finance

What is CO HB 1233 about?

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.)

Who sponsors CO HB 1233?

D. Roberts, Y. Zokaie, M. Lukens are the primary sponsors of CO HB 1233, joined by 12 cosponsors.

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.)

Introduced
2026-02-18
Latest action
2026-02-18 — Introduced In House - Assigned to Finance
Bill type
bill
Last updated
—

Subjects

Sponsors

  • D. Robertssponsor
  • Y. Zokaiesponsor
  • M. Lukenssponsor
  • L. Cuttercosponsor
  • J. Colemancosponsor
  • J. Bridgescosponsor
  • K. Nguyencosponsor
  • K. Wallacecosponsor
  • M. Lindsaycosponsor
  • M. Cartercosponsor
  • K. Browncosponsor
  • J. Baconcosponsor
  • J. McCluskiecosponsor
  • C. Kippcosponsor
  • I. Jodehcosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-06-03

    Governor Signed

    executive-signature

  2. 2026-05-20

    Signed by the Speaker of the House

    passage

  3. 2026-05-20

    Signed by the President of the Senate

    passage

  4. 2026-05-20

    Sent to the Governor

    executive-receipt

  5. 2026-05-12

    House Considered Senate Amendments - Result was to Concur - Repass

  6. 2026-05-09

    House Considered Senate Amendments - Result was to Laid Over Daily

  7. 2026-05-08

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  8. 2026-05-07

    Senate Second Reading Special Order - Passed with Amendments - Committee, Floor

  9. 2026-05-06

    Senate Second Reading Special Order - Laid Over Daily - No Amendments

  10. 2026-05-05

    Senate Committee on Finance Refer Amended to Senate Committee of the Whole

    committee-passage,referral-committee

  11. 2026-04-21

    Introduced In Senate - Assigned to Finance

    introduction

  12. 2026-04-16

    House Third Reading Passed - No Amendments

    passage,reading-3

  13. 2026-04-14

    House Third Reading Laid Over Daily - No Amendments

  14. 2026-04-13

    House Second Reading Special Order - Passed with Amendments - Committee, Floor

  15. 2026-03-24

    House Second Reading Laid Over Daily - No Amendments

  16. 2026-03-19

    House Committee on Finance Refer Amended to House Committee of the Whole

    committee-passage,referral-committee

  17. 2026-02-18

    Introduced In House - Assigned to Finance

    introduction

Versions

Documents

Votes

  • Adopt amendment L.003

    2026-03-19 · pass · 0-0

  • Adopt amendment L.002

    2026-03-19 · pass · 0-0

  • Refer House Bill 26-1233, as amended, to the Committee of the Whole.

    2026-03-19 · pass · 0-0

    Member-level votes (11)
    • Carlos Barron: no
    • Max Brooks: no
    • Sean Camacho: yes
    • Lorena Garcia: yes
    • Ryan Gonzalez: no
    • Anthony Hartsook: no
    • Bob Marshall: yes
    • Rebekah Stewart: yes
    • Yara Zokaie: yes
    • Brianna Titone: excused
    • Steven Woodrow: yes

  • Adopt amendment L.001

    2026-03-19 · pass · 0-0

  • BILL

    2026-04-16 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: no
    • Boesenecker: yes
    • Bottoms: no
    • Bradfield: no
    • Bradley: no
    • Brooks: no
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: excused
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: no
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: no
    • Lieder: yes
    • Lindsay: yes
    • Luck: no
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: yes
    • Phillips: yes
    • Richardson: no
    • Ricks: excused
    • Rutinel: excused
    • Rydin: yes
    • Sirota: yes
    • Slaugh: no
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: yes
    • Suckla: no
    • Taggart: no
    • Titone: yes
    • Valdez: excused
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: no
    • Woodrow: no
    • Woog: no
    • Zokaie: yes
    • McCluskie: yes

  • Adopt amendment L.008 (Attachment D)

    2026-05-05 · pass · 0-0

  • Refer House Bill 26-1233, as amended, to the Committee of the Whole.

    2026-05-05 · pass · 0-0

    Member-level votes (9)
    • Adrienne Benavidez: no
    • Scott Bright: no
    • Kyle Mullica: yes
    • Janice Marchman: yes
    • Cathy Kipp: yes
    • Lisa Frizell: no
    • Marc Snyder: yes
    • Chris Kolker: yes
    • Cleave Simpson: no

  • CONCUR

    2026-05-12 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: yes
    • Boesenecker: yes
    • Bottoms: no
    • Bradfield: yes
    • Bradley: no
    • Brooks: yes
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: yes
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: yes
    • Lieder: yes
    • Lindsay: yes
    • Luck: yes
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: yes
    • Phillips: yes
    • Richardson: no
    • Ricks: yes
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: no
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: excused
    • Suckla: yes
    • Taggart: yes
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: yes
    • Woodrow: yes
    • Woog: yes
    • Zokaie: yes
    • McCluskie: yes

  • REPASS

    2026-05-12 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: no
    • Boesenecker: yes
    • Bottoms: no
    • Bradfield: no
    • Bradley: no
    • Brooks: no
    • Brown: yes
    • Caldwell: no
    • Camacho: yes
    • Carter: yes
    • Clifford: yes
    • DeGraaf: no
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: no
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: no
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: no
    • Hamrick: yes
    • Hartsook: no
    • Jackson: yes
    • Johnson: no
    • Joseph: yes
    • Keltie: no
    • Lieder: yes
    • Lindsay: yes
    • Luck: no
    • Lukens: yes
    • Mabrey: yes
    • Marshall: yes
    • Martinez: yes
    • Mauro: yes
    • McCormick: yes
    • Nguyen: yes
    • Paschal: yes
    • Phillips: yes
    • Richardson: no
    • Ricks: yes
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: no
    • Smith: yes
    • Soper: no
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: excused
    • Suckla: no
    • Taggart: no
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: no
    • Willford: yes
    • Winter T.: no
    • Woodrow: yes
    • Woog: no
    • Zokaie: yes
    • McCluskie: yes

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/HB26-1233

Attribution

Data from openstates_api_sync, retrieved 2026-08-21T21:01:01.173542Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

Session-wide evidence can include changes to other bills:

Bulk imports for this sessionSession dates and activity

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CO&identifier=HB 1233. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.
  • Some documents have no extracted text yet, so version comparison may be limited.

See the methodology page for data sources and limitations.