Bill Commons

CO SB 1

enacted

Workforce Housing & Housing Tax Credit

Colorado · 2026 Regular Session · upper

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Quick answers

Did CO SB 1 pass?

Yes. CO SB 1 has been enacted into law. Latest recorded action (2026-03-25): Governor Signed

What is CO SB 1 about?

The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing.     The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation.     The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing.     The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project.     The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)

Who sponsors CO SB 1?

C. Richardson, A. Boesenecker, D. Roberts and 1 others are the primary sponsors of CO SB 1, joined by 36 cosponsors.

Description

The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing.     The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation.     The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing.     The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project.     The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)

Introduced
2026-01-14
Latest action
2026-03-25 — Governor Signed
Bill type
bill
Last updated
—

Subjects

Sponsors

  • C. Richardsonsponsor
  • A. Boeseneckersponsor
  • D. Robertssponsor
  • J. Bridgessponsor
  • T. Storycosponsor
  • R. Stewartcosponsor
  • L. Smithcosponsor
  • E. Sirotacosponsor
  • G. Rydincosponsor
  • M. Rutinelcosponsor
  • K. Nguyencosponsor
  • K. McCormickcosponsor
  • J. McCluskiecosponsor
  • T. Maurocosponsor
  • J. Mabreycosponsor
  • M. Lindsaycosponsor
  • J. Josephcosponsor
  • J. Jacksoncosponsor
  • E. Hamrickcosponsor
  • R. Gonzalezcosponsor
  • Y. Zokaiecosponsor
  • M. Froelichcosponsor
  • C. Cliffordcosponsor
  • S. Camachocosponsor
  • J. Caldwellcosponsor
  • K. Browncosponsor
  • J. Baconcosponsor
  • M. Weissmancosponsor
  • T. Sullivancosponsor
  • M. Snydercosponsor
  • K. Mullicacosponsor
  • W. Lindstedtcosponsor
  • C. Kippcosponsor
  • I. Jodehcosponsor
  • J. Gonzalescosponsor
  • L. Cuttercosponsor
  • L. Garcíacosponsor
  • S. Woodrowcosponsor
  • T. Wintercosponsor
  • B. Titonecosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-25

    Governor Signed

    executive-signature

  2. 2026-03-18

    Signed by the Speaker of the House

    passage

  3. 2026-03-18

    Sent to the Governor

    executive-receipt

  4. 2026-03-17

    Signed by the President of the Senate

    passage

  5. 2026-03-11

    Senate Considered House Amendments - Result was to Concur - Repass

  6. 2026-03-10

    House Third Reading Passed - No Amendments

    passage,reading-3

  7. 2026-03-09

    House Second Reading Special Order - Passed with Amendments - Floor

  8. 2026-03-04

    House Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole

    committee-passage,referral-committee

  9. 2026-02-04

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  10. 2026-02-04

    Introduced In House - Assigned to Transportation, Housing & Local Government

    introduction

  11. 2026-02-03

    Senate Second Reading Passed with Amendments - Committee, Floor

    reading-2

  12. 2026-01-29

    Senate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole

    committee-passage,referral-committee

  13. 2026-01-14

    Introduced In Senate - Assigned to Local Government & Housing

    introduction

Versions

Documents

Votes

  • Adopt amendment L.003

    2026-01-29 · pass · 0-0

  • Refer Senate Bill 26-001, as amended, to the Committee of the Whole.

    2026-01-29 · pass · 0-0

    Member-level votes (7)
    • Mark Baisley: no
    • Matt Ball: yes
    • William Lindstedt: yes
    • Larry Liston: no
    • Janice Rich: no
    • Marc Snyder: yes
    • Tony Exum: yes

  • Adopt amendment L.001

    2026-01-29 · pass · 0-0

    Member-level votes (7)
    • Mark Baisley: no
    • Matt Ball: yes
    • William Lindstedt: yes
    • Larry Liston: no
    • Janice Rich: no
    • Marc Snyder: yes
    • Tony Exum: yes

  • Adopt amendment L.004

    2026-01-29 · pass · 0-0

  • Adopt amendment L.002

    2026-01-29 · pass · 0-0

    Member-level votes (7)
    • Mark Baisley: no
    • Matt Ball: yes
    • William Lindstedt: yes
    • Larry Liston: no
    • Janice Rich: no
    • Marc Snyder: yes
    • Tony Exum: yes

  • BILL

    2026-02-04 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Bridges: excused
    • Bright: yes
    • Carson: no
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: excused
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: no
    • Marchman: yes
    • Michaelson Jenet: yes
    • Mullica: yes
    • Pelton B.: no
    • Pelton R.: no
    • Rich: no
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: no
    • Coleman: yes
    • President: yes

  • Refer Senate Bill 26-001 to the Committee of the Whole.

    2026-03-04 · pass · 0-0

    Member-level votes (13)
    • Andrew Boesenecker: yes
    • Max Brooks: yes
    • Jamie Jackson: yes
    • Mandy Lindsay: yes
    • Kenny Nguyen: yes
    • Amy Paschal: yes
    • Jacque Phillips: yes
    • Chris Richardson: yes
    • Larry Don Suckla: yes
    • Elizabeth Velasco: excused
    • Ty Winter: yes
    • Rebekah Stewart: yes
    • Meg Froelich: yes

  • REPASS

    2026-03-11 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: no
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: yes
    • Carson: no
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: no
    • Marchman: yes
    • Mullica: yes
    • Pelton B.: excused
    • Pelton R.: no
    • Rich: no
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: no
    • Coleman: yes
    • President: yes

  • CONCUR

    2026-03-11 · pass · 0-0

    Member-level votes (36)
    • Amabile: yes
    • Baisley: yes
    • Ball: yes
    • Benavidez: yes
    • Bridges: yes
    • Bright: yes
    • Carson: yes
    • Catlin: yes
    • Cutter: yes
    • Danielson: yes
    • Daugherty: yes
    • Exum: yes
    • Frizell: yes
    • Gonzales J.: yes
    • Hinrichsen: yes
    • Jodeh: yes
    • Kipp: yes
    • Kirkmeyer: yes
    • Kolker: yes
    • Lindstedt: yes
    • Liston: yes
    • Marchman: yes
    • Mullica: yes
    • Pelton B.: excused
    • Pelton R.: yes
    • Rich: yes
    • Roberts: yes
    • Rodriguez: yes
    • Simpson: yes
    • Snyder: yes
    • Sullivan: yes
    • Wallace: yes
    • Weissman: yes
    • Zamora Wilson: yes
    • Coleman: yes
    • President: yes

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/SB26-001

Attribution

Data from openstates_api_sync, retrieved 2026-10-10T11:06:31.532527Z

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