Bill Commons

CO SB 46

enacted

Property Tax Administrative Procedures

Colorado · 2026 Regular Session · upper

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Quick answers

Did CO SB 46 pass?

Yes. CO SB 46 has been enacted into law. Latest recorded action (2026-03-26): Governor Signed

What is CO SB 46 about?

The act makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information.      Modifications to deadlines. The act modifies property tax-related deadlines as follows:Aligns the regular and late application dates for the qualified-senior primary residence real property classification and the property tax exemption for qualifying veterans with disabilities and their spouses with those for the property tax exemption for qualifying seniors and their spouses. The regular application deadline is July 15, and late applications may be accepted until August 15.Increases from $10,000 to $20,000 the current threshold for a board of county commissioners (board) to recommend, or a county assessor with the approval of a board to settle, an abatement or refund of taxes. The threshold for the board being required to submit recommended abatement applications to the property tax administrator (administrator) for review is similarly increased from $10,000 to $20,000. The board is not required to submit an application to the administrator in the case of an abatement or refund caused by a valuation change made to ensure matching values within the same reassessment cycle.Clarifies the timeline for a petitioner to appeal a decision of the board of county equalization to the board of assessment appeals or submit the case to arbitration;Changes the real property protest deadline from June 8 to June 1;Changes the deadline from June 15 to July 15 for a county assessor to send a notice of valuation of personal property and changes the personal property protest deadline from June 30 to July 31 for a county that uses alternate protest and appeal procedures (alternate procedures) to determine objections and protests for taxable property;Clarifies that a county's use of alternate procedures may apply to real or personal property, or both; andAligns the protest deadline for personal property with the date that county assessors must conclude their hearings on such protests so that both the protest and hearing conclusion dates for personal property are June 30, or, for a county that uses alternate procedures, July 31.      Modifications to requirements for transmitting information. The act modifies requirements for transmitting property tax information as follows:Clarifies that a county assessor or the board may transmit a required abstract of assessment, certification of taxes levied, or application for a recommended abatement or refund in excess of $20,000 to the administrator in a paper or electronic format;Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one;Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which are still required to be reviewed by the advisory committee to the administrator;Requires the administrator to prepare and publish standardized forms, including a letter of authorization, for all levels of property tax appeals;Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one; andReduces the number of copies of an abstract of assessment that needs to be prepared to one.(Note: This summary applies to this bill as enacted.)

Who sponsors CO SB 46?

Y. Zokaie, C. Richardson, L. Frizell and 1 others are the primary sponsors of CO SB 46, joined by 20 cosponsors.

Description

The act makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information.      Modifications to deadlines. The act modifies property tax-related deadlines as follows:Aligns the regular and late application dates for the qualified-senior primary residence real property classification and the property tax exemption for qualifying veterans with disabilities and their spouses with those for the property tax exemption for qualifying seniors and their spouses. The regular application deadline is July 15, and late applications may be accepted until August 15.Increases from $10,000 to $20,000 the current threshold for a board of county commissioners (board) to recommend, or a county assessor with the approval of a board to settle, an abatement or refund of taxes. The threshold for the board being required to submit recommended abatement applications to the property tax administrator (administrator) for review is similarly increased from $10,000 to $20,000. The board is not required to submit an application to the administrator in the case of an abatement or refund caused by a valuation change made to ensure matching values within the same reassessment cycle.Clarifies the timeline for a petitioner to appeal a decision of the board of county equalization to the board of assessment appeals or submit the case to arbitration;Changes the real property protest deadline from June 8 to June 1;Changes the deadline from June 15 to July 15 for a county assessor to send a notice of valuation of personal property and changes the personal property protest deadline from June 30 to July 31 for a county that uses alternate protest and appeal procedures (alternate procedures) to determine objections and protests for taxable property;Clarifies that a county's use of alternate procedures may apply to real or personal property, or both; andAligns the protest deadline for personal property with the date that county assessors must conclude their hearings on such protests so that both the protest and hearing conclusion dates for personal property are June 30, or, for a county that uses alternate procedures, July 31.      Modifications to requirements for transmitting information. The act modifies requirements for transmitting property tax information as follows:Clarifies that a county assessor or the board may transmit a required abstract of assessment, certification of taxes levied, or application for a recommended abatement or refund in excess of $20,000 to the administrator in a paper or electronic format;Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one;Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which are still required to be reviewed by the advisory committee to the administrator;Requires the administrator to prepare and publish standardized forms, including a letter of authorization, for all levels of property tax appeals;Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one; andReduces the number of copies of an abstract of assessment that needs to be prepared to one.(Note: This summary applies to this bill as enacted.)

Introduced
2026-01-27
Latest action
2026-03-26 — Governor Signed
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Y. Zokaiesponsor
  • C. Richardsonsponsor
  • L. Frizellsponsor
  • M. Ballsponsor
  • R. Keltiecosponsor
  • R. Gonzalezcosponsor
  • J. Baconcosponsor
  • M. Snydercosponsor
  • D. Robertscosponsor
  • K. Mullicacosponsor
  • J. Marchmancosponsor
  • B. Kirkmeyercosponsor
  • S. Woodrowcosponsor
  • I. Jodehcosponsor
  • T. Exumcosponsor
  • L. Cuttercosponsor
  • J. Colemancosponsor
  • M. Catlincosponsor
  • J. Carsoncosponsor
  • J. Bridgescosponsor
  • C. Kippcosponsor
  • M. Rutinelcosponsor
  • K. Nguyencosponsor
  • B. Marshallcosponsor

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-03-26

    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. 2026-03-12

    House Third Reading Passed - No Amendments

    passage,reading-3

  6. 2026-03-11

    House Second Reading Special Order - Passed - No Amendments

  7. 2026-03-09

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

    committee-passage,referral-committee

  8. 2026-02-26

    Introduced In House - Assigned to Finance

    introduction

  9. 2026-02-25

    Senate Third Reading Passed - No Amendments

    passage,reading-3

  10. 2026-02-24

    Senate Second Reading Passed with Amendments - Committee, Floor

    reading-2

  11. 2026-02-23

    Senate Second Reading Laid Over to 02/24/2026 - No Amendments

  12. 2026-02-20

    Senate Second Reading Laid Over to 02/23/2026 - No Amendments

  13. 2026-02-17

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

    committee-passage,referral-committee

  14. 2026-01-27

    Introduced In Senate - Assigned to Finance

    introduction

Versions

Documents

Votes

  • Adopt amendment L.002 (Attachment B)

    2026-02-17 · pass · 0-0

  • Adopt amendment L.001 (Attachment A)

    2026-02-17 · pass · 0-0

  • Refer Senate Bill 26-046, as amended, to the Committee of the Whole.

    2026-02-17 · pass · 0-0

    Member-level votes (9)
    • Matt Ball: yes
    • Scott Bright: yes
    • Lisa Frizell: yes
    • Julie Gonzales: yes
    • Kyle Mullica: yes
    • Cleave Simpson: yes
    • Marc Snyder: yes
    • Janice Marchman: excused
    • Cathy Kipp: yes

  • Refer Senate Bill 26-046 to the Committee of the Whole.

    2026-03-09 · pass · 0-0

    Member-level votes (11)
    • Max Brooks: yes
    • Sean Camacho: yes
    • Ken DeGraaf: excused
    • Lorena Garcia: yes
    • Ryan Gonzalez: yes
    • Anthony Hartsook: yes
    • Bob Marshall: yes
    • Rebekah Stewart: yes
    • Yara Zokaie: yes
    • Brianna Titone: yes
    • Steven Woodrow: yes

  • BILL

    2026-03-12 · pass · 0-0

    Member-level votes (65)
    • Bacon: yes
    • Barron: yes
    • Boesenecker: yes
    • Bottoms: yes
    • Bradfield: yes
    • Bradley: yes
    • Brooks: yes
    • Brown: yes
    • Caldwell: yes
    • Camacho: excused
    • Carter: yes
    • Clifford: yes
    • DeGraaf: yes
    • Duran: yes
    • English: yes
    • Espenoza: yes
    • Feret: yes
    • Flanell: yes
    • Froelich: yes
    • Garcia: yes
    • Garcia Sander: yes
    • Gilchrist: yes
    • Goldstein: yes
    • Gonzalez R.: yes
    • Hamrick: yes
    • Hartsook: yes
    • Jackson: yes
    • Johnson: yes
    • 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: yes
    • Ricks: excused
    • Rutinel: yes
    • Rydin: yes
    • Sirota: yes
    • Slaugh: yes
    • Smith: yes
    • Soper: yes
    • Stewart K.: yes
    • Stewart R.: yes
    • Story: yes
    • Suckla: yes
    • Taggart: yes
    • Titone: yes
    • Valdez: yes
    • Velasco: yes
    • Weinberg: yes
    • Willford: yes
    • Winter T.: yes
    • Woodrow: yes
    • Woog: yes
    • Zokaie: yes
    • McCluskie: yes

Related bills

No related bills recorded for this bill.

Official source

https://leg.colorado.gov/bills/SB26-046

Attribution

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

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