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ColoradoHB25-12892025 Regular SessionHouse

Metropolitan District Leases & Property Tax Exemptions

Sponsored By: Chris Richardson (Republican), Lisa Frizell (Republican), Mike Weissman (Democratic), Yara Zokaie (Democratic)

Signed by Governor

Local GovernmentFiscal Policy & Taxes

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Private owners owe tax on leasebacks

Privately owned real or personal property remains taxable when leased to Colorado or one of its political subdivisions, including local governments. This rule applies when the property's use and possession are then leased back to a private person for private purposes. The private owner owes the property tax; the law does not set a tax rate or dollar amount.

Metropolitan districts face new tax-exemption checks

Metropolitan districts claiming property-tax exemptions for leases effective January 1, 2025, or later must file statements with county assessors. Statements must describe the district's actual use, legal authority, any private use, and required board-member conflict disclosures. A related conflict disclosure under the named laws triggers review. Within 14 days, the assessor must send the statement to the district and the body that approved its service plan. That body has 63 days after receipt to issue written findings deciding whether the property serves a public purpose. If not, the property loses its exemption, and the assessor must carry out the decision. These decisions cannot be appealed and do not create a private right to sue.

Sponsors & Cosponsors

Sponsors

  • Chris Richardson

    Republican • House

  • Lisa Frizell

    Republican • Senate

  • Mike Weissman

    Democratic • Senate

  • Yara Zokaie

    Democratic • House

Cosponsors

  • Andrew Boesenecker

    Democratic • House

  • Bob Marshall

    Democratic • House

  • Brianna Titone

    Democratic • House

  • Carlos Barron

    Republican • House

  • Eliza Hamrick

    Democratic • House

  • Elizabeth Velasco

    Democratic • House

  • Jennifer Bacon

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Larry Don Suckla

    Republican • House

  • Monica Duran

    Democratic • House

  • Matthew Martinez

    Democratic • House

  • Manny Rutinel

    Democratic • House

  • Regina English

    Democratic • House

  • Ryan Gonzalez

    Republican • House

  • Rebecca Keltie

    Republican • House

  • Rep. R. Pugliese

    Affiliation unavailable

  • Ron Weinberg

    Republican • House

  • Sheila Lieder

    Democratic • House

  • Cathy Kipp

    Democratic • Senate

  • Dafna Michaelson Jenet

    Democratic • Senate

  • Sen. F. Winter

    Affiliation unavailable

  • Iman Jodeh

    Democratic • Senate

  • Julie Gonzales

    Democratic • Senate

  • Katie Wallace

    Democratic • Senate

  • Lisa Cutter

    Democratic • Senate

  • Nick Hinrichsen

    Democratic • Senate

  • Tony Exum

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 121 • No: 0

Senate vote • 4/22/2025

Third reading: Bill

Yes: 35 • No: 0

Senate vote • 4/15/2025

Refer House Bill 25-1289 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.

Yes: 8 • No: 0

House vote • 3/26/2025

Third reading: Bill

Yes: 65 • No: 0

House vote • 3/20/2025

Refer House Bill 25-1289, as amended, to the Committee of the Whole.

Yes: 13 • No: 0

Actions Timeline

  1. Governor Signed

    6/3/2025House

  2. Signed by the Speaker of the House

    5/12/2025House

  3. Signed by the President of the Senate

    5/12/2025Senate

  4. Sent to the Governor

    5/12/2025House

  5. Senate Third Reading Passed - No Amendments

    4/22/2025Senate

  6. Senate Second Reading Passed - No Amendments

    4/21/2025Senate

  7. Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole

    4/15/2025Senate

  8. Introduced In Senate - Assigned to Finance

    4/1/2025Senate

  9. House Third Reading Passed - No Amendments

    3/26/2025House

  10. House Second Reading Special Order - Passed with Amendments - Committee

    3/25/2025House

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

    3/20/2025House

  12. Introduced In House - Assigned to Finance

    2/28/2025House

Bill Text

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