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ColoradoHB26-12332026 Regular SessionHouseWALLET

Property Tax Proceedings for Nonresidential Property

Sponsored By: Dylan Roberts (Democratic), Meghan Lukens (Democratic), Yara Zokaie (Democratic)

Signed by Governor

Local Government

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 2 costs, 1 mixed.

Commercial property appeals require detailed records

The law retains commercial rental-property disclosure requirements originally applicable beginning August 10, 2011. Petitioners challenging values before the assessment appeals board or appealing denied tax abatements must provide applicable records before proceedings. Property-specific rental income, tenant reimbursements, and itemized expenses must cover two full years, including the base year. Rent rolls must show the property as of the valuation date for the valuation year and prior year. They must list tenant names and addresses, units, lease dates and options, base rents, unit square footage, and vacant space.

False commercial tax filings bring penalties

For property tax years starting January 1, 2026, or later, willfully certifying materially false required nonresidential property information is a petty offense. Willfully helping prepare or present false required information is also an offense. County attorneys can prosecute where the property is located; civil penalties also apply for missing or misreported required information. Taxpayers lose interest on refunds for affected years when a court or appeals board finds intentional changes, false information, or delay. Separately, only a court finding that the taxpayer committed the petty offense removes penalty interest on a refund.

Commercial tax appeals change deadlines and costs

For tax years starting January 1, 2026, or later, counties have 42 days after filing to request district court review. Petitioners must choose within 21 days after that motion; the assessment appeals board keeps jurisdiction unless they withdraw and refile. Appeals remain fresh reviews, and courts and boards must consider valuation information previously submitted to county bodies. Petitioners retain access to data supporting the assessor's value at least two working days before hearings. Counties pay to produce assessor witnesses, and the law removes the requirement that petitioners pay for their own witnesses.

Sponsors & Cosponsors

Sponsors

  • Dylan Roberts

    Democratic • Senate

  • Meghan Lukens

    Democratic • House

  • Yara Zokaie

    Democratic • House

Cosponsors

  • Jennifer Bacon

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Kyle Brown

    Democratic • House

  • Kenny Nguyen

    Democratic • House

  • Michael Carter

    Democratic • House

  • Mandy Lindsay

    Democratic • House

  • Cathy Kipp

    Democratic • Senate

  • Iman Jodeh

    Democratic • Senate

  • Jeff Bridges

    Democratic • Senate

  • James Coleman

    Democratic • Senate

  • Katie Wallace

    Democratic • Senate

  • Lisa Cutter

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 165 • No: 77

House vote • 5/12/2026

Senate amendments: Repass

Yes: 42 • No: 22

House vote • 5/12/2026

Senate amendments: Concur

Yes: 52 • No: 12

Senate vote • 5/8/2026

Third reading: Bill

Yes: 22 • No: 12

Senate vote • 5/5/2026

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

Yes: 5 • No: 4

House vote • 4/16/2026

Third reading: Bill

Yes: 38 • No: 23

House vote • 3/19/2026

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

Yes: 6 • No: 4

Actions Timeline

  1. Governor Signed

    6/3/2026House

  2. Signed by the Speaker of the House

    5/20/2026House

  3. Signed by the President of the Senate

    5/20/2026Senate

  4. Sent to the Governor

    5/20/2026House

  5. House Considered Senate Amendments - Result was to Concur - Repass

    5/12/2026House

  6. House Considered Senate Amendments - Result was to Laid Over Daily

    5/9/2026House

  7. Senate Third Reading Passed - No Amendments

    5/8/2026Senate

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

    5/7/2026Senate

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

    5/6/2026Senate

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

    5/5/2026Senate

  11. Introduced In Senate - Assigned to Finance

    4/21/2026Senate

  12. House Third Reading Passed - No Amendments

    4/16/2026House

  13. House Third Reading Laid Over Daily - No Amendments

    4/14/2026House

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

    4/13/2026House

  15. House Second Reading Laid Over Daily - No Amendments

    3/24/2026House

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

    3/19/2026House

  17. Introduced In House - Assigned to Finance

    2/18/2026House

Bill Text

  • Engrossed

    PDF

  • Final Act

    PDF

  • House Finance Preamend

    PDF

  • Introduced

    PDF

  • Reengrossed

    PDF

  • Rerevised

    PDF

  • Revised

    PDF

  • Senate Finance Preamend

    PDF

  • Signed Act

    PDF

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