# Colorado HB26-1233: Property Tax Proceedings for Nonresidential Property

Colorado HB26-1233, Property Tax Proceedings for Nonresidential Property, is a 2026 Regular Session House bill sponsored by Dylan Roberts (Democratic), Meghan Lukens (Democratic), Yara Zokaie (Democratic); status signed, last action 2026-06-03 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/CO-HB26-1233-2026A
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Colorado HB26-1233
- State: Colorado
- Session: 2026 Regular Session
- Title: Property Tax Proceedings for Nonresidential Property
- Status: signed
- Chamber: House
- Introduced: 2026-02-18
- Last action: 2026-06-03, Governor Signed
- Sponsors: Dylan Roberts (Democratic), Meghan Lukens (Democratic), Yara Zokaie (Democratic)
- Cosponsors: 12
- Subjects: Local Government
- Touches household money: yes
- Roll calls: 6 (165 yes, 77 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Commercial property appeals require detailed records: cost, low. 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 inco…
- False commercial tax filings bring penalties: cost, low. 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…
- Commercial tax appeals change deadlines and costs: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Dylan Roberts (Democratic), Senate
- Sponsor: Meghan Lukens (Democratic), House
- Sponsor: Yara Zokaie (Democratic), House
- Cosponsor: Jennifer Bacon (Democratic), House
- Cosponsor: Julie McCluskie (Democratic), House
- Cosponsor: Kyle Brown (Democratic), House
- Cosponsor: Kenny Nguyen (Democratic), House
- Cosponsor: Michael Carter (Democratic), House
- Cosponsor: Mandy Lindsay (Democratic), House
- Cosponsor: Cathy Kipp (Democratic), Senate
- Cosponsor: Iman Jodeh (Democratic), Senate
- Cosponsor: Jeff Bridges (Democratic), Senate
- Cosponsor: James Coleman (Democratic), Senate
- Cosponsor: Katie Wallace (Democratic), Senate
- Cosponsor: Lisa Cutter (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-05-12 | House | Senate amendments: Repass | pass | 42 | 22 |   |
| 2026-05-12 | House | Senate amendments: Concur | pass | 52 | 12 |   |
| 2026-05-08 | Senate | Third reading: Bill | pass | 22 | 12 |   |
| 2026-05-05 | Senate | Refer House Bill 26-1233, as amended, to the Committee of the Whole. | pass | 5 | 4 |   |
| 2026-04-16 | House | Third reading: Bill | pass | 38 | 23 |   |
| 2026-03-19 | House | Refer House Bill 26-1233, as amended, to the Committee of the Whole. | pass | 6 | 4 |   |

## Actions (17)

- 2026-06-03: Governor Signed (House)
- 2026-05-20: Signed by the Speaker of the House (House)
- 2026-05-20: Signed by the President of the Senate (Senate)
- 2026-05-20: Sent to the Governor (House)
- 2026-05-12: House Considered Senate Amendments - Result was to Concur - Repass (House)
- 2026-05-09: House Considered Senate Amendments - Result was to Laid Over Daily (House)
- 2026-05-08: Senate Third Reading Passed - No Amendments (Senate)
- 2026-05-07: Senate Second Reading Special Order - Passed with Amendments - Committee, Floor (Senate)
- 2026-05-06: Senate Second Reading Special Order - Laid Over Daily - No Amendments (Senate)
- 2026-05-05: Senate Committee on Finance Refer Amended to Senate Committee of the Whole (Senate)
- 2026-04-21: Introduced In Senate - Assigned to Finance (Senate)
- 2026-04-16: House Third Reading Passed - No Amendments (House)
- 2026-04-14: House Third Reading Laid Over Daily - No Amendments (House)
- 2026-04-13: House Second Reading Special Order - Passed with Amendments - Committee, Floor (House)
- 2026-03-24: House Second Reading Laid Over Daily - No Amendments (House)
- 2026-03-19: House Committee on Finance Refer Amended to House Committee of the Whole (House)
- 2026-02-18: Introduced In House - Assigned to Finance (House)

## Bill text

- Engrossed: [PDF](https://leg.colorado.gov/bill_files/114498/download)
- Final Act: [PDF](https://leg.colorado.gov/bill_files/116539/download)
- House Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/113558/download)
- Introduced: [PDF](https://leg.colorado.gov/bill_files/112162/download)
- Reengrossed: [PDF](https://leg.colorado.gov/bill_files/114787/download)
- Rerevised: [PDF](https://leg.colorado.gov/bill_files/116119/download)
- Revised: [PDF](https://leg.colorado.gov/bill_files/116044/download)
- Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/115868/download)
- Signed Act: [PDF](https://leg.colorado.gov/bill_files/117066/download)

## Related bills

- HB26-1250: Procedures Related to Civil Asset Forfeiture (signed)
- HB26-1298: Background Checks for Child Welfare Placements (signed)
- HB26-1414: Medical Record Requests (signed)
- SB26-155: Increase Access Homeowner's Insurance Enterprise (signed)
- HB26-1429: County Administration Public Assistance Programs (signed)
- HB26-1430: Transportation Funding Adjustments (signed)

## Sources
- [Engrossed (PDF)](https://leg.colorado.gov/bill_files/114498/download)
- [Final Act (PDF)](https://leg.colorado.gov/bill_files/116539/download)
- [House Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/113558/download)
- [Introduced (PDF)](https://leg.colorado.gov/bill_files/112162/download)
- [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/114787/download)
- [Rerevised (PDF)](https://leg.colorado.gov/bill_files/116119/download)
- [Revised (PDF)](https://leg.colorado.gov/bill_files/116044/download)
- [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/115868/download)
- [Signed Act (PDF)](https://leg.colorado.gov/bill_files/117066/download)

## Related
- [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A)
- [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A)
- [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A)
- [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A)
- [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A)
- [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A)
- [Colorado bills](https://policyrisk.com/states/colorado/bills)
- [Colorado state hub](https://policyrisk.com/states/colorado)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/CO-HB26-1233-2026A (as of 2026-10-16).
