Workforce Housing & Housing Tax Credit
Sponsored By: Andrew Boesenecker (Democratic), Chris Richardson (Republican), Dylan Roberts (Democratic), Jeff Bridges (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 7 benefits, 1 costs, 0 mixed.
Buy state housing tax credits in 2027
Beginning January 1, 2027, a government or quasi‑government entity can transfer its state housing tax credits to a taxpayer. If you buy the credits, you are treated like the owner for claiming them. You can claim the credit on your Colorado return under the same rules owners follow.
No sales tax on county housing materials
Contractors and subcontractors do not pay sales or use tax on materials they buy for county workforce housing projects. The project must be undertaken by a county. This lowers material costs for qualifying jobs.
Recapture rules for bought housing credits
If the project's qualified basis falls during the compliance period, recapture applies to transferred credits. Your state income tax goes up by the recapture amount for that year. Your return must list who is subject to recapture and the amount allocated. The transferring entity must also report the buyer to the state.
Counties can fund housing without property taxes
County boards can spend money from the county general fund or other non‑property‑tax sources on workforce housing and housing programs, including housing authorities. This expands local funding choices beyond property taxes.
Sale money must fund the project
Beginning January 1, 2027, when a government entity sells housing tax credits, it must put all money from the sale back into the same project. This keeps credit‑sale dollars working on the housing development.
Cities and counties can sell land for housing
The law lets counties and cities sell government buildings or land for affordable or needed housing. Park land is not allowed. Local boards set the deal terms at a regular or special meeting. This speeds use of public property for housing.
Cities can use long housing leases
The law lets cities and towns sign long leases, including an option to buy, to support affordable or needed housing. The option cannot last more than 30 years or the property's useful life. The lease must be approved by ordinance and cannot be used to finance the housing itself. This gives cities another way to provide sites for homes.
Voter approval to join regional housing authority
A contract to form a regional housing authority can require voter approval. The ballot can be combined with a tax, impact fee, or debt question. The vote can occur at a general, biennial local, or odd‑year election. Counties pay the election costs. This gives residents a direct say on joining and funding the authority.
Sponsors & Cosponsors
Sponsors
Andrew Boesenecker
Democratic • House
Chris Richardson
Republican • House
Dylan Roberts
Democratic • Senate
Jeff Bridges
Democratic • Senate
Cosponsors
Brianna Titone
Democratic • House
Chad Clifford
Democratic • House
Eliza Hamrick
Democratic • House
Emily Sirota
Democratic • House
Gretchen Rydin
Democratic • House
Jennifer Bacon
Democratic • House
Jarvis Caldwell
Republican • House
Jamie Jackson
Democratic • House
Junie Joseph
Democratic • House
Javier Mabrey
Democratic • House
Julie McCluskie
Democratic • House
Kyle Brown
Democratic • House
Karen McCormick
Democratic • House
Kenny Nguyen
Democratic • House
Lorena Garcia
Democratic • House
Lesley Smith
Democratic • House
Meg Froelich
Democratic • House
Mandy Lindsay
Democratic • House
Manny Rutinel
Democratic • House
Ryan Gonzalez
Republican • House
Rebekah Stewart
Democratic • House
Sean Camacho
Democratic • House
Steven Woodrow
Democratic • House
Tisha Mauro
Democratic • House
Tammy Story
Democratic • House
Ty Winter
Republican • House
Yara Zokaie
Democratic • House
Cathy Kipp
Democratic • Senate
Iman Jodeh
Democratic • Senate
Julie Gonzales
Democratic • Senate
Kyle Mullica
Democratic • Senate
Lisa Cutter
Democratic • Senate
Marc Snyder
Democratic • Senate
Mike Weissman
Democratic • Senate
Tom Sullivan
Democratic • Senate
William Lindstedt
Democratic • Senate
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Governor Signed
3/25/2026HouseSigned by the Speaker of the House
3/18/2026HouseSent to the Governor
3/18/2026HouseSigned by the President of the Senate
3/17/2026SenateSenate Considered House Amendments - Result was to Concur - Repass
3/11/2026SenateHouse Third Reading Passed - No Amendments
3/10/2026HouseHouse Second Reading Special Order - Passed with Amendments - Floor
3/9/2026HouseHouse Committee on Transportation, Housing & Local Government Refer Unamended to House Committee of the Whole
3/4/2026HouseSenate Third Reading Passed - No Amendments
2/4/2026SenateIntroduced In House - Assigned to Transportation, Housing & Local Government
2/4/2026HouseSenate Second Reading Passed with Amendments - Committee, Floor
2/3/2026SenateSenate Committee on Local Government & Housing Refer Amended to Senate Committee of the Whole
1/29/2026SenateIntroduced In Senate - Assigned to Local Government & Housing
1/14/2026Senate
Bill Text
Engrossed
Final Act
Introduced
PA1
Reengrossed
Rerevised
Revised
Signed Act
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