# Colorado SB26-046: Property Tax Administrative Procedures Colorado SB26-046, Property Tax Administrative Procedures, is a 2026 Regular Session Senate bill sponsored by Chris Richardson (Republican), Lisa Frizell (Republican), Matt Ball (Democratic) and 1 others; status signed, last action 2026-03-26 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-SB26-046-2026A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB26-046 - State: Colorado - Session: 2026 Regular Session - Title: Property Tax Administrative Procedures - Status: signed - Chamber: Senate - Introduced: 2026-01-27 - Last action: 2026-03-26, Governor Signed - Sponsors: Chris Richardson (Republican), Lisa Frizell (Republican), Matt Ball (Democratic), Yara Zokaie (Democratic) - Cosponsors: 20 - Subjects: Fiscal Policy & Taxes - Touches household money: yes - Roll calls: 4 (113 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Counties can choose alternate tax protests: benefit, low. Beginning January 1, 2027, counties can choose an alternate property tax protest and appeal process at the assessor’s request. The county must choose by May 1 for that year. Its choice can cover real property, personal property, or both. In counties using this process, personal-property protest hea… - Higher local limits for property tax refunds: benefit, low. The law raises the local property tax refund or reduction threshold from $10,000 to $20,000 per tract, parcel, lot, or personal-property schedule. Assessors can settle claims up to that amount by written agreement. County boards recommending more than $20,000 must send one application to the state… - Later deadlines for some valuation appeals: benefit, low. After a county board denies all or part of your valuation petition, the latest applicable deadline controls further review. The dates are September 1, or December 1 in counties using the alternate process. For notices outside the regular schedule, the appeal-or-arbitration deadline also allows 30 d… - Simpler forms and fairer valuation hearings: benefit, low. The state property tax administrator must publish standard forms and instructions for every appeal level, including a letter of authorization. Notarization is unnecessary when the administrator’s guidance allows other reliable ways to confirm authenticity. County boards must weigh valuation evidenc… - Senior homeowners get limited late filing: mixed, low. Beginning January 1, 2027, applications for qualified-senior primary-residence classification are due July 15. Assessors must accept late applications through August 15. However, the assessor’s decision on any application filed after July 15 is final and cannot be challenged. This includes applicat… - Taxpayers get arbitration deadlines and limits: mixed, low. To choose arbitration, notify the county board by the latest applicable date: September 1, or December 1 in alternate-process counties. For off-schedule notices, the deadline also allows 30 days after the board’s decision. You and the board must select an arbitrator within 15 days after your notice… ## Sponsors and cosponsors - Sponsor: Chris Richardson (Republican), House - Sponsor: Lisa Frizell (Republican), Senate - Sponsor: Matt Ball (Democratic), Senate - Sponsor: Yara Zokaie (Democratic), House - Cosponsor: Bob Marshall (Democratic), House - Cosponsor: Jennifer Bacon (Democratic), House - Cosponsor: Kenny Nguyen (Democratic), House - Cosponsor: Manny Rutinel (Democratic), House - Cosponsor: Ryan Gonzalez (Republican), House - Cosponsor: Rebecca Keltie (Republican), House - Cosponsor: Steven Woodrow (Democratic), House - Cosponsor: Barbara Kirkmeyer (Republican), Senate - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Dylan Roberts (Democratic), Senate - Cosponsor: Iman Jodeh (Democratic), Senate - Cosponsor: Jeff Bridges (Democratic), Senate - Cosponsor: John Carson (Republican), Senate - Cosponsor: James Coleman (Democratic), Senate - Cosponsor: Janice Marchman (Democratic), Senate - Cosponsor: Kyle Mullica (Democratic), Senate - Cosponsor: Lisa Cutter (Democratic), Senate - Cosponsor: Marc Catlin (Republican), Senate - Cosponsor: Marc Snyder (Democratic), Senate - Cosponsor: Tony Exum (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-12 | House | Third reading: Bill | pass | 63 | 0 | | | 2026-03-09 | House | Refer Senate Bill 26-046 to the Committee of the Whole. | pass | 10 | 0 | | | 2026-02-25 | Senate | Third reading: Bill | pass | 32 | 0 | | | 2026-02-17 | Senate | Refer Senate Bill 26-046, as amended, to the Committee of the Whole. | pass | 8 | 0 | | ## Actions (14) - 2026-03-26: Governor Signed (House) - 2026-03-18: Signed by the Speaker of the House (House) - 2026-03-18: Sent to the Governor (House) - 2026-03-17: Signed by the President of the Senate (Senate) - 2026-03-12: House Third Reading Passed - No Amendments (House) - 2026-03-11: House Second Reading Special Order - Passed - No Amendments (House) - 2026-03-09: House Committee on Finance Refer Unamended to House Committee of the Whole (House) - 2026-02-26: Introduced In House - Assigned to Finance (House) - 2026-02-25: Senate Third Reading Passed - No Amendments (Senate) - 2026-02-24: Senate Second Reading Passed with Amendments - Committee, Floor (Senate) - 2026-02-23: Senate Second Reading Laid Over to 02/24/2026 - No Amendments (Senate) - 2026-02-20: Senate Second Reading Laid Over to 02/23/2026 - No Amendments (Senate) - 2026-02-17: Senate Committee on Finance Refer Amended to Senate Committee of the Whole (Senate) - 2026-01-27: Introduced In Senate - Assigned to Finance (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/112547/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/113295/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/110973/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/112574/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/113204/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/113161/download) - Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/112134/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/113774/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/112547/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/113295/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/110973/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/112574/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/113204/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/113161/download) - [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/112134/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/113774/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-SB26-046-2026A (as of 2026-10-16).