This amendment changes who pays for witnesses in property tax cases by making the person filing the case pay their own witness costs and requiring the county to pay for the assessor's witness costs.
Colorado2026Enacted
HB26-1233
New Rules for Nonresidential Property Tax Information
Last scannedAug 24, 2026, 8:22 AM
In one sentence
Starting in the 2027 tax year, this law makes it a petty offense to give false information about nonresidential property values and changes how some appeals are handled.
What it does
- Makes it a petty offense for anyone to certify that property valuation information is true when it contains material errors regarding nonresidential property.
- Creates a petty offense for willfully helping someone file fraudulent or false data regarding the value of nonresidential property.
- Sets sentencing rules for people convicted of these offenses and lets county attorneys prosecute them in local courts where the property is located.
- Removes the right to earn penalty interest on tax refunds if a court finds a taxpayer committed one of these offenses.
- Requires petitioners appealing commercial rent-producing properties or denied abatement requests to provide specific information about that property.
- Allows counties to ask for appeals against board decisions to be heard in district court instead, while letting the petitioner choose which venue they prefer.
Who it affects
- Owners of nonresidential and rent-producing commercial real estate
- People who certify or help file property valuation information
- County attorneys responsible for prosecuting these offenses
- The board of assessment appeals
Limits and unknowns
- These rules only apply to property tax years starting on or after January 1, 2027.
- The law does not give the board of assessment appeals the power to decide if a taxpayer has lost their right to penalty interest.
Plain language
Terms to know
- Petty offense
- A minor crime that carries specific sentencing requirements under this law.
- Nonresidential property
- Real estate used for business or commercial purposes rather than as a home.
- Board of assessment appeals
- The group that reviews disputes about how much tax is owed on property values.
Official record
Sources
Official summary
For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right. Existing law requires a petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue. For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court. (Note: This summary applies to this bill as enacted.)
Official activity
Bill history
- Governor SignedGovernor
- Sent to the GovernorGovernor
- Signed by the President of the SenateSenate
- Signed by the Speaker of the HouseHouse
- House Considered Senate Amendments - Result was to Concur - RepassHouse
- House Considered Senate Amendments - Result was to Laid Over DailyHouse
- Senate Third Reading Passed - No AmendmentsSenate
- Senate Second Reading Special Order - Passed with Amendments - Committee, FloorSenate
- Senate Second Reading Special Order - Laid Over Daily - No AmendmentsSenate
- Senate Committee on Finance Refer Amended to Senate Committee of the WholeSenate
- Introduced In Senate - Assigned to FinanceSenate
- House Third Reading Passed - No AmendmentsHouse
- House Third Reading Laid Over Daily - No AmendmentsHouse
- House Second Reading Special Order - Passed with Amendments - Committee, FloorHouse
- House Second Reading Laid Over Daily - No AmendmentsHouse
- House Committee on Finance Refer Amended to House Committee of the WholeHouse
- Introduced In House - Assigned to FinanceHouse
Changes
Amendments
7 stored
This amendment changes the law to make it a petty offense for anyone who knowingly provides false information or helps others do so regarding nonresidential property taxes starting in January 2026.
This amendment changes the rules for nonresidential property tax appeals by letting counties ask to move cases to district court and clarifies that only a judge can decide if a taxpayer loses penalty interest after committing an offense.
This amendment changes the start date for new property tax rules from January 1, 2026, to January 1, 2027.
This amendment clarifies who can be punished for filing false property tax information and sets specific time limits for counties to respond in court.
This amendment requires the Board of Assessment Appeals to tell property owners that they do not have to move their case to District Court if a county asks for it, and explains that refusing will not hurt their case.
This amendment sets a specific start date for the law and adds rules about what happens if voters try to stop it with a petition.