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Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
ENGROSSED
This Version Includes All Amendments Adopted
on Second Reading in the House of Introduction
LLS NO. 26-0387.02 Nicole Myers x4326 HOUSE BILL 26-1233
House Committees Senate Committees
Finance
A BILL FOR AN ACT
CONCERNING PROPERTY TAX PR OCEDURES FOR NONRESIDENTIAL101
PROPERTIES.102
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov.)
Penalties for providing false information for tax purposes. A
county may require a nonresidential property owner to provide certain
information to the assessor, the county board of equalization, or the board
of county commissioners in connection with property valuation.
Currently, there is no penalty for a property owner's failure to provide this
information or for misreporting information that is provided. For property
HOUSE
Amended 2nd Reading
April 13, 2026
HOUSE SPONSORSHIP
Lukens and Zokaie,
SENATE SPONSORSHIP
Roberts,
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
tax years commencing on or after January 1, 2026, the bill imposes civil
penalties for a nonresidential property owner's failure to provide
information and for willfully providing false information.
Option to move an appeal to district court. Currently, an appeal
from a board of county commissioners' decision on an abatement petition
may only be filed with the board of assessment appeals. In addition,
currently an appeal from a county board of equalization's decision on a
petition for appeal may be filed in either the district court or with the
board of assessment appeals at the election of the taxpayer. For property
tax years commencing on or after January 1, 2026, the bill allows a
county or the board of assessment appeals to request to move or transfer
a nonresidential property case that was filed with the board of assessment
appeals to the district court when certain criteria are satisfied. The bill
does not alter the de novo nature of a nonresidential appeal, but specifies
that when weighing evidence and assessing credibility, the board of
assessment appeals or district court shall consider changes in the
valuation information submitted by a petitioner to the county assessor,
county board of equalization, or board of county commissioners regarding
the property at issue.
Waiver of the right to interest during the tax appeal process.
Currently, a county is required to pay penalty interest at the rate of 1% per
month for a total of 12% per year, on any refund of taxes. For property
tax years commencing on or after January 1, 2026, if the district court or
board of assessment appeals finds that a nonresidential property owner
changed certain disclosed information, intentionally delayed the
resolution process, or intentionally provided false information, the
property owner waives the right to interest earned on the tax refunded.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 39-5-115, add (3) as2
follows:3
39-5-115. Taxpayer to furnish information - affidavit on4
mineral leases.5
6
(3) (a) F OR PROPERTY TAX YEARS COMMENCING ON OR AFTER7
JANUARY 1, 2026, ANY PERSON WHO , IN CONNECTION WITH8
NONRESIDENTIAL PROPERTY, WILLFULLY MAKES AND SUBSCRIBES ANY9
INFORMATION REQUIRED BY THIS SECTION THAT IS VERIFIED BY A WRITTEN10
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DECLARATION CERTIFYING THE TRUTH AND ACCURACY OF THE1
INFORMATION BUT THAT IS NOT TRUE AND ACCURATE AS TO EVERY2
MATERIAL MATTER, COMMITS A PETTY OFFENSE.3
(b) F OR PROPERTY TAX YEARS COMMENCING ON OR AFTER4
JANUARY 1, 2026, ANY PERSON WHO , IN CONNECTION WITH5
NONRESIDENTIAL PROPERTY, WILLFULLY AIDS OR ASSISTS IN , OR6
PROCURES, COUNSELS, OR ADVISES THE PREPARATION OR PRESENTATION7
OF ANY INFORMATION REQUIRED BY THIS SECTION THAT IS FRAUDULENT8
OR FALSE, COMMITS A PETTY OFFENSE.9
(c) C ONVICTION OF A PETTY OFFENSE PURSUANT TO THIS10
SUBSECTION (3) IS LIMITED TO THE PERSON WHO FILES OR ASSISTS IN11
FILING INFORMATION THAT IS NOT TRUE AND ACCURATE AS SPECIFIED IN12
SUBSECTION (3)(a) OF THIS SECTION OR INFORMATION THAT IS13
FRAUDULENT OR FALSE AS SPECIFIED IN SUBSECTION (3)(b) OF THIS14
SECTION.15
(d) A NY PERSON CONVICTED OF A PETTY OFFENSE UNDER THIS16
SUBSECTION (3) SHALL BE SENTENCED IN ACCORDANCE WITH SECTION17
18-1.3-503.18
(e) T HE COUNTY ATTORNEY IS AUTHORIZED TO FILE AND19
PROSECUTE ANY ACTION ARISING UNDER THIS SUBSECTION (3) IN THE20
COUNTY COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED.21
SECTION 2. In Colorado Revised Statutes, 39-8-107, amend 22
(1) and (5)(a)(I) as follows:23
39-8-107. Hearings on appeal.24
(1) At the hearing upon a petition, the assessor or the assessor's25
authorized representative shall be present and shall produce information26
to support the basis and amount of the assessor's valuation of the27
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property. The board shall hear and consider all testimony and examine all1
exhibits produced or introduced by either the petitioner or the assessor,2
with no presumption in favor of any pending valuation, and may3
subpoena witnesses to testify. THE PETITIONER SHALL PAY the costs of4
producing the petitioner's witnesses shall be paid by the petitioner, and5
THE COUNTY SHALL PAY the costs of producing the assessor's witnesses.6
shall be paid by the county. On the basis of the testimony produced and7
the exhibits introduced, the board shall grant or deny the petition, in8
whole or in part, and shall notify the petitioner and the assessor in9
writing. If the board de nies the petition, in whole or in part, such THE10
written notice shall inform the petitioner of the right to appeal within the11
thirty-day period following the denial to the district court or the board of12
assessment appeals pursuant to the provisions of section 39-8-108 (1) or13
within the thirty-day period following the denial to submit the case to14
arbitration pursuant to the provisions of section 39-8-108.5. Such THE15
notice shall state that, if the appeal is to the board of assessment appeals,16
the hearing before the board of assessment appeals shall WILL be the last17
hearing at which testimony, exhibits, or any other type of evidence may18
be introduced by either party, and that, if there is an appeal to the court of19
appeals pursuant to section 39-8-108 (2), the record from the hearing20
before the board of assessment appeals and no new evidence shall be the21
basis for the court's decision. The phone number and address of the board22
of assessment appeals shall also be included on the notice. The notice23
shall also state, in general terms, how to pursue arbitration and that, if a24
taxpayer submits the case to arbitration, the decision reached under such25
process shall WILL be final and not subject to review. If a referee heard26
the case, the board shall, at the written request of any taxpayer or any27
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agent of such taxpayer within seven working days after receipt of said1
request, make available to the taxpayer or agent the referee's findings and2
recommendations. At the board's election, the board may either mail, fax,3
or send by electronic transmission such THE findings and4
recommendations OF THE REFEREE to the address, phone number, or5
electronic address supplied by said taxpayer or agent. Upon receipt of6
such request, the board shall notify the taxpayer or agent of the estimated7
cost of providing such THE findings and recommendations OF THE8
REFEREE, payment of which shall be made prior to providing such9
findings and recommendations. Upon providing such THE findings and10
recommendations OF THE REFEREE, the board may include a bill for the11
reasonable cost above the estimated cost and up to the statutory maximum12
which shall be due and payable upon receipt by the taxpayer or agent.13
(5) (a) (I) On and after August 10, 2011, in addition to any other14
requirements under law, any petitioner appealing either a valuation of15
rent-producing commercial real property to the board of assessment16
appeals pursuant to section 39-8-108 (1) or a denial of an abatement of17
taxes pursuant to section 39-10-114 shall provide to the county board of18
equalization or to the board of county commissioners of the county in the19
case of an abatement, and not to the board of assessment appeals, the20
following information, if applicable:21
(A) PROPERTY-SPECIFIC actual annual rental income for two full22
years including the base year for the relevant property tax year;23
(B) PROPERTY-SPECIFIC tenant reimbursements for two full years24
including the base year for the relevant property tax year;25
(C) P ROPERTY-SPECIFIC itemized expenses for two full years26
including the base year for the relevant property tax year; and27
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(D) P ROPERTY-SPECIFIC rent roll data as of the valuation date,1
including the name of any tenants, the address, unit, or suite number of2
the subject property, lease start and end dates, option terms, base rent,3
square footage leased, and vacant space for two years including the year4
of the valuation date and the prior year.5
6
SECTION 3. In Colorado Revised Statutes, 39-8-108, amend (1)7
and (5)(d) as follows:8
39-8-108. Decision - review - opportunity to submit case to9
arbitration.10
(1) (a) If the county board of equalization grants a petition, in11
whole or in part, the assessor shall adjust the valuation accordingly; but,12
if the petition is denied, in whole or in part, the petitioner may appeal the13
valuation set by the assessor or, if the valuation is adjusted as a result of14
a decision of the county board of equalization, the adjusted valuation to15
the board of assessment appeals or to the district court of the county16
wherein the petitioner's property is located for a trial de novo, or the17
petitioner may submit the case to arbitration pursuant to the provisions of18
section 39-8-108.5. Such appeal or submission to arbitration shall be19
taken no later than thirty days after the date such denial was mailed20
pursuant to section 39-8-107 (2). Any decision rendered by the county21
board of equalization shall state that the petitioner has the right to appeal22
the decision of the county board to the board of assessment appeals or to23
the district court of the county wherein the petitioner's property is located24
or to submit the case to arbitration and, to preserve such right, the time by25
which such appeal or submission to arbitration must be made. Any26
request by a taxpayer for a hearing before the board of assessment appeals27
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shall be accompanied by a nonrefundable filing fee in an amount1
specified in section 39-2-125 (1)(h). In addition, any request by a2
taxpayer for a hearing before the board of assessment appeals shall be3
stamped with the date on which such request was received by the board.4
All such requests shall be presumed to be on time unless the board can5
present evidence to show otherwise.6
(b) F OR PROPERTY TAX YEARS COMMENCING ON OR AFTER7
JANUARY 1, 2026, IF A NONRESIDENTIAL PROPERTY OWNER APPEALS A8
DECISION TO THE BOARD OF ASSESSMENT APPEALS PURSUANT TO9
SUBSECTION (1)(a) OF THIS SECTION, THE GOVERNING BODY OF THE10
COUNTY MAY FILE A MOTION WITH THE BOARD OF ASSESSMENT APPEALS11
NOTING THE COUNTY'S PREFERENCE THAT THE CASE BE HEARD IN THE12
DISTRICT COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED .13
THE COUNTY MUST FILE ITS MOTION WITHIN FORTY-TWO DAYS AFTER THE14
FILING OF THE PETITION WITH THE BOARD OF ASSESSMENT APPEALS. THE15
PETITIONER MUST RESPOND WITH THEIR ELECTION WITHIN TWENTY -ONE16
DAYS AFTER THE COUNTY'S MOTION. THE FILING OF SUCH A MOTION DOES17
NOT ALTER THE VENUE OF THE CASE , AND THE BOARD OF ASSESSMENT18
APPEALS RETAINS JURISDICTION UNLESS THE PETITIONER ELECTS TO19
WITHDRAW THE APPEAL AND FILE IN DISTRICT COURT PURS UANT TO20
APPLICABLE LAW.21
(5) In any appeal authorized by this section or by section22
39-5-122, 39-5-122.7, or 39-10-114:23
(d) Upon request, the respondent shall make available to the24
taxpayer two working days prior to any appeal hearing data supporting the25
assessor's valuation. Such request shall be accompanied by data26
supporting the taxpayer's valuation. Nothing in this paragraph (d)27
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SUBSECTION (5)(d) shall be construed to prohibit the introduction at such1
appeal hearing of any data discovered as a result of the exchange of data2
required by this paragraph (d); and SUBSECTION (5)(d);3
4
SECTION 4. In Colorado Revised Statutes, 39-10-104.5, add5
(3)(d) as follows:6
39-10-104.5. Payment dates - optional payment dates - failure7
to pay - delinquency.8
9
(3) (d) (I) IF A COURT OF COMPETENT JURISDICTION FINDS THAT10
THE TAXPAYER HAS COMMITTED A PETTY OFFENSE UNDER SECTION11
39-5-115 (3), THE TAXPAYER IS NOT ENTITLED TO PENALTY INTEREST12
PURSUANT TO THIS SUBSECTION (3).13
(II) T HE BOARD OF ASSESSMENT APPEALS DOES NOT HAVE14
AUTHORITY TO DETERMINE WHETHER A TAXPAYER HAS FORFEITED THE15
RIGHT TO PENALTY INTEREST. A DETERMINATION OF WHETHER A16
TAXPAYER HAS FORFEITED THE RIGHT TO PENALTY INTEREST IS MADE17
SOLELY BY THE COURT IN CONNECTION WITH A PROSECUTION FOR WILLFUL18
MISINFORMATION.19
SECTION 5. Safety clause. The general assembly finds,20
determines, and declares that this act is necessary for the immediate21
preservation of the public peace, health, or safety or for appropriations for22
the support and maintenance of the departments of the state and state23
institutions.24
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