SB26-105 • 2026

County Executive Officer Disclosures

The bill requires coroners clerks and recorders, and assessors (county officers) to file post on their official website written disclosures of their financial interest in specified businesses regulate

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Sen. N. Hinrichsen, Rep. M. Martinez, Rep. T. Mauro, Sen. A. Benavidez, Sen. J. Coleman, Sen. L. Cutter, Sen. T. Exum, Sen. J. Gonzales, Sen. I. Jodeh, Sen. C. Kipp, Sen. C. Kolker, Sen. W. Lindstedt, Sen. J. Marchman, Sen. K. Mullica, Sen. D. Roberts, Sen. M. Snyder, Sen. T. Sullivan, Sen. K. Wallace, Sen. M. Weissman
Last action: 2026-04-02
Official status: House Second Reading Laid Over Daily - No Amendments
Effective date: Not listed

Plain English Breakdown

The official summary does not provide details about annual disclosures for coroners beyond financial interests in regulated businesses. The candidate explanation includes this detail which is not supported by the provided official source material.

County Officer Financial Disclosure Rules

The bill requires certain county officers to disclose financial interests in businesses regulated by their offices and prohibits them from participating in actions affecting those businesses.

What This Bill Does

Requires coroners, clerks and recorders, and assessors (county officers) to file written disclosures of any financial interest they have in specific businesses regulated by their respective offices within 30 days of taking office or acquiring the interest, whichever is later.
Specifies that these disclosures must be posted on the official website of each county officer.
Prohibits a county officer from participating in actions that would directly and specifically affect a business where they have a disclosed financial interest.

Who It Names or Affects

Coroners, clerks and recorders, and assessors in Colorado counties
Businesses regulated by these county officers

Terms To Know

Financial Interest: Ownership interest, employment relationship, management role, contractual relationship, or other direct pecuniary interest.
Regulated Business: A business that is subject to regulation or oversight by the office of a county officer.

Limits and Unknowns

The bill does not specify what happens if a disclosure is not made within the required timeframe.
It is unclear how this legislation will be enforced and what penalties might apply for non-compliance.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

L.003

HOU Transportation, Housing & Local Government

Passed [*]

Plain English: The amendment changes the requirements for coroners elected after November 5, 2024 in counties with a population over 150,000 to be either certified death investigators or forensic pathologists.

Coroners elected on or after November 5, 2024 in large Colorado counties must now be certified by the American Board of Medicolegal Death Investigators or the American Board of Pathology.

The amendment text does not specify what happens if a coroner is not certified as required.
It's unclear how this change will affect smaller counties with populations under 150,000.

L.004

HOU Transportation, Housing & Local Government

Passed [*]

Plain English: The amendment changes the word 'corners' to 'coroners' in a bill about disclosures by county officers.

Changes the term 'CORNERS' to 'CORONERS' in the bill text.

The amendment only specifies changing one word and does not provide additional context on how this affects the overall bill's requirements or intent.

L.005

HOU Transportation, Housing & Local Government

Lost

Plain English: The amendment adds a new section to the bill that allows county coroners to continue operating mortuaries, funeral homes, crematories, embalming services, or other death-care businesses without violating the disclosure requirements.

Adds an exception for county coroners who can still operate death-care businesses even if they are required to file financial disclosures.

The amendment does not specify how this exception interacts with existing laws or regulations regarding conflicts of interest for county coroners.

L.002

SEN Local Government & Housing

Passed [*]

Plain English: The amendment changes the bill to focus specifically on coroners, requiring them to disclose financial interests in regulated businesses by posting notices on their official website.

Changes references from 'COUNTY OFFICER' to 'CORONER'.
Requires coroners to post a notice of any financial interest in regulated businesses on their website.
Modifies the section title and content to specifically address coroners.

The amendment text does not specify what constitutes a 'regulated business', leaving this detail undefined.

L.006

Second Reading

Passed [**]

Adds an exception for county coroners who can still operate death-care businesses while being candidates for or serving as a coroner.

The amendment does not specify if there are similar exceptions for other types of county officers mentioned in the bill, such as clerks and recorders or assessors.

L.007

Second Reading

Lost [**]

Plain English: The amendment changes the number of days county officers have to file written disclosures from three hundred days to one hundred fifty days.

Changes the deadline for county officers to file written financial interest disclosures from 300 days to 150 days.

The amendment text does not provide details on why this change is being made or what specific businesses are involved.
It's unclear how this change will affect the implementation of the bill.

Bill History

2026-04-02 House
House Second Reading Laid Over Daily - No Amendments
2026-03-31 House
House Committee on Transportation, Housing & Local Government Refer Amended to House Committee of the Whole
2026-03-19 House
Introduced In House - Assigned to Transportation, Housing & Local Government
2026-03-18 Senate
Senate Third Reading Passed - No Amendments
2026-03-17 Senate
Senate Second Reading Passed - No Amendments
2026-03-12 Senate
Senate Committee on Local Government & Housing Refer Amended - Consent Calendar to Senate Committee of the Whole
2026-02-11 Senate
Introduced In Senate - Assigned to Local Government & Housing

Official Summary Text

The bill requires coroners
clerks and recorders, and assessors (county officers)
to
file

post on their official website
written disclosures of their financial interest in specified businesses regulated by their
respective offices

office, including a mortuary, funeral home, crematory, embalming service, or other death-care business

within 30 days of taking office or 30 days of acquiring the financial interest, whichever is later. The filing is a public record.
A
county officer

coroner
who has disclosed a financial interest may not participate in an official action that would directly and specifically affect that business in which the
county officer

coroner
has a financial interest.

The bill also requires coroners to annually disclose, on an aggregate basis, the number of referrals of remains made by the corner to any mortuary, funeral home, crematory, or other death-care provider. No personal identifying information related to the decedent or the decedent's family may be disclosed.
(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Current Bill Text

Read the full stored bill text

Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REENGROSSED
This Version Includes All Amendments
Adopted in the House of Introduction
LLS NO. 26-0176.01 Alison Killen x4350 SENATE BILL 26-105
Senate Committees House Committees
Local Government & Housing
A BILL FOR AN ACT
CONCERNING COUNTY CORONERS, AND, IN CONNECTION THEREWITH,101
REQUIRING CORNERS TO DISCLOSE THEIR FINANCIAL INTERESTS102
IN REGULATED BUSINESSES.103
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.)
The bill requires coroners, clerks and recorders, and assessors
(county officers) to file written disclosures of their financial interest in
specified businesses regulated by their respective offices within 30 days
of taking office or 30 days of acquiring the financial interest, whichever
is later. The filing is a public record. A county officer who has disclosed
SENATE
3rd Reading Unamended
March 18, 2026
SENATE
Amended 2nd Reading
March 17, 2026
SENATE SPONSORSHIP
Hinrichsen, Benavidez, Coleman, Cutter, Exum, Gonzales J., Jodeh, Kipp, Kolker,
Lindstedt, Marchman, Mullica, Roberts, Snyder, Sullivan, Wallace, Weissman
HOUSE SPONSORSHIP
Martinez and Mauro,
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.
a financial interest may not participate in an official action that would
directly and specifically affect that business in which the county officer
has a financial interest.
The bill also requires coroners to annually disclose, on an
aggregate basis, the number of referrals of remains made by the corner to
any mortuary, funeral home, crematory, or other death-care provider. No
personal identifying information related to the decedent or the decedent's
family may be disclosed.
Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, add 30-10-625 as2
follows:3
30-10-625. County coroner - financial interest in regulated4
businesses - definition.5
(1) AS USED IN THIS SECTION, UNLESS THE CONTEXT OTHERWISE6
REQUIRES, "FINANCIAL INTEREST " MEANS AN OWNERSHIP INTEREST ,7
EMPLOYMENT RELATIONSHIP , MANAGEMENT ROLE , CONTRACTUAL8
RELATIONSHIP, OR OTHER DIRECT PECUNIARY INTEREST.9
(2) (a) T HE CORONER DESCRIBED IN THIS SECTION WHO HAS A10
FINANCIAL INTEREST IN A BUSINESS THAT IS SUBJECT TO REGULATION OR11
OVERSIGHT BY THE OFFICE OF THE CORONER SHALL DISCLOSE THAT12
INTEREST IN WRITING IN ACCORDANCE WITH THIS SECTION.13
(b) A COUNTY CORONER SHALL DISCLOSE ANY FINANCIAL14
INTEREST IN A MORTUARY , FUNERAL HOME , CREMATORY , EMBALMING15
SERVICE, OR OTHER DEATH -CARE BUSINESS THAT MAY BE SUBJECT TO16
REFERRAL, INVESTIGATION, OVERSIGHT, OR OTHER OFFICIAL ACTION BY17
THE CORONER'S OFFICE.18
19
(3) T HE CORONER SHALL DISCLOSE A FINANCIAL INTEREST IN A20
REGULATED BUSINESS AS REQUIRED BY SUBSECTION (2) OF THIS SECTION21
105-2-
BY POSTING A NOTICE OF THE FINANCIAL INTEREST ON THE CORONER 'S1
WEBSITE.2
(4) A CORONER WHO HAS DISCLOSED A FINANCIAL INTEREST3
PURSUANT TO THIS SECTION SHALL NOT PARTICIPATE IN ANY OFFICIAL4
ACTION THAT WOULD DIRECTLY AND SPECIFICALLY AFFECT THE BUSINESS5
IN WHICH THE CORONER HAS THE FINANCIAL INTEREST.6
7
(5) THIS SECTION APPLIES IN ADDITION TO, AND DOES NOT LIMIT,8
ANY CONFLICTS OF INTEREST, ETHICS, OR DISCLOSURE REQUIREMENTS FOR9
A CORONER IMPOSED BY OTHER STATE OR FEDERAL LAW.10
SECTION 2. Act subject to petition - effective date. This act11
takes effect at 12:01 a.m. on the day following the expiration of the12
ninety-day period after final adjournment of the general assembly (August13
12, 2026, if adjour nment sine die is on May 13, 2026); except that, if a14
referendum petition is filed pursuant to section 1 (3) of article V of the15
state constitution against this act or an item, section, or part of this act16
within such period, then the act, item, section, or part will not take effect17
unless approved by the people at the general election to be held in18
November 2026 and, in such case, will take effect on the date of the19
official declaration of the vote thereon by the governor.20
105-3-