Colorado Bill: Penalties for Nonresidential Property Tax Information

CO Legislature Bill Search

Published January 1st, 2026

Detected March 25th, 2026

Summary

Colorado's HB26-1233 introduces civil penalties for nonresidential property owners who fail to provide required information or willfully provide false information to tax assessors, effective for tax years beginning January 1, 2026. The bill also modifies procedures for appealing property tax decisions, including options to move cases to district court and conditions under which property owners may waive interest on tax refunds.

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What changed

Colorado Bill HB26-1233, effective for property tax years commencing on or after January 1, 2026, introduces new civil penalties for nonresidential property owners. These penalties apply to failure to provide required information to tax assessors or willfully providing false information. The bill also alters the appeals process by allowing cases filed with the Board of Assessment Appeals to be transferred to district court under certain criteria and specifies that property owners may waive their right to penalty interest on tax refunds if they intentionally delay resolution or provide false information.

Compliance officers for entities owning nonresidential property in Colorado should review their tax reporting procedures to ensure accurate and timely submission of information to county assessors and boards of equalization. They must also understand the new conditions under which interest on tax refunds can be waived. The bill impacts the process for appealing property tax valuations and decisions, potentially requiring engagement with district courts. The effective date for these changes is January 1, 2026.

What to do next

Review and update nonresidential property tax information submission processes to comply with new penalty provisions.
Understand conditions for waiving interest on tax refunds during appeals.
Assess implications of new procedures for moving tax appeals to district court.

Penalties

Civil penalties for failure to provide information or willfully providing false information. Waiver of the right to interest on tax refunds under specific conditions.

Source document (simplified)

HB26-1233

Property Tax Proceedings for Nonresidential Property

| Type | Bill |
| --- | --- |
| Session | 2026 Regular Session |
| Subjects | Local Government |
Concerning property tax procedures for nonresidential properties.

Recent Bill (PDF) Recent Fiscal Note (PDF) Bill Summary:

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 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. (Note: This summary applies to this bill as introduced.)

Prime Sponsors

Representative

Meghan Lukens
Representative

Yara Zokaie
Senator

Dylan Roberts

Committees

House

Finance

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Status

Under Consideration

Introduced

Under Consideration

Upcoming Schedule

1 meeting

Wed

Mar 25

House General Orders - Second Reading of Bills

9:00 AM House Chamber

Quick Links

Named provisions

Penalties for providing false information for tax purposes Option to move an appeal to district court Waiver of the right to interest during the tax appeal process