Colorado Bill: County Officers Financial Interest Disclosures

Detected March 18th, 2026

Summary

Colorado's SB26-105 requires county coroners, clerks and recorders, and assessors to disclose financial interests in regulated businesses within 30 days of taking office or acquiring the interest. The bill also mandates annual disclosure of referral numbers for coroners to death-care providers.

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What changed

Colorado's SB26-105, currently in its 2026 Regular Session, introduces new disclosure requirements for specific county officers, including coroners, clerks and recorders, and assessors. These officials must now file written disclosures of any financial interest in businesses regulated by their offices within 30 days of assuming office or acquiring the interest. Additionally, coroners will be required to annually report the aggregate number of referrals made to mortuaries and other death-care providers, excluding any personally identifying information.

This legislation imposes new compliance obligations on affected county officers, requiring timely filing of financial interests and adherence to restrictions on participating in official actions that could directly affect those businesses. The disclosure of referrals by coroners adds a new layer of transparency to their operations. Compliance with these disclosure and participation rules is mandatory, with filings becoming public records. Failure to comply could lead to potential ethical or legal ramifications for the county officers involved.

What to do next

Review SB26-105 for applicability to Colorado county officers.
Develop and implement procedures for timely disclosure of financial interests in regulated businesses.
Establish protocols to prevent participation in official actions affecting disclosed financial interests.

Source document (simplified)

SB26-105

County Executive Officer Disclosures

| Type | Bill |
| --- | --- |
| Session | 2026 Regular Session |
| Subjects | Local Government Professions & Occupations |
Concerning county coroners, and, in connection therewith, requiring corners to disclose their financial interests in regulated businesses.

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

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 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.

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

Prime Sponsors

Senator

Nick Hinrichsen
Representative

Matthew Martinez
Representative

Tisha Mauro

Committees

Senate

Local Government & Housing

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Status

Under Consideration

Introduced

Under Consideration

Upcoming Schedule

1 meeting

Wed

Mar 18

Senate Third Reading of Bills - Final Passage - Consent Calendar

9:00 AM Senate Chamber

Related Documents & Information

| Date | Version | Documents |
| --- | --- | --- |
| 03/17/2026 | Engrossed | PDF |
| 02/11/2026 | Introduced | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 03/13/2026 | PA1 | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 02/27/2026 | Initial Fiscal Note | PDF |

| Activity | Vote | Documents |
| --- | --- | --- |
| Adopt amendment L.002 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-105, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 6-0. | Vote summary |
Hearing Summary | Committee Report: PDF
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
| --- | --- | --- | --- | --- |
| 03/12/2026 | L.002 | SEN Local Government & Housing | Passed [*] | PDF |
* Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.

** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.

| Date | Location | Action |
| --- | --- | --- |
| 03/17/2026 | Senate | Senate Second Reading Passed - No Amendments |
| 03/12/2026 | Senate | Senate Committee on Local Government & Housing Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 02/11/2026 | Senate | Introduced In Senate - Assigned to Local Government & Housing |
Prime Sponsor

Sen. N. Hinrichsen

Rep. M. Martinez | Rep. T. Mauro

Sponsor

(None) Co-Sponsor

(None)