Colorado Property Tax Administrative Procedures Bill

CO Legislature Bill Search

Published January 1st, 2026

Detected February 27th, 2026

Summary

Colorado's SB26-046 modifies property tax administrative procedures, including deadlines for applications, appeals, and notices of valuation. The bill also adjusts thresholds for tax abatements and refunds and clarifies information transmission requirements for county assessors and boards of county commissioners. These changes are set to take effect for the 2026 regular session.

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What changed

Colorado Senate Bill 26-046 introduces significant modifications to property tax administration, primarily affecting deadlines and information transmission requirements. Key changes include aligning application dates for various exemptions, increasing the threshold for recommending tax abatements or refunds from $10,000 to $20,000, and altering protest deadlines for real and personal property. The bill also clarifies the appeal timeline to the board of assessment appeals and modifies the number of copies required for certain abatement applications sent to the property tax administrator.

These changes will require local government agencies, specifically county assessors and boards of county commissioners, to update their internal procedures and systems to comply with the new deadlines and reporting requirements. Compliance officers should review the specific date changes for applications, protests, and notices of valuation to ensure timely submissions and adherence to the revised abatement/refund thresholds. The effective date for these changes is tied to the 2026 regular session, implying that actions taken in 2026 will be subject to these new rules.

What to do next

Review and update internal procedures for property tax application deadlines, including those for senior and veteran exemptions.
Adjust thresholds for recommending tax abatements and refunds to $20,000.
Modify deadlines for real and personal property protests and notices of valuation as specified in the bill.

Source document (simplified)

SB26-046

Property Tax Administrative Procedures

| Type | Bill |
| --- | --- |
| Session | 2026 Regular Session |
| Subjects | Fiscal Policy & Taxes |
Concerning procedural requirements for the administration of property tax, and, in connection therewith, modifying deadlines and certain requirements for transmitting information related to taxable property.

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

The bill makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information.

Modifications to deadlines. The bill modifies property tax-related deadlines as follows:

Aligns the regular and late application dates for the qualified-senior primary residence real property classification and the property tax exemption for qualifying veterans with disabilities and their spouses with those for the property tax exemption for qualifying seniors and their spouses. The regular application deadline is July 15 and late applications may be accepted until August 15 (sections 1, ~~5,~~ **** 8, **** and **** ~~6~~ **** 9 **** of the bill).
Increases from $10,000 to $20,000 the current threshold for a board of county commissioners (board) to recommend, or a county assessor with the approval of a board to settle, an abatement or refund of taxes. The threshold for the board being required to submit recommended abatement applications to the property tax administrator (administrator) for review is similarly increased from $10,000 to $20,000. The board is not required to submit an application to the administrator in the case of an abatement or refund caused by a valuation change made to ensure matching values within the same reassessment cycle (section 3).
Clarifies the timeline for a petitioner to appeal a decision of the board of county equalization to the board of assessment appeals or submit the case to arbitration ( sections 6, 15, 16, and 17 );
Changes the real property protest deadline from June 8 to June 1 (sections ~~7~~ 10, and ~~8~~ **** 11);
Changes the deadline for a county assessor to send a notice of valuation of personal property from June 15 to July 15 and changes the personal property protest deadline from June 30 to July 31 for a county that uses alternate protest and appeal procedures (alternate procedures) to determine objections and protests for taxable property (sections ~~7~~ 10, and ~~8~~ **** 11);
Clarifies that a county's use of alternate procedures may apply to real or personal property, or both (section ~~9~~ **** 12); and
Aligns the protest deadline for personal property with the date that county assessors must conclude their hearings on such protests so that both the protest and hearing conclusion dates for personal property are June 30, or, for a county that uses alternate procedures, July 31 (section ~~8~~ **** 11). Modifications to requirements for transmitting information. The bill modifies requirements for transmitting property tax information as follows:
Clarifies that a county assessor or the board may transmit a required abstract of assessment, certification of taxes levied, or application for a recommended abatement or refund in excess of $20,000 to the administrator in a paper or electronic format (sections 2, 3, ~~4,~~ **** 5, **** ~~10~~ **** 13 and ~~11~~ **** 14);
Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one (section 3);
Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which must still be reviewed by the advisory committee to the administrator ( section 4 and 7 );
Requires the administrator to prepare and public standardized forms, including a letter of authorization, for all levels of property tax appeals ( section 4 );
Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one (section ~~8~~ **** 11); and
Reduces the number of copies of an abstract of assessment that need to be prepared to one (sections 4, ~~10,~~ **** 13 and ~~11~~ **** 14). (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.)

Prime Sponsors

Senator

Lisa Frizell
Senator

Matt Ball
Representative

Chris Richardson
Representative

Yara Zokaie

Committees

Senate

Finance

House

Finance

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Status

Under Consideration

Introduced

Under Consideration

Related Documents & Information

| Date | Version | Documents |
| --- | --- | --- |
| 02/25/2026 | Reengrossed | PDF |
| 02/24/2026 | Engrossed | PDF |
| 01/27/2026 | Introduced | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 02/18/2026 | PA1 | PDF |

| Date | Version | Documents |
| --- | --- | --- |
| 02/05/2026 | FN1 | PDF |

| Activity | Vote | Documents |
| --- | --- | --- |
| Adopt amendment L.001 (Attachment A) | The motion passed without objection. | Vote summary |
| Adopt amendment L.002 (Attachment B) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-046, as amended, to the Committee of the Whole. | The motion passed on a vote of 8-0. | Vote summary |
Hearing Summary | Committee Report: PDF
| Date | Calendar | Motion | Vote | Vote Document |
| --- | --- | --- | --- | --- |
| 02/25/2026 | Third Reading | BILL | 32 AYE 0 NO 2 OTHER | Vote record |

| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
| --- | --- | --- | --- | --- |
| 02/24/2026 | L.003 | Second Reading | Passed [*] | PDF |
| 02/17/2026 | L.002 | SEN Finance | Passed [] | PDF |
| 02/17/2026 | L.001 | SEN Finance | 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 |
| --- | --- | --- |
| 02/26/2026 | House | Introduced In House - Assigned to Finance |
| 02/25/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 02/24/2026 | Senate | Senate Second Reading Passed with Amendments - Committee, Floor |
| 02/23/2026 | Senate | Senate Second Reading Laid Over to 02/24/2026 - No Amendments |
| 02/20/2026 | Senate | Senate Second Reading Laid Over to 02/23/2026 - No Amendments |
| 02/17/2026 | Senate | Senate Committee on Finance Refer Amended to Senate Committee of the Whole |
| 01/27/2026 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor

Sen. M. Ball | Sen. L. Frizell

Rep. C. Richardson | Rep. Y. Zokaie

Sponsor

(None) Co-Sponsor