Colorado Senate Bill 46
Session 2026A
Property Tax Administrative Procedures
Introduced
Introduced in House on Feb 26, 2026
Sponsors
4 Sponsors
M. Ball
L. Frizell
C. Richardson
Y. Zokaie
First Action
Jan 27, 2026
Latest Action
Feb 26, 2026
Origin Chamber
Senate
Type
Bill
Bill Number
46
State
Colorado
Session
2026A
C. Richardson
grade
Sponsor
L. Frizell
grade
Sponsor
M. Ball
grade
Sponsor
Y. Zokaie
grade
Sponsor
B. Kirkmeyer
Cosponsor
C. Kipp
Cosponsor
D. Roberts
Cosponsor
I. Jodeh
Cosponsor
J. Bridges
Cosponsor
J. Carson
Cosponsor
J. Coleman
Cosponsor
J. Marchman
Cosponsor
K. Mullica
Cosponsor
L. Cutter
Cosponsor
M. Catlin
Cosponsor
M. Snyder
Cosponsor
T. Exum
Cosponsor
Motion Text
Refer Senate Bill 26-046, as amended, to the Committee of the Whole.
Senate Roll Call Votes
Yes
Excused
Yes
Yes
Yes
Yes
Yes
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 ); andAligns 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 ); andReduces 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.)
Committee Report for Finance on 02/17/2026
Sort by most recent
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
Sources
CO Legislature
Open States
Record Created
Jan 28, 2026 12:50:18 AM
Record Updated
Feb 27, 2026 1:06:32 AM