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Clarify Tax Exemptions For Housing Authorities

Concerning clarification of the scope of the exemption from government charges for property owned by or leased to a housing authority or owned by, leased to, or under construction by an entity that is wholly owned by an authority, an entity in which an authority has an ownership interest, or an entity in which an entity wholly owned by an authority or of which an authority is the sole member has a

HB16-1006 2016 Regular Session Not stated Fiscal Policy & Taxes Housing Local Government

Cost estimates

At the first note read
Row printed, no figure
FACT January 26, 2016
At the last note read
Stated in words
FACT June 22, 2016
What it actually cost
not published
No Colorado source reports spending for one bill

Every figure here is an estimate by Legislative Council Staff on the date shown, about the version of the bill in front of them that day. It is not a cost.

The appropriation

The note states no appropriation is required.

An appropriation is money the legislature sets aside. It is not money spent.

The appropriation field, read from the note: None.

Bill summary

House Bill 00-1284, concerning housing authorities, extended to housing authority subsidiaries the same exemptions from payment of taxes and fees levied by the state and its subdivisions (government charges) as enjoyed by public housing authorities. In 2013, the department of revenue (department) revised its interpretation of that law, resulting in certain exemptions for housing authority subsidiaries being disallowed. The act clarifies the scope of the exemption from government charges for property owned by or leased to a housing authority or owned by, leased to, or under construction by an entity that is wholly owned by an authority, an entity in which an authority has an ownership interest, or an entity in which an entity wholly owned by an authority or of which an authority is the sole member has an ownership interest so that the department again allows the exemption to subsidiaries to the same extent as it had been allowing them before the department's 2013 reinterpretation of the law.

FACT Bill summary by Colorado Legislative Council Staff, read 2026-09-23. Printed as published, word for word. Source: leg.colorado.gov (opens in a new tab)