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Property Tax Administrative Procedures

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.

SB26-046 2026 Regular Session Signed into Law Fiscal Policy & Taxes

Cost estimates

At the first note read
$0
FACT February 5, 2026
At the last note read
$0
FACT September 3, 2026
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: No appropriation is required.

Bill summary

     The act 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 act 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.
  • 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.
  • 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;
  • Changes the real property protest deadline from June 8 to June 1;
  • Changes the deadline from June 15 to July 15 for a county assessor to send a notice of valuation of personal property 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;
  • Clarifies that a county's use of alternate procedures may apply to real or personal property, or both; 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.

Modifications to requirements for transmitting information. The act 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;
  • 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;
  • Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which are still required to be reviewed by the advisory committee to the administrator;
  • Requires the administrator to prepare and publish standardized forms, including a letter of authorization, for all levels of property tax appeals;
  • 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; and
  • Reduces the number of copies of an abstract of assessment that needs to be prepared to one.

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)