HB 25-1324: Clarify Property Tax Objection & Protest Deadlines - Colorado

Rerevised (05/02/2025) → Revised (05/01/2025) · 3 edits

MINOR

The bill version changed from 'Rerevised' to 'Revised' with updated text indicating the amendments were adopted on second reading rather than all amendments adopted. This represents a procedural status update rather than substantive policy changes to the bill's content.

TECHNICAL

Header text updated from 'REREVISED' to 'REVISED' with modified description of amendment adoption status

Removed '3rd Reading Unamended' date stamp and Senate section header

Added 'on Second Reading in the Second House' to the revision status description

Final Act (05/14/2025) → Rerevised (05/02/2025) · 3 edits

MINOR

This bill clarifies deadlines for tax protest and appeal procedures in Colorado, ensuring that counties using alternate protest procedures (whether elected or mandated) follow consistent timelines. It also updates gendered language and statutory references to align with current drafting standards.

Scope change

The bill expands applicability of later protest deadlines to all counties using alternate procedures, including those that are required to use them rather than just those that elected to use them.

TIMELINE

Updated the deadline for assessors to conclude all hearings on real property objections from June 1 to June 8 to align with previous legislative changes.

ELIGIBILITY

Clarified that later deadlines for alternate protest procedures apply to all counties using those procedures, including mandatory counties required to use them under certain circumstances.

TECHNICAL

Updated gendered language (e.g., 'his or her') and statutory references to align with current drafting practices.

Signed Act (06/04/2025) → Final Act (05/14/2025) · 4 edits

MODERATE

This bill clarifies deadlines for property tax objection and protest hearings, updates the sworn statement format for assessors, and modifies notice requirements for counties using alternate protest procedures. The changes primarily involve technical formatting updates and minor wording adjustments rather than substantive policy shifts.

TIMELINE

Corrected a date reference from 'Junc 1 JUNE 8' to 'June 1 JUNE 8' for when real property hearings must conclude.

TECHNICAL

Updated the sworn statement format in the assessment roll to use dotted lines for fill-in-the-blank fields instead of blank spaces.

Added a note indicating the bill has been prepared for signatures and directing readers to legislative status resources.

REQUIREMENT

Changed the notice requirement for counties using alternate protest procedures from 'CO' to '(1)' in the statutory citation.

Reengrossed (04/25/2025) → Signed Act (06/04/2025) · 8 edits · Jun 4, 2025

MODERATE

This bill clarifies statutory deadlines for property tax objections and protests in Colorado, ensuring that counties using alternate protest and appeal procedures (whether mandatory or elective) apply the correct, later deadlines. It also updates gendered language to gender-neutral terms and aligns hearing conclusion dates with previous legislation.

Scope change

The bill expands the application of alternate protest and appeal deadlines to all counties using such procedures, regardless of whether they are mandatory or elective, and clarifies the timeline for various tax assessment steps.

TIMELINE

Extended the deadline for taxpayers to submit real property objections to June 8 and personal property objections to June 30 for counties using alternate procedures, with assessor hearings concluding by June 8 and July 5 respectively.

Changed the deadline for assessors to mail denial notices to August 15 for counties using alternate procedures, compared to earlier dates for standard procedures.

Updated the deadline for preparing abstracts of assessment to November 21 for counties using alternate procedures, compared to August 25 for standard procedures.

REQUIREMENT

Added a requirement for rent-producing commercial real property in counties using alternate procedures to provide specific information to assessors by July 15.

Changed the deadline for county clerk notice of equalization meetings to September 1 for counties using alternate procedures, compared to August 25 for standard procedures.

Updated the deadline for assessor reports to county boards of equalization to July 15 for counties using alternate procedures, compared to September 15 for standard procedures.

DEFINITION

Replaced gendered language (his/her) with gender-neutral terms (his or her THE PERSON'S/THE TAXPAYER'S/THE PROTESTER'S/THE ASSESSOR'S) throughout the statutes.

TECHNICAL

Clarified that counties cannot prescribe specific forms for objections and protests, and that forms received by mail are presumed received on the postmarked date.

Engrossed (04/23/2025) → Reengrossed (04/25/2025) · 3 edits · May 2, 2025

MINOR

The bill was reengrossed to include additional House sponsors (Bird, Carter, Clifford, Keltie, Lieder) and updated the bill summary to indicate it now reflects amendments adopted in the House of Introduction rather than just the Second Reading. The document also added a date stamp (April 25, 2025) and a note clarifying that the current summary applies to the introduced version, with a reengrossed summary to follow.

TECHNICAL

Added five new House sponsors to the bill sponsorship list.

Updated the bill summary header to indicate it includes all amendments adopted in the House of Introduction, replacing the previous reference to Second Reading amendments.

Added a date stamp (April 25, 2025) and a note explaining that the current summary applies to the introduced version, with a new summary for the reengrossed version to be posted online.

Introduced (04/04/2025) → Engrossed (04/23/2025) · 1 edit · May 2, 2025

MINOR

The bill text was updated from 'Introduced' to 'Engrossed' status, indicating it has passed its initial reading and includes all amendments adopted during the House's second reading. The document now reflects the final version of the bill as amended on April 23, 2025, with no substantive policy changes visible in the provided excerpt.

TECHNICAL

Header text changed from 'Introduced' to 'Engrossed' to reflect legislative progress and inclusion of amendments adopted during second reading in the House.

Clarify Property Tax Objection & Protest Deadlines

What changed between versions

How they voted

Actions timeline

Sponsors