This procedural joint resolution (HJR 25-1002) schedules a ceremonial session for January 10, 2025, where Colorado's House and Senate will hear a message from Chief Justice Monica M. Marquez of the Colorado Supreme Court. It directs the appointment of a six-member committee (three from each chamber) to escort the Chief Justice to the session. The bill has no substantive policy impact - it solely establishes a formal procedure for this annual judicial communication event. It directly affects the legislative leadership and the Chief Justice's office by outlining the process for this specific ceremonial meeting.
This bill (HR 25-1002) is a procedural measure concerning House officers and employees. The provided context includes no bill text, summary, or specific provisions describing its content or effects. Without the actual text or a substantive description of the bill's requirements, mechanisms, or who it directly affects, a factual summary cannot be generated. The recent actions (introduced, passed, signed) only confirm procedural steps, not the bill's policy content.
HR 25-1001, titled "Temporary House Rules," establishes procedural guidelines for the House of Representatives during the current legislative session. It directly affects how the House schedules debates, manages bill referrals, and conducts voting procedures. The bill was introduced on January 8, passed without amendments on January 9, and signed into law by the Speaker on January 10, 2025. This procedural measure ensures streamlined operations for the House's daily business.
This is a procedural resolution (SR 25-002) appointing Senate staff for Colorado's 75th General Assembly's First Regular Session. It directly names specific individuals to existing Senate positions, including roles like Secretary, Chief Sergeant-at-Arms, and Majority/Minority policy staff. The bill contains no policy changes - it simply formalizes staff assignments for Senate operations. As a routine personnel resolution, it affects only the Senate's internal staffing structure.
This bill (SJR 25-001) adopts the joint rules from Colorado's Seventy-fourth General Assembly as the temporary operating procedures for the Seventy-fifth General Assembly. It directly affects the legislative process by establishing the Senate and House of Representatives' temporary rules for conducting business until new rules are adopted. The resolution does not change substantive laws or policies; it simply provides procedural continuity for the new legislative session. This is a standard procedural measure to ensure the legislature can function immediately after the session begins.
This resolution adopts the Senate's previous rules as temporary rules for the current session. It allows Senate members to amend these temporary rules with a majority vote until permanent rules are established. The bill affects all senators by setting the procedural framework for the Senate's operations during the early part of the legislative session.
Section 1 of the act clarifies that personal property used in direct connection with the operation of a greenhouse for the sole purpose of growing crops in the greenhouse to obtain a monetary profit from the wholesale of plant-based food for human or livestock consumption is included in the definition of equipment used in a controlled environment agricultural (CEA) facility and is thus exempt pursuant to the exemption for such agricultural equipment, which exemption is permanently extended to all future property tax years in section 2 of the act. APPROVED by Governor September 6, 2024 EFFECTIVE November 28, 2024(Note: This summary applies to this bill as enacted.)
Property tax revenue limit. Senate Bill 24-233, concerning property tax, created a limit on the annual growth of specified property tax revenue (property tax limit) for certain local governments excluding school districts. Sections 3 through 7 of the act modify that property tax limit and create a new property tax limit for school districts. Specifically, the act: Modifies the property tax limit for local governments excluding school districts so that this limit is no longer 5.5% but is instead equal to the greatest amount of qualified property tax revenue collected by a local government in a previous property tax year increased by 5.25% multiplied by the number of property tax years in a reassessment cycle; Establishes a new property tax limit for school districts that is equal to the greatest amount of local share of statewide total program property tax revenue collected by a school district in a previous property tax year increased by the greater of 6% multiplied by the number of property tax years in a reassessment cycle or the sum of the percentage by which the general assembly annually increases the statewide base per pupil funding for public education from kindergarten through twelfth grade and the percentage increase in pupil enrollment for both the relevant property tax year and the other property tax year in the same reassessment cycle; Annually establishes the valuation for assessment (valuation) for residential property as necessary to ensure that school districts do not exceed the property tax limit for school districts and to compensate for inaccurate adjustments to valuation in the immediately preceding property tax year; Allows waiver of the property tax limit for all school districts, but requires statewide voter approval for such waiver and does not allow individual school districts to locally waive their individual property tax limits; Increases both the property tax limit for local governments excluding school districts and the property tax limit for school districts by the difference between the amount of relevant property tax revenue retained by the local government or school district and the amount of relevant property tax revenue that the local government or school district could have retained as a result of the property tax limit; and Requires certain language to be included in any ballot question that seeks to waive either property tax limit created in these sections. Nonresidential and personal property valuation reductions. Sections 8 and 9 lower the valuation for most nonresidential and personal property as follows: For the property tax year commencing on January 1, 2024, the valuation for lodging property is 27.9% of the actual value of the property minus the lesser of thirty thousand dollars or the amount that reduces the valuation for assessment to $1,000; For the property tax year commencing on January 1, 2025, the valuation for most nonresidential and personal property is 27% of the actual value of the property; For the property tax year commencing on January 1, 2026, the valuation for commercial property and agricultural property is 25% of the actual value of the property and the valuation for most other nonresidential and personal property is 26%; and For property tax years commencing on or after January 1, 2027, the valuation for most nonresidential and personal property is 25% of the actual value of the property. Residential real property valuation reductions. The act also lowers the valuation for residential real property. The amount of the reduction is based on the increase in statewide actual value between the property tax year that commences on January 1, 2024, and the property tax year that commences on January 1, 2025. If the increase in actual value is greater than 5%, sections 10 and 11 reduce the valuation for residential real property as follows: For property tax years commencing on or after January 1, 2025, for the purpose of a levy imposed by a school district, the valuation for residential real property is 6.95% of the actual value of the property; For the property tax year commencing on January 1, 2025, for the purpose of a levy imposed by a local government that is not a school district, the valuation for residential real property is 6.15%; and For property tax years commencing on or after January 1, 2026, for the purpose of a levy imposed by a local government that is not a school district, the valuation for residential real property is 6.7% of the amount equal to the actual value of the property minus the lesser of 10% of the actual value of the property, $70,000 as adjusted for inflation in the first year of each subsequent reassessment cycle, or the amount that causes the valuation for assessment of the property to be $1,000. If the increase in statewide actual value is less than or equal to 5%, sections 10 and 11 reduce the valuation for residential real property as follows: For property tax years commencing on or after January 1, 2025, for the purpose of a levy imposed by a school district, the valuation for residential real property is 7.05% of the actual value of the property; For the property tax year commencing on January 1, 2025, for the purpose of a levy imposed by a local government that is not a school district, the valuation for residential real property is 6.25%; and For property tax years commencing on or after January 1, 2026, for the purpose of a levy imposed by a local government that is not a school district, the valuation for residential real property is 6.8% of the amount equal to the actual value of the property minus the lesser of 10% of the actual value of the property, $70,000 as adjusted for inflation in the first year of each subsequent reassessment cycle, or the amount that causes the valuation for assessment of the property to be $1,000. Section 11 also adjusts the valuations for qualified-senior primary residence real property to mirror the adjustments to the valuations for residential real property made in sections 10 and 11. Property tax commission. Section 1 requires the commission on property tax to evaluate the equity of valuation for assessment established in both the act and Senate Bill 24-233 and to prepare a report on this evaluation no later than May 1, 2025. Definitions of assessed value and valuation for assessment. Section 2 creates definitions of "assessed value" and "valuation for assessment" that apply throughout statute to prevent any confusion arising from having 2 different assessment rates. Conforming amendments. Sections 12 and 13 make conforming amendments. Abstract of assessment. Section 14 requires a county assessor to file additional information along with the abstract of assessment that they filed on August 25, 2025, so that the property tax administrator may determine the amount of statewide actual value growth between the property tax year that commences on January 1, 2024, and the property tax year that commences on January 1, 2025. Local government backfill. Senate Bill 24-233 establishes a process for the state to reimburse local governments for lost property tax revenue for the property tax year commencing on January 1, 2024. Section 15 extends this process from Senate Bill 24-233 to cover the property tax year commencing on January 1, 2025, but only to cover decreases in assessed value attributable to the act. Notice of valuation and tax bill. Sections 16 and 17 remove references to assessed value and ratio of valuation for assessment from taxpayers' notice of valuation and tax bills to prevent confusion from having 2 different assessed values on a tax bill. Effective date. Senate Bill 24-233 becomes law only if neither of the following initiatives (property tax initiatives) are approved by the people at the general election held on November 5, 2024: An initiative that reduces valuations for assessment; or An initiative that requires voter approval for retaining property tax revenue that exceeds a limit. Section 18 modifies the effective date of Senate Bill 24-233 so that Senate Bill 24-233 takes effect either: On October 1, 2024, if both property tax initiatives are withdrawn from the ballot; or On the date of the official declaration of the vote, if one or both of the property tax initiatives appears on the ballot and no property tax initiative is approved by the people. Sections 19 and 20 establish the effective date of the act so that the majority of the act only takes effect if Senate Bill 24-233 becomes law. APPROVED by Governor September 4, 2024 PORTIONS EFFECTIVE September 4, 2024 PORTIONS EFFECTIVE October 1, 2024, or upon the date of the official declaration by the governor(Note: This summary applies to this bill as enacted.)
The bill adjusts the percentages used to calculate the valuations for assessment for residential property that is accessible housing property. For property tax years commencing on or after January 1, 2025, the bill reduces the percentages by 1/60 of 1%, up to a maximum of 1%, for each point by which an accessible housing property exceeds the number of accessibility points required by state accessible housing standards. For property tax years commencing on or after January 1, 2025, the bill reduces the percentages for accessible housing properties that achieve at least the specified number of accessibility points required by state accessible housing standards by a range of percentages, not to exceed 1%. The percentages decrease according to the type of accessible units that are contained within the accessible housing property in the following order with the largest decreases being listed first: Type A dwelling units, Type A multistory dwelling units, Type B dwelling units, Type B multistory dwelling units, and Type B visitable ground floor units.(Note: This summary applies to this bill as introduced.)
Introduced In Senate - Assigned to
If approved by the voters of the state at the November 2024 general election, the concurrent resolution requires that a statewide initiative that impacts local government property tax revenue or spending of property tax revenue be approved by voters of a local government that is impacted by the statewide initiative before it applies to the property tax revenue of the local government. (Note: This summary applies to this concurrent resolution as introduced.)
This bill proposes an amendment to the Colorado Constitution to change how property taxes are calculated for special districts, such as school districts or water authorities. Starting in the 2025 tax year, the tax owed by each property owner would be determined by multiplying the district's total budget by the ratio of that owner's property value to the total value of all taxable property in the district. The district's budget for this calculation would be based on the 2021 budget adjusted for inflation and population changes. If approved by voters, this method would replace the current system for determining individual property tax bills within these districts.
