Rep. Julie McCluskie

Maddy summaryThis 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.

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.)

In the 2023 legislative session, the general assembly enacted 2 bills related to complaints and findings of discriminatory or unfair practices in the workplace, including complaints and findings of sexual harassment committed by an elected official, and access to records of such complaints and findings. The 2023 enactments resulted in a conflict in the law with regard to public access to records of sexual harassment complaints against an elected official. Specifically, Senate Bill 23-172, concerning protections for Colorado workers against discriminatory employment practices: Requires employers to designate a repository of written and oral complaints of discriminatory or unfair employment practices, including sexual harassment complaints; and Specifies that records in an employer's designated repository are not public records and are not open to public inspection except in very limited circumstances specified in the "Colorado Open Records Act" (CORA). Senate Bill 23-286, concerning improving public access to government records, amended CORA to specifically require the custodian of any record of a sexual harassment complaint against an elected official to make the record available for public inspection, after redacting the identity of or any information that would identify any accuser, accused who is not an elected official, victim, or witness, if the investigation concludes that the elected official is culpable of sexual harassment. The act resolves the conflict between Senate Bill 23-172 and Senate Bill 23-286 by allowing public inspection of records in an employer's designated repository that pertain to a sexual harassment complaint or investigation against an elected official found culpable of sexual harassment. Additionally, the act designates the office of legislative workplace relations as the repository of complaint records for the employers in the legislative department. APPROVED by Governor June 6, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act extends the deposit of the annual amount of depreciation of a capital asset acquired, repaired, replaced, improved, renovated, or constructed with money appropriated to a cash fund into the capitol complex renovation fund (fund) through July 1, 2029. Through July 1, 2031, the act allows money from the fund to be allocated to projects to make improvements to buildings in the capitol complex that address accessibility under the federal "Americans with Disabilities Act of 1990" and state disability discrimination statutes and other improvements, including to the first floor, basement, and cafeteria of the capitol building. APPROVED by Governor June 6, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act requires the commissioner of insurance (commissioner) to conduct a study concerning the market for property and casualty insurance policies issued by insurers to: Unit owners' associations (associations) of common interest communities; and Owners of hotels and lodging facilities (owners). To the extent practicable, the study must include consideration of: Current market conditions, including certain data; Recommendations regarding potential measures and programs to ensure the long-term sustainability and availability of property and casualty insurance policies issued to associations and owners; Whether any captive insurance companies have been formed by an association or an owner; and Whether the formation of a captive insurance company by an association or an owner could impact current market conditions. The commissioner may contract with a third party to conduct the study. The commissioner and any third party must engage with and seek input from insurers, consumer groups, and other interested parties. As part of the study, the commissioner may collect specific data from insurers. Information submitted by an insurer is subject to public inspection only to the extent allowed under the "Colorado Open Records Act". The division of insurance and any third-party contractor may not disclose trade secrets or confidential or proprietary information. The commissioner must prepare a report summarizing the results of the study and, on or before January 1, 2026, submit the report to the joint budget committee, to the business affairs and labor committee of the house of representatives, and to the business, labor, and technology committee of the senate. For the 2024-25 state fiscal year, the act appropriates $329,863 from the division of insurance cash fund to the department of regulatory agencies for use by the division of insurance. Of this amount, any amount up to $300,000 not expended prior to July 1, 2025, is further appropriated to the division for the 2025-26 state fiscal year for the same purpose. APPROVED by Governor May 31, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

Section 2 of the act allows the owner of a decreed storage water right to loan water to the Colorado water conservation board (board) to preserve or improve the natural environment to a reasonable degree for a stream reach for which the board does not hold a decreed instream flow water right. Current law requires the board to establish an agricultural water protection program for water divisions 1 and 2. Section 3 changes current law by requiring the board to establish an agricultural water protection program in each water division. Current law allows periods of nonuse of a water right to be tolled in certain circumstances for the purposes of determining whether a water right is abandoned. Section 4 changes current law by allowing a water right to be tolled for the duration that an electric utility that owns a water right in water division 6 decreases use of, or does not use, the water right if the decrease in use or nonuse occurs during the period beginning January 1, 2020, and ending December 31, 2050, and if the water right is owned by the electric utility since January 1, 2019 (abandonment exception). Current law requires an owner of a conditional water right to obtain a finding of reasonable diligence or the conditional water right is considered abandoned. Section 5 allows the water judge, in considering a finding of reasonable diligence for a conditional water right that is owned by an electric utility in water division 6 since January 2019, to consider the following as supporting evidence: The conditional water right may be used to support a specific project or potential future generation technologies or concepts that have the potential to advance progress toward Colorado's clean energy and greenhouse gas emission reduction goals; and The electric utility or another entity has made efforts to investigate or research the viability of future generation technologies that have the potential to advance progress toward Colorado's clean energy and greenhouse gas emission reduction goals. In determining the amount of historical consumptive use for a water right, a water judge is prohibited from considering certain specified uses. Section 6 prohibits the water judge from considering the decrease in use or nonuse of a water right owned by an electric utility in water division 6 since January 1, 2019, which decrease in use or nonuse occurs during the period beginning January 1, 2019, and ending December 31, 2050, in determining the amount of historical consumptive use (historical consumptive use protection). If the water right is leased or loaned by the electric utility to a third party, the water right is not entitled to historical consumptive use protection for the period the water right is subject to the lease or loan. To qualify for historical consumption use protection or the abandonment exception, an electric utility that manages all units of a generating station in water division 6 must file with the water division 6 water court an application seeking quantification of historical consumptive use for the absolute direct flow water rights serving the generating station. The application is a claim for a determination of a water right, and the water division 6 water court has jurisdiction to determine the historical consumptive use for the absolute direct flow water rights serving the generating station. Current law allows the board to approve certain grants related to water conservation and requires the board to establish criteria to require the grant applicant to provide matching funds of at least 25%. Section 8 requires the board to reduce or waive fund matching requirements in the case of a grant to the Ute Mountain Ute Tribe or the Southern Ute Indian Tribe. APPROVED by Governor May 29, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act makes 2 principal changes to current firefighter benefit programs. First, the act expands state funding for the firefighter heart and circulatory malfunction benefits program to include part-time and volunteer firefighters. Second, the act provides state funding for the firefighter cancer benefits program for eligible firefighters. The act requires an employer of a covered individual to provide access to specified heart and circulatory malfunction benefits to part-time and volunteer firefighters in addition to full-time firefighters and the employer is reimbursed by the state for providing the benefits. The requirement that an employer provide these benefits becomes voluntary if funding is insufficient. The act requires an employer of an eligible firefighter to participate in a cancer trust for firefighter benefits, but specifies that if funding to reimburse the employer is insufficient, participation in the trust becomes optional. The act also requires an employer to participate in a funded trust to provide cardiovascular screenings, at a minimum, and other health screenings and prevention, as practicable, to peace officers. The trust is reimbursed by the state for providing the benefits, and if funding to reimburse the trust is insufficient, then the requirement for employers to provide the specified program is optional. The general assembly is required to appropriate money from the general fund to the department of local affairs to reduce employer contributions for volunteer and part-time firefighters in the following amounts: $300,000 for state fiscal year 2024-25; 500,000 for state fiscal year 2025-26; 650,000 for state fiscal year 2026-27; and $1,000,000 for state fiscal year 2027-28. In addition, on July 1, 2028, the state treasurer is required to transfer $2,500,000 from the general fund to the firefighter benefits cash fund and to transfer sufficient funds, subject to annual appropriation, on each July 1 thereafter, to reimburse employers for the direct costs of providing the benefits for volunteer and part-time firefighters under the firefighter heart and circulatory malfunction benefits program. The general assembly is required to appropriate money from the general fund to the division of criminal justice in the department of public safety for reimbursing a multiple employer health trust for providing cardiovascular screenings for peace officers in the following amounts: $200,000 for state fiscal year 2024-25; 250,000 for state fiscal year 2025-26; 350,000 for state fiscal year 2026-27; $500,000 for state fiscal year 2027-28; and $1,000,000 for state fiscal year 2028-29. For state fiscal year 2024-25, the act appropriates $300,000 from the general fund to the department of local affairs for use by the division of local government for firefighter heart and circulatory malfunction benefits and $200,000 from the general fund to the department of public safety for use by the division of criminal justice for cardiovascular screenings for peace officers. APPROVED by Governor May 29, 2024 EFFECTIVE May 29, 2024(Note: This summary applies to this bill as enacted.)

A coal transition community is a Colorado municipality, county, or region where a Colorado coal-fueled electrical power generating plant that was in operation at any time in 2017, a Colorado coal mine that was actively producing at any time in 2017, or a center for the manufacturing or transportation supply chain of such a plant or coal mine was or is located. Section 2 of the act expands the duties of the rural opportunity office in relation to coal transition communities by requiring the rural opportunity office, in coordination with county commissioners, municipal officials, local chambers of commerce and economic development organizations, institutions of higher education, private industry, and any local organizations dedicated to increased rail usage, to pursue opportunities for new, early stage, and existing businesses and support business and industry development and economic diversification in coordination with workforce training opportunities and existing state and federal programs that are designed for coal transition communities. Section 3 prohibits contracts for the right to use the Moffat tunnel for more than 99 years. Section 4 allows the department of local affairs to convey or transfer ownership of all tangible property, real and personal, or any interest in property owned by the Moffat tunnel improvement district for less than fair market value if the department of local affairs finds that such a conveyance and transfer is in the public interest. Section 5 creates 2 income tax credits. The first income tax credit is a fully refundable income tax credit (freight tax credit). The freight tax credit incentivizes taxpayers to incur costs in the use of freight rail transportation of freight that either originates or terminates at a business located in a coal transition community and on a rail line in this state that the department of transportation has determined is at risk of inactivity or abandonment due to a lack of demand resulting from coal transition (relevant costs). The Colorado office of economic development (office) administers the freight tax credit and may annually reserve up to $5 million worth of tax credits on or after January 1, 2025, but prior to January 1, 2036. A taxpayer must apply to the office for the reservation of the freight tax credit. After the office reserves the freight tax credit for a taxpayer, the office may issue the taxpayer a tax credit certificate in an amount equal to 75% of the relevant costs both stated in the taxpayer's tax credit application and incurred by the taxpayer. The second income tax credit created in section 5 is also a fully refundable income tax credit (operator tax credit). The operator tax credit incentivizes railroad operators to maintain rail line access to coal transition communities. For income tax years 2027 through 2037, a common carrier engaged in the transportation of freight on a rail line designated by the department of transportation (department) as a "qualified rail line" is allowed a credit in an amount stated in a tax credit certificate issued by the department. The amount in a tax credit certificate must not exceed 75% of the direct operating and capital improvements necessary to maintain or improve a qualified rail line as stated in the taxpayer's tax credit application and incurred by the taxpayer. The department is required to designate a rail line as a qualified rail line if the department determines that the rail line is at risk of inactivity or abandonment and is covered by an access agreement for passenger rail access. A taxpayer must apply to the department for the issuance of an operator tax credit certificate. The department may annually issue up to $5 million of operator tax credits. The operator tax credit is subject to recapture if the taxpayer does not meet one or more of the service criteria specified in an access agreement for the qualified rail line. Current law establishes a number of criteria for any municipality, county, or group of contiguous municipalities or counties to propose an area of such municipality, county, or group of municipalities or counties to be designated as an enterprise zone. Section 6 allows an area that is both a rural area and a tier one transition community, as defined by law, to be proposed as an enterprise zone. A business in an enhanced rural enterprise zone can earn a tax credit for hiring new employees. Section 7 designates the portion of any county that is a tier one transition community as an enhanced rural enterprise zone. APPROVED by Governor May 29, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

Beginning July 1, 2025, the act requires the department of health care policy and financing (state department) to provide reimbursement to certain medicaid members (member) for the use of telehealth remote monitoring for outpatient services. The department shall initiate a stakeholder process to determine the billing structure prior to providing reimbursement. The act creates the telehealth remote monitoring grant program to provide grants to outpatient health-care facilities located in a designated rural county or designated provider shortage area to assist with the costs of providing telehealth remote monitoring for outpatient clinical services. The state department may award up to five grants worth $100,000 each. Beginning November 1, 2025, the act requires the state department to provide coverage for continuous glucose monitors to medicaid medical and pharmacy benefit members. For the 2024-25 state fiscal year, the act appropriates $34,128 to the department of health care policy and financing to implement this act. APPROVED by Governor May 29, 2024 EFFECTIVE August 7, 2024(Note: This summary applies to this bill as enacted.)

The act requires the water quality control commission (commission) in the department of public health and environment (department) to promulgate rules by December 31, 2025, as necessary to implement a state dredge and fill discharge authorization program (program) and requires the division of administration (division) in the department to administer and enforce authorizations for activities that will result in discharges of dredged or fill material into state waters. The rules must focus on avoidance and minimization of adverse impacts and on compensation for unavoidable adverse impacts of dredge and fill activity (activity) and must incorporate the guidelines developed pursuant to section 404 (b)(1) of the federal "Clean Water Act", unless the commission determines, based on a demonstration at a public rule-making hearing, that the guidelines are not protecting state waters. The act specifies certain content that the commission must include in the rules and other content that the commission may include in the rules. The act establishes duties for the division in administering the program. The division must issue individual authorizations consistent with the rules promulgated by the commission. The division must act upon an application for an individual authorization within 2 years after receiving a complete application, although this period may be extended under certain circumstances. The division must issue general authorizations for the discharge of dredged or fill material into state waters from certain categories of activities that are similar in nature and have minimal individual and cumulative adverse impacts on state waters and the environment. Beginning January 1, 2025, until the rules are promulgated and the division issues general authorizations under the rules, the nationwide and regional general permits issued by the United States Army corps of engineers constitute valid authorizations to discharge dredged or fill material into state waters that are not subject to federal jurisdiction. As expeditiously as is prudent and feasible, the division must issue a statewide general authorization for discharges to isolated wetlands, isolated ponds and impoundments, and isolated ordinary highwater mark reaches (isolated state waters). The statewide general authorization to isolated state waters does not include certain state waters, must identify best management practices to protect isolated state waters, must not require preconstruction notification, and must not authorize a project where the entire project's unavoidable adverse impacts exceed one-tenth of an acre of wetlands or three-hundredths of an acre of streambed. The authorization term of the statewide general authorization for discharges to isolated state waters is 5 years. The division must include compensatory mitigation requirements in all individual authorizations and in general authorizations where the division determines that the proposed discharge of dredged or fill material will result in greater than one-tenth of an acre of unavoidable adverse impacts to wetlands or greater than three-hundredths of an acre of unavoidable impacts to streams. Compensatory mitigation must compensate for all functions of state waters that will be lost as a result of the authorized activity. The division must utilize the existing structure of preconstruction notifications in the nationwide and regional permits established by the United States Army corps of engineers, including general authorizations for categories of activities that do not require preconstruction notification. The division may include conditions in a notice of authorization, on a case-by-case basis, to clarify the terms and conditions of a general authorization or to ensure that an activity will have only minimal individual and cumulative adverse impacts on state waters. The division may establish guidance to assist in administering the program. The division may, to the extent resources allow, establish one or more staff positions in the western slope region of the state to assist with dredge and fill program administration in that geographic area. Until the rules become effective and the division issues general authorizations under the rules: The division's Clean Water Policy 17, "Enforcement of Unpermitted Discharges of Dredged and Fill Material into State Waters", continues to be effective; For certain activities, the division may issue temporary authorizations for the discharge of dredged or fill material into state waters; and Temporary authorizations must not exceed 2 years and must include conditions necessary to protect the public health and the environment and to meet the intent of the act. The act deems certain activities exempt and therefore does not require a discharge authorization for, or otherwise require regulation of, such activities. The act also excludes certain types of waters from the act's regulatory requirements. The act clarifies that "state waters" includes wetlands. For the 2024-25 state fiscal year and for each state fiscal year thereafter, if the total number of issued authorizations exceeds or is projected to exceed 110 authorizations, the department must seek a supplemental appropriation from the general assembly to pay the costs of processing the authorizations and to ensure that authorizations are processed in a timely manner. The act requires the commission to establish by rule on or before December 31, 2025, authorization fees for the program. Collected fees are credited to the existing clean water cash fund. In current law, with certain exceptions, an applicant for any water diversion, delivery, or storage facility that requires an application for a permit, license, or other approval from the United States must inform the Colorado water conservation board, the parks and wildlife commission, and the division of parks and wildlife of its application and submit a mitigation proposal. The act extends the same requirement to applicants for certain activities that require an individual authorization from the division. Current law requires the division to report annually to the general assembly concerning water quality control matters. The act requires the division to include in this annual report certain specific information concerning the implementation of the program. On a quarterly basis, the division must also report to the joint budget committee the number of individual dredge and fill authorizations and notices of authorization that the division projects to issue for the fiscal year. For the 2026-27 state fiscal year and for each state fiscal year thereafter, the state treasurer must transfer $248,304 from the general fund to the clean water cash fund. On July 1, 2024, the state treasurer must transfer $748,000 from the severance tax operational fund to the clean water cash fund for use by the department in administering the program. For the 2024-25 state fiscal year, the act appropriates $747,639 to the department from the clean water cash fund. Any money not expended prior to July 1, 2025, is further appropriated to the department for the 2025-26 state fiscal year. APPROVED by Governor May 29, 2024 EFFECTIVE May 29, 2024(Note: This summary applies to this bill as enacted.)