The bill incorporates children's resident camp visiting groups (visiting camp group) and children's resident camp rental facilities (camp rental facility) into the existing child care regulatory framework. The bill clarifies the allocation of responsibility for compliance with certain standards between visiting camp groups and camp rental facilities. The bill assigns responsibility to visiting camp groups for obtaining a license and complying with licensure standards if the visiting camp groups lease or use a camp rental facility. If a visiting camp group leases or uses a camp rental facility, the camp rental facility retains responsibility for compliance with campsite, fire safety, sanitation, and other physical facility standards. The bill creates an exception for visiting camp groups that conduct their activities at licensed children's resident camps. The bill permits the department of early childhood (department) to streamline paperwork for visiting camp groups and enter into reciprocity agreements with other states. The bill adds visiting camp groups and camp rental facilities to the department's existing license application and fee structure. The bill extends existing fingerprinting exemptions for out-of-state employees of children's resident camps to out-of-state employees working for visiting camp groups and at camp rental facilities, and it exempts camp rental facilities from certain drinking water testing requirements. (Note: This summary applies to this bill as introduced.)
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The bill creates an income tax credit (tax credit) that is available for income tax years starting on or after January 1, 2024, but before January 1, 2026, for sellers of residential property in Colorado who buy down the interest rates on the mortgage of the buyer of the property. The amount of the tax credit is 50% of the cost of the mortgage interest rate buy down. The tax credit is refundable and transferrable to any other taxpayer.(Note: This summary applies to this bill as introduced.)
The bill requires any provision of any energy code adopted by a county or municipality on or after January 1, 2026, to be cost effective. "Cost effective" means, using the existing energy efficiency standards and requirements as a base of comparison, that the economic benefits of the proposed energy efficiency standards and requirements will exceed the economic costs of those standards and requirements based upon an incremental multi-year analysis that: Considers the perspective of a typical first-time home buyer; Considers benefits and costs over a 10-year period; Does not assume fuel price increases in excess of the assumed general rate of inflation; Ensures that the buyer of a home who would qualify to purchase the home before the addition of the energy efficiency standards will still qualify to purchase the same home after the additional cost of energy saving construction features; and Ensures that the costs of principal, interest, taxes, insurance, and utilities will not be greater after the inclusion of the proposed cost of the additional energy saving construction features required by the proposed energy efficiency rules than under the provisions of the existing energy efficiency rules.(Note: This summary applies to this bill as introduced.)
For income tax years commencing on and after January 1, 2025, the bill reduces both the individual and the corporate state income tax rates from 4.40% to 4.0%. The bill also exempts the rate reductions from the existing statutory requirements that tax expenditure legislation include a tax preference performance statement in a statutory legislative declaration and repeal after a specified period of tax years. (Note: This summary applies to this bill as introduced.)
Section 2 of the bill, for property tax year 2023, reduces the valuation for assessment to 25% for lodging property and nonresidential property that is not lodging, agricultural, or renewable energy production property, producing mines, or lands or leaseholds producing oil and gas. Additionally, the valuation of assessment for lodging property and improved commercial property is 25% of an amount equal to the actual value minus the lesser of $60,000 or the amount that reduces the valuation for assessment to $1,000. Sections 3 and 4 , for property tax year 2023, reduce the valuation for assessment for multi-family residential real property and residential real property that is not multi-family to 6.5% of the amount equal to the actual value of such property minus the lesser of $80,000 or the amount that causes the valuation for assessment of the property to be $1,000. Section 5 makes a conforming amendment. Sections 6 and 7 modify the backfill mechanism established by Senate Bill 22-238 to offset reductions in local governmental entities' property tax revenue in order to require the backfill to be paid with unrestricted money in the general fund, including money that would otherwise have been required to be retained as a reserve to the unrestricted general fund year-end balance for the state fiscal year 2022-23. Additionally, the process established by Senate Bill 22-238 requires that the state treasurer issue a warrant to county treasurers for disbursement to local governmental entities no later than April 15, 2024. Section 6 also allows the warrant to be expedited if a county treasurer completes the reporting requirements regarding property tax revenue lost to local governmental entities on or before February 15, 2024. Section 8 creates the property tax task force (task force). The task force consists of both members of the general assembly and individuals who are not members of the general assembly. The purpose of the task force is to develop a permanent and sustainable tax structure for the state of Colorado. The task force is required to: Convene by December 1, 2023; Meet as many times as necessary in 2023; and Submit a report by December 31, 2023, to the finance committees of the house of representatives and the senate. After the task force makes its report the task force is disbanded. Sections 9, 12, 13, 14, 15, and 16 delay several property tax deadlines for the 2023 property tax year. Sections 10 and 11 modify provisions in the "Local Government Budget Law of Colorado" for the 2024 fiscal year to account for impacts on a local government's budget due to changes to the assessed valuation of property within the local government's boundaries pursuant to the bill. Section 17 waives the accrual of interest on delinquent property tax payments for the first payment of property taxes for the 2023 property tax year if a payment is made within 10 days after the mailing by the county treasurer of the property taxpayer's tax statement or notification of an electronic statement.(Note: This summary applies to this bill as introduced.)
Current law states that the attorney general has concurrent jurisdiction with the relevant district attorney over regulation of land surveyors. The act makes a correction to the law by changing the relevant part of statute to refer to the regulation of architects. APPROVED by Governor June 7, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
The act repeals obsolete provisions in title 39 as follows: To conform with the expiration of the tax credit previously allowed for category 2 and category 3 motor vehicles, the act repeals the tax credit and the definitions of category 2 and category 3 motor vehicles; The act repeals the obsolete definition of "Colorado company, limited liability company, or partnership" in the law regarding tax modifications for net capital gains; To conform with the expiration of the tax credit previously allowed for employers who hired a person with a developmental disability, the act repeals the tax credit; and The act repeals a provision relating to an exemption for tax paid by an independent contractor under certain conditions that was only applicable before July 1, 1979. APPROVED by Governor June 7, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
The act changes the legal representative for the department of revenue (department) in driver's license and identification card denial, cancellation, suspension, and revocation appeals. Under existing law, upon request of the attorney general, a district attorney represents the department in such appeals. On and after 3 specified dates that are designated for 3 groups of judicial districts, the act requires the attorney general to represent the department in all such appeals. The attorney general may appear for such an appeal hearing by telephone, video teleconference, or any other court-authorized means of electronic participation. For the 2023-24 state fiscal year, $47,583 is appropriated from the general fund to the department and reappropriated to the department of law for legal services to be provided to the department in connection with the implementation of the act. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)
The act allows a local government to provide temporary property tax relief through temporary property tax credits or mill levy reductions and later eliminate the credits or restore the mill levy. A temporary reduction in property taxes must be annually renewed by the local government. A school district may not temporarily reduce its mill levy below an existing statutory minimum mill levy amount. APPROVED by Governor June 5, 2023 EFFECTIVE August 7, 2023 NOTE: This act was passed without a safety clause and takes effect 90 days after sine die. (Note: This summary applies to this bill as enacted.)