Sen. Byron Pelton

The bill permits a court to order a person to complete a medical evaluation if the court suspects a substance use disorder contributed to the behavior giving rise to an offense for which the person was charged. The medical evaluation must determine if the person would benefit from a medically guided treatment plan for a substance use disorder (treatment plan). If the court receives a recommendation following the medical evaluation that the person would benefit from a treatment plan, the court may order the person to participate in a treatment plan as a condition of bond. The person's treatment provider shall submit a report to the court within 2 business days after each scheduled appointment that is part of the person's treatment plan to indicate whether the person is in compliance with the treatment plan. The bill requires a person ordered to participate in a treatment plan to waive any patient privilege necessary for a doctor or treatment provider to report to the court. The bill prohibits the court from ordering a person required to participate in a treatment plan as a condition of bond to submit to drug or alcohol monitoring other than monitoring required by the treatment plan unless the monitoring is expressly required or permitted pursuant to any other state law. (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 non-residential 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, 10, and 11 , for the income tax year commencing on January 1, 2023, reduce both the individual and the corporate state income tax rates from 4.40% to 4% and exempt the rate reductions from the existing statutory requirements that tax expenditure legislation include a tax preference performance statement in a statutory legislative declaration. Sections 12, 15, 16, 17, 18, and 19 delay several property tax deadlines for the 2023 property tax year. Sections 13 and 14 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 22 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.)

In conformance with federal law, the act repeals the allowance for a corporation to issue a scrip in bearer form upon the holder surrendering enough scrip to equal a full share. 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 requires the Colorado commission on criminal and juvenile justice (commission) to report to the general assembly about its study of sentencing reform by June 30, 2023. The report must include a summary of the commission's work and an update on the status of the commission's and any task force's efforts to address clarity and certainty in the current criminal sentencing scheme regarding the amount of time that must be served on each sentence imposed by the court prior to a defendant's parole eligibility. APPROVED by Governor June 6, 2023 EFFECTIVE June 6, 2023 (Note: This summary applies to this bill as enacted.)

Current law includes a Colorado veterans' service-to-career program (program), which authorizes nonprofit agencies to partner with work force centers selected by the department of labor and employment to provide veterans and other eligible participants with skills training, internships, work placements, mentorship opportunities, career and professional counseling, and support services. The program requires that if a program participant is eligible for federal funding that federal funding must be used first. The act repeals that requirement. The act requires work force center staff to vet potential program participants and leverage additional funding sources to deliver comprehensive services. Obsolete language related to the program is repealed. The act extends the repeal date for the program to July 1, 2024. APPROVED by Governor June 6, 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 corrects several defective cross references in the tax statutes. First, the act adds an omitted cross reference regarding the electronic filing of returns with the executive director of the department of revenue in the statute that addresses the date of receipt of tax returns. Next, the act corrects the cross reference to applicable definitions when calculating the state income tax of an electing pass-through entity owner. Finally, the act corrects the cross reference used to exclude regulated marijuana products from the definition of "agricultural commodities" for purposes of a "wholesale sale" under the state sales tax. 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.)