Sen. Katie Wallace

Under current law, the Colorado homeless contribution tax credit (credit) may only be claimed through state income tax year 2026. The act amends the credit to allow taxpayers to claim the credit through state income tax year 2030.(Note: This summary applies to this bill as enacted.)

The act allows the division of fire prevention and control to seek, accept, and expend gifts, grants, or donations to implement the requirements of the firefighter behavioral health benefits program.(Note: This summary applies to this bill as enacted.)

The act repeals the 10-day limit on the number of sick days that an employee in the state personnel system can earn in a fiscal year. In addition, the act increases the number of weeks of military leave allowed to an officer or employee of the state or of any political subdivision, municipal corporation, or other public agency of the state from 3 weeks to 4 weeks per leave year established by the employer.(Note: This summary applies to this bill as enacted.)

Beginning on or before July 1, 2028, the act extends certain application, accounting, and notice provisions already in place for federal survivor benefits awarded to a child or youth who is in foster care (child or youth) to federal supplemental security income benefits (SSI), which are monthly payments awarded to a child or youth with a disability and limited resources. The act adds requirements for a county department of human or social services (county department) to follow specified procedures for identifying a child or youth with a disability who may qualify for SSI and for documenting the disability. If the county department determines that a child or youth may be eligible to receive SSI, the county department is required to initiate the application process within 45 days after receiving certain information. If a child or youth is receiving SSI, the county department must document how the money is spent in the state's child welfare case management system.     If legal custody of a child or youth receiving SSI or federal survivor benefits is transferring from a county department to another individual, the act requires the county department to reassess the designation of the representative payee or fiduciary receiving and managing federal benefits on behalf of the child or youth. The reassessment must be performed in consultation with interested parties and in compliance with federal requirements.(Note: This summary applies to this bill as enacted.)

Risk assessments assess a parolee's criminogenic needs and risk of recidivism and are used to guide parole supervision planning, identify appropriate interventions, and establish parole supervision levels or categories.     The act requires the department of corrections (department) to establish a risk assessment quality review team to develop policies and implement practices that determine whether risk assessments are completed accurately and consistently and to ensure a sustained process of review and training.     For its 'SMART Act' hearing beginning in 2027, and each year thereafter, the department is required to include information concerning reviewed risk assessments, including findings and measures implemented to mitigate recent high error rates in risk assessments.     The act clarifies that risk assessment outputs are criminal justice records for purposes of public inspection. The act prohibits an agreement that prohibits the disclosure of information in a risk assessment output that is subject to disclosure under the law.(Note: This summary applies to this bill as enacted.)

The act expands the definitions of 'grandparent' and 'great-grandparent' in the context of court-ordered family time to account for situations in which the child's father or mother is deceased.     To align with changes enacted in 2023 that address kinship and relative placements more broadly, the act repeals language specific to grandparent placements in child welfare cases and the types of evidence a court considers in connection with a grandparent's past abusive or neglectful conduct.     When a child or youth is removed from the home, the act requires the court to prioritize the child's or youth's temporary placement with a relative or kin, unless the court finds by a preponderance of the evidence that temporary placement with the relative or kin is not in the best interests of the child.(Note: This summary applies to this bill as enacted.)

The act allows an injured person to bring a cause of action for claims of injury caused by sexual orientation or gender identity change efforts (efforts) against a licensed mental health professional and allows the cause of action to be commenced at any time without limitation.     Specifically, the act applies to a civil cause of action brought against a licensed mental health professional who seeks to direct a patient toward a predetermined sexual orientation or gender identity outcome or eliminate or reduce sexual or romantic attractions or feelings toward individuals of a particular sex or gender.     The act permits the injured individual, or the individual's personal representative or estate if the individual is deceased, to recover economic, noneconomic, and exemplary damages, and any other damages deemed appropriate by the court.     A cause of action may be brought as a survival action within 5 years after the death of the person who underwent efforts.(Note: This summary applies to this bill as enacted.)

The act extends the availability of the conservation easement tax credit from income tax year 2031 through income tax year 2036. The act also prohibits the division of conservation from issuing any additional credit certificates or amending previously issued credit certificates as a result of the additional authority granted by the act for a donation made prior to the effective date of the act.(Note: This summary applies to this bill as enacted.)

Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home.     The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law.     The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county.     When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: This summary applies to this bill as enacted.)

The act allows child care centers for school-age children operated on school district, district charter school, or institute charter school property to satisfy requirements for staff training or minimum square footage of floor space per child by providing to the Colorado department of early childhood (CDEC) documented evidence of compliance with substantially similar requirements imposed by the Colorado department of education (CDE) unless CDE's requirements do not meet federal grants-in-aid requirements, in which case, CDEC shall require the child centers to meet federal grants-in-aid requirements.     The act adds a public health agency to the list of entities that CDEC shall accept certification from as satisfactory proof of valid certification of a playground facility.     The act directs CDEC to review the process regarding materials waivers and the process for undue hardship appeals at least annually.(Note: This summary applies to this bill as enacted.)