Sen. Dennis Hisey

The Colorado housing and finance authority (CHFA), under the Colorado affordable tax credit program, may allocate income tax credits in an annual aggregate amount of up to $10 million for the years beginning on January 1, 2020, and ending on December 31, 2024. The bill extends this period to December 31, 2031. (Note: This summary applies to this bill as enacted.)

Colorado law regulates the manufacturers, sellers, and installers of manufactured homes. This regulation includes requirements for the installation of manufactured homes, contract and disclosure requirements, and the registration, escrow, reimbursement, bonding, and inspections of the manufacturers, installers, and sellers. In addition, the state housing board (board) sets standards for the proper manufacture and installation of manufactured homes. The board consults with an advisory committee when promulgating rules. The act adds tiny homes, which are typically manufactured, to this regulation on substantially similar terms. This includes adding 2 representatives of the tiny home industry to the advisory committee. The board is given the duty to regulate foundations for manufactured homes, tiny homes, and factory-built structures where no construction standards otherwise exist. Manufacturers are required to meet bonding and escrow requirements, and standards are set for payment from the bond or escrow account. In addition to adding tiny homes to these provisions, the act addresses tiny home regulation in the following manner: The board must promulgate rules establishing specific standards for tiny homes. When a national or international standard is created, the board may use that standard. The board may modify these standards as necessary. The board must establish standards for connecting a tiny home to utilities, including water, sewer, natural gas, and electricity; A state electrical inspector or a local government may approve the connection of a tiny home for electric utility service if the tiny home is in compliance with applicable codes and standards for connection for electric utility service; A state plumbing inspector or a local government may approve the connection of a tiny home for water, gas, or sewer utility service if the tiny home is in compliance with applicable codes and standards for connection for water, gas, or sewer utility service; and Standards are set for promulgating rules governing tiny homes. If a tiny home is approved for connection to utilities through the process described above, the tiny home may be connected to the appropriate utilities. Current law governing the connection to each utility is amended to avoid conflicts with the process established in the act. Selling or installing a tiny home without complying with the act is declared a deceptive trade practice, which subjects a violator to damages in a lawsuit and civil penalties of: Up to $20,000 per violation; Up to $10,000 for violating a court order or injunction; and Up to $50,000 per violation if the victim is an elderly person. Colorado law regulates mobile home parks, including notice requirements, lease termination limits and requirements, security deposit regulations, entry fee prohibitions, antitrust prohibitions, selling fee prohibitions, kickback prohibitions, retaliation prohibitions, regulation of how and if park rules are established, a right of first refusal when the owner wants to sell the mobile home park, a peaceful enjoyment right, and remedy provisions. The act includes tiny homes under these provisions. Colorado law exempts manufactured homes from sales and use tax. The act adds tiny homes to this exemption. Tiny homes are classified as residential improvements for the purpose of property tax, which means the landowner will pay the lower residential tax rates on land that has a tiny home. To implement the act, $227,612 is appropriated from the general fund to the department of local affairs and $86,946 is appropriated from the division of professions and occupations cash fund to the department of regulatory agencies. (Note: This summary applies to this bill as enacted.)

The act appropriates $25 million from the affordable housing and home ownership cash fund, which money originates from the general fund, to the department of local affairs (DOLA) for expansion of the middle income access program created and administered by the Colorado housing and finance authority (CHFA). The act requires the division of housing within DOLA to contract with CHFA for administration of the money appropriated. (Note: This summary applies to this bill as enacted.)

The act prohibits a common interest community's unit owners' association from regulating the use of a public right-of-way. (Note: This summary applies to this bill as enacted.)

The act creates certain rights for foster parents. The rights do not apply to a foster parent who jeopardizes the safety of a child or youth or a foster parent against whom criminal charges have been filed for child abuse, a sexual offense, or any felony. (Note: This summary applies to this bill as enacted.)

The bill expands the state sales and use tax exemption for food, which currently exempts most food for domestic home consumption, by also exempting from state sales and use tax most food that is not for domestic home consumption and is instead prepared for on-site consumption at a restaurant, grocery store, or other establishment or to be carried out and consumed without additional cooking or preparation.(Note: This summary applies to this bill as introduced.)

The act authorizes digital license plates to be used in lieu of metal license plates if the registration number and expiration date are visible from 100 feet away in sunlight. The plates need not display more than one color. The department of revenue (department) may permit messaging and other digital functionality on digital plates. The department will consult with the state patrol to adopt rules governing the use, requirements, approval process, proposals, relocation, and reporting of the plates. The department will review the implementation of the plates one year after promulgating the rules and submit a report to the transportation legislation review committee. The act is scheduled to repeal on September 1, 2027, but before the repeal, it will undergo a sunset review, which may suggest changes or that the act be repeal or continued. (Note: This summary applies to this bill as enacted.)

The act creates the Feeding Colorado fund (fund) in the state treasury. A voluntary contribution designation line for the fund will appear on the state individual income tax return form (form) for the 5 income tax years following the year that the executive director of the department of revenue (department) certifies to the revisor of statutes that there is space available on the form and that the fund is next in the queue. Once the fund is placed on the form, the department is directed to determine annually the total amount contributed to the fund and report that amount to the state treasurer and the general assembly. The state treasurer is required to credit that amount to the fund, and the general assembly appropriates from the fund to the department the costs of administering money designated for the fund. After that amount is deducted, the money remaining in the fund at the end of a fiscal year is transferred to Feeding Colorado. Following the statutory 2-year grace period for new tax check-offs, the fund is required to achieve the minimum contribution amount of $50,000 per year to remain on the form. The fund is repealed on the sixth income tax year following the year in which the director files the certification, unless it is continued by the general assembly before then. (Note: This summary applies to this bill as enacted.)

The act clarifies the opportunities available to inmates imprisoned by the department of corrections (department). The act clarifies that the rehabilitation and work opportunities available to inmates are to promote the person's successful rehabilitation, reentry, and reintegration into the community. The act clarifies a distinction between external programs, which occur in partnership with employers outside of department facilities, and internal programs, which occur inside a department facility and may be in partnership with employers outside of department facilities. The act amends inmate compensation and permissible deductions from an inmate's account. (Note: This summary applies to this bill as enacted.)