Sen. William Lindstedt

Section 2 of the act clarifies and expands the current property tax exemption for property acquired by nonprofit housing providers for low-income housing. Section 2 also clarifies that property may qualify for the property tax exemption, through construction on the property, until the property is sold or transferred. The act expands the definition of "low-income" applicants to include individuals or families who are at or below 100% of the area median income or, if the property is in a rural resort community, at or below 120% of the area median income, as well as individuals or families who are at or below 80% of the area median income and were already included in the definition. Section 1 of the act requires applicants for the exemption described in section 2 of the act to follow the same process and submit the same forms that are required for applicants for similar exemptions. Section 3 deems certain property held by community land trusts and nonprofit affordable homeownership developers to be used for a strictly charitable purpose and to consequently be exempt from property taxation in accordance with the state constitution. To qualify for the exemption, the property must be split into a separate taxable parcel from the improvements on the property and leased to the owner of the improvements as an affordable homeownership property. APPROVED by Governor May 25, 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.)

Under the law, a qualified business is allowed a tax credit in the amount of 50% of the costs to convert the qualified business to a form of employee ownership. The tax credit has been capped at $25,000 for converting a qualified business to a worker-owned cooperative or employee ownership trust and $100,000 for converting a qualified business to an employee stock ownership plan. The act: Increases the caps for converting a qualified business to a worker-owned cooperative or employee ownership trust from $25,000 to $40,000, and for converting a qualified business to an employee stock ownership plan from $100,000 to $150,000; Expands the tax credit to include 50% of the costs of a qualified employee-owned business expanding its employee ownership by at least 20%, not to exceed $25,000; Expands the tax credit to include 50% of the costs of a qualified business converting to or expanding an alternate equity structure, not to exceed $25,000. An alternate equity structure is a mechanism under which an employer grants to employees a form of employee ownership, including an employee stock ownership plan, LLC membership, phantom stock, profit interest, restricted stock, stock appreciation right, stock option, or synthetic equity. Establishes certain minimum requirements for an alternate equity structure and requires the Colorado office of economic development in the office of the governor to develop guidelines for the types of employee ownership grants that qualify as an alternate equity structure; and Specifies that a qualified business or qualified employee-owned business may apply for and claim only one credit for the conversion or expansion costs per tax year. APPROVED by Governor May 23, 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.)

Section 1 of the act increases the percent of appropriated funds that the department of public health and environment (department) may use for the administration and management of the public water systems and domestic wastewater treatment works grant program from 5% to 10%. Section 3 modifies the composition of the water quality control commission (commission) by requiring that: No more than 5 members of the commission be affiliated with the same political party; and The commission include members with specific types of expertise, including expertise in areas of science, environmental law, environmental policy, municipal water treatment, municipal wastewater treatment, industry, or labor. Section 4 requires the commission, on or before October 31, 2025, and after engaging in stakeholder outreach, to set the following fees by rule: Drinking water fees assessed on public water systems; Commerce and industry sector permitting fees; Construction sector permitting fees; Pesticide sector permitting fees; Public and private utilities sector permitting fees; Municipal separate storm sewer systems sector permit fees; Review fees for requests for certification under section 401 of the federal "Clean Water Act"; Preliminary effluent limitation determination fees; Wastewater site application and design review fees; On-site wastewater treatment system fees; and Biosolids management program fees. The commission's fee-setting rules must become effective on or before January 1, 2026, and the commission may by rule authorize the division to phase in the fee-setting rules before January 1, 2026. Section 4 also creates the clean water cash fund into which the fees collected under the commission's fee-setting rules are credited, except that the fees assessed on public water systems under the drinking water fee-setting rules are credited to the drinking water cash fund. The statutory fee provisions in sections 2, 5, 6, and 8 repeal on July 1, 2026. Before the repeal, the state treasurer is required to transfer any money remaining in the funds into which the statutory fees are credited to the clean water cash fund; except that section 2 specifies that drinking water fees will continue to be credited to the drinking water cash fund and that any money in the drinking water cash fund will remain in that cash fund. Section 7 repeals the division of administration's (division's) regulatory authority concerning nuclear and radioactive wastes. Section 9 requires the division to include, in its annual reporting to the commission and the general assembly, information on: The division's implementation and enforcement of the discharge permitting program (program); For reports submitted before October 1, 2025, the division's fee revenue and direct and indirect costs associated with the program; and For the report submitted in 2025, the fee structure set forth in the commission's proposed or adopted fee-setting rules. APPROVED by Governor May 17, 2023 PORTIONS EFFECTIVE May 17, 2023 PORTIONS EFFECTIVE July 1, 2026 (Note: This summary applies to this bill as enacted.)

The bridge and tunnel enterprise (BTE) in the department of transportation (department) completes tunnel projects and finances, repairs, reconstructs, replaces, and maintains designated bridges in the state. A designated bridge is a bridge that is part of the state highway system and that the department has identified as structurally deficient or functionally obsolete and has rated as poor. The act expands the scope of the BTE to include the completion of preventative maintenance bridge projects, which are projects that involve a treatment or strategy to extend the service life of a fair-rated or good-rated bridge by preventing, delaying, or reducing deterioration. The act authorizes the BTE to repair, reconstruct, replace, and maintain a bridge that the department has rated as fair if the fair-rated bridge is included as part of a project to repair, reconstruct, replace, or maintain a designated bridge. APPROVED by Governor May 15, 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 transfers responsibility for regulating recovery residences from the department of public health and environment to the department of health and human services. Upon admission of a client to a recovery residence, the recovery residence must obtain a signed program agreement from the client regarding the requirements the client must meet to reside at the recovery residence. The residence must also create a relapse plan that must be implemented if the client returns to the use of alcohol or drugs. The act requires a recovery residence to implement a client discharge and transfer policy to discharge or transfer a client from a recovery residence in certain circumstances. The policy must be approved by the recovery residence's certifying body before a discharge or transfer may occur. A recovery residence may discharge or transfer a client with 24-hours' notice in certain circumstances and immediately discharge or transfer a client if the client is found in possession of alcohol or drugs. The act requires that prior to discharging a client from a recovery residence, the recovery residence shall provide the client with referrals to treatment or support services, alternative housing options, and recommendations for follow-up care. A recovery residence shall make its code of conduct, drug screening policy, and discharge and transfer policy accessible in all common areas of the residence and may not discriminate based on age, gender, race, or any other basis prohibited by law when determining whether to discharge or transfer a client. The act requires the certifying body to establish a grievance and appeal process for clients to use when they believe they have been wrongfully discharged or transferred from a recovery residence. The act allows a certified recovery residence or client that is adversely affected or aggrieved by a decision made by the certifying body to appeal the decision to the Colorado department of personnel and administration, office of administrative courts. APPROVED by Governor May 1, 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.)

Public notice for bids on special district construction contracts is currently required when the contract cost is $60,000 or more. The act increases the notice threshold to $120,000 or more and requires the amount to be adjusted for inflation every 5 years. APPROVED by Governor March 17, 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.)