Under current law, the controller may allow any state department, institution, or agency of the state, including any institution of higher education, to make an expenditure in excess of the amount authorized by an item of appropriation for the fiscal year if certain conditions are satisfied. One of those conditions is that the overexpenditure is necessary due to unforeseen circumstances arising while the general assembly is not meeting in a regular or special session. The act modifies that condition to also allow an overexpenditure when it is necessary due to a lapse in a federal appropriation that the joint budget committee determines is reasonably likely to occur while the general assembly is not meeting in regular or special session during which such overexpenditure can be legislatively addressed. The act also makes a conforming amendment to the process by which the general assembly can remove the spending restriction that the controller attaches to an overexpenditure. If a supplemental appropriation is enacted for the overexpenditure or a portion of it:The controller's spending restriction is released in full; andThe department, institution, or agency of the state's overexpenditure authority ends.(Note: This summary applies to this bill as enacted.)
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Compared to what was anticipated when appropriations were established in the 2025 regular legislative session for the 2025-26 budget year, the general assembly finds that for the 2025-26 budget year the actual funded pupil count and the at-risk pupil count are lower than anticipated; the local share of total program funding is higher than anticipated; and therefore, the general assembly intends to decrease the state share of districts' total program funding by $103,472,508 for the 2025-26 budget year. Under current law, there are 2 total program formulas to finance public schools, commonly referred to as the old formula and the new formula. For the 2025-26 budget year, a district's total program is the greater of:The district's total program amount for the 2024-25 budget year; orThe amount calculated for the 2025-26 budget year under the old formula plus an amount equal to 15% of the difference between the amounts calculated between the old formula and the new formula. The act clarifies that for the 2025-26 budget year, if the calculation under the new formula is less than the calculation under the old formula, then that district's total program for the 2025-26 budget year is the greater of:The district's total program amount for the 2024-25 budget year; orThe amount calculated for the 2025-26 budget year under the old formula. The act reduces appropriations to the department of education for the 2025-26 budget year by $103,472,508.(Note: This summary applies to this bill as enacted.)
The act transfers $3,646,420 from the general fund to the information technology capital account of the capital construction fund on April 1, 2026.(Note: This summary applies to this bill as enacted.)
The act repeals the existing requirement that a paper certificate of title be used for specific vehicle transactions, thereby allowing the use of a certificate of title in an electronic format in all circumstances. Any party to a vehicle transaction may request either a paper or electronic version of a certificate of title.(Note: This summary applies to this bill as enacted.)
The act makes multiple changes to procedural requirements for the administration of property tax in 2 broad categories: Deadlines and requirements for transmitting information. Modifications to deadlines. The act modifies property tax-related deadlines as follows:Aligns the regular and late application dates for the qualified-senior primary residence real property classification and the property tax exemption for qualifying veterans with disabilities and their spouses with those for the property tax exemption for qualifying seniors and their spouses. The regular application deadline is July 15, and late applications may be accepted until August 15.Increases from $10,000 to $20,000 the current threshold for a board of county commissioners (board) to recommend, or a county assessor with the approval of a board to settle, an abatement or refund of taxes. The threshold for the board being required to submit recommended abatement applications to the property tax administrator (administrator) for review is similarly increased from $10,000 to $20,000. The board is not required to submit an application to the administrator in the case of an abatement or refund caused by a valuation change made to ensure matching values within the same reassessment cycle.Clarifies the timeline for a petitioner to appeal a decision of the board of county equalization to the board of assessment appeals or submit the case to arbitration;Changes the real property protest deadline from June 8 to June 1;Changes the deadline from June 15 to July 15 for a county assessor to send a notice of valuation of personal property and changes the personal property protest deadline from June 30 to July 31 for a county that uses alternate protest and appeal procedures (alternate procedures) to determine objections and protests for taxable property;Clarifies that a county's use of alternate procedures may apply to real or personal property, or both; andAligns the protest deadline for personal property with the date that county assessors must conclude their hearings on such protests so that both the protest and hearing conclusion dates for personal property are June 30, or, for a county that uses alternate procedures, July 31. Modifications to requirements for transmitting information. The act modifies requirements for transmitting property tax information as follows:Clarifies that a county assessor or the board may transmit a required abstract of assessment, certification of taxes levied, or application for a recommended abatement or refund in excess of $20,000 to the administrator in a paper or electronic format;Reduces the number of copies of an application for a recommended abatement or refund in excess of $20,000 that the board must send to the administrator for review to one;Repeals the requirement that the administrator conduct a public hearing on proposed changes to property tax manuals, appraisal procedures, instructions, and guidelines, which are still required to be reviewed by the advisory committee to the administrator;Requires the administrator to prepare and publish standardized forms, including a letter of authorization, for all levels of property tax appeals;Reduces the number of copies of a notice of determination that an assessor must send to a taxpayer who has objected to the valuation of the taxpayer's property to one; andReduces the number of copies of an abstract of assessment that needs to be prepared to one.(Note: This summary applies to this bill as enacted.)
Under current law, a person may be arrested and detained for level 1 drug misdemeanor possession. The act requires that when a colorimetric field drug test was used to test for the presence of a controlled substance and a person is solely suspected of a level 1 drug misdemeanor for possession or solely suspected of a municipal drug possession charge, a peace officer shall not arrest the person and instead shall issue a summons. The act also requires that when a colorimetric field drug test was used, before accepting a plea from a person charged with a drug possession for level 4 drug felony possession and lower, the trial court is required to issue an advisement with specified language, including language stating that colorimetric field drug tests have known error rates and that the defendant has the right to enter a not guilty plea and to request drug testing from an accredited forensic laboratory.(Note: This summary applies to this bill as enacted.)
The act allows a board of county commissioners and the governing body of a municipality to sell and dispose of property owned by the county or municipality, as applicable, to provide for affordable housing and allows a municipality to enter into a long-term rental or lease agreement for the development of affordable housing. The act allows for the approval of a mutijurisdictional housing authority at a biennial local election instead of only during a general election or an election held on the first Tuesday in November of an odd-numbered year. The ballot question about establishing the authority may be combined with a question about a tax, impact fee, multiple-fiscal year debt, or other financial obligation. The act allows a board of county commissioners to use ad valorem tax revenue for housing authorities, housing programs, and workforce housing. The act entitles an entity subject to income tax to which a middle-income housing tax credit is transferred by a governmental entity or quasi-governmental entity to claim the credit without owning an interest in a qualified project. The sale and use of construction materials by contractors is exempt from taxation if the materials are used by the state in its governmental capacity only. The act provides that 'governmental capacity' includes the construction of workforce housing projects undertaken by counties.(Note: This summary applies to this bill as enacted.)
Maddy summaryThis Senate Resolution recognizes October 2026 as Conflict Resolution Month in Colorado to promote peaceful dispute resolution methods. The bill directly affects Coloradans by encouraging community events, workplace discussions, and educational programs focused on mediation, arbitration, and restorative justice practices. Key provisions invite residents to reflect on and resolve conflicts responsibly while asking leaders and officials to participate in celebrating this month. The resolution also calls for increased awareness of conflict resolution benefits among judges, government staff, and local communities.
Previously, money in the diseased livestock indemnity fund could be used only to pay indemnity to a livestock owner whose herd had been sold for slaughter or destroyed because the herd was exposed to or diagnosed with an infectious or contagious disease. The act expands the permissible uses of the money in the diseased livestock indemnity fund by allowing the commissioner of agriculture to authorize using the money to prepare for and respond to certain emerging threats to livestock health. The act renames the fund the 'livestock health preparedness, response, and diseased livestock indemnity fund' to reflect the expanded scope of the permissible uses of money in the fund.(Note: This summary applies to this bill as enacted.)
The act modifies the Colorado agricultural future loan program (program) to permit certain eligible entities to receive funding from the program. An eligible entity is defined as an entity that is certified by the division of conservation (division) or an entity that:Is a district that has authority to conduct water activities, an irrigation district, or a ditch and reservoir company; andHas a letter of support from an entity certified by the division. The act directs the commissioner of agriculture to adopt rules that prioritize awarding loans to eligible entities that seek to acquire and conserve agriculturally productive land and to transfer ownership of that land to an eligible farmer or rancher who qualifies for a loan from the program.(Note: This summary applies to this bill as enacted.)