A county assessor is required to complete an assessment roll of all taxable property within the assessor's county and an accompanying abstract of assessment (abstract) on or before either August 25 or November 21 of every year, depending on certain conditions. During the first extraordinary session of the seventy-fourth general assembly, the general assembly enacted, and the governor signed on November 20, 2023, Senate Bill 23B-001, which modified the valuation for assessment for residential real property for the 2023 property tax year and accordingly rendered inaccurate the abstracts completed on or before August 25, 2023, and November 21, 2023. The act requires a county assessor to prepare an updated abstract and file a copy of that abstract, along with updated versions of other information that a county assessor is required to append to an abstract, with the property tax administrator no later than February 20, 2024. APPROVED by Governor February 15, 2024 EFFECTIVE February 15, 2024(Note: This summary applies to this bill as enacted.)
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Under existing law, an offender convicted of certain violent offenses is eligible for parole after the person has served 75% of the sentence imposed upon the offender, less earned time granted by the department of corrections. The bill requires an offender sentenced for second degree murder; first degree assault; first degree kidnapping, unless the first degree kidnapping is a class 1 felony; sexual assault; first degree arson; first degree burglary; or aggravated robbery committed on or after July 1, 2024, to serve at least 85% of the imposed sentence before the offender is eligible for parole. The bill requires an offender sentenced for the enumerated crimes committed on or after July 1, 2024, to serve 100% of the sentence imposed if the person has twice previously been convicted of a crime of violence.(Note: This summary applies to this bill as introduced.)
A bill is exempt from the referendum power described in the state constitution if there is a safety clause on the bill. This bill creates a referendum power committee of the house of representatives and a referendum committee of the senate (committees) to review the use of the safety clause on bills. These committees are required to meet during the legislative session to review every bill that is introduced with a safety clause. More specifically, these committees determine whether the use of the safety clause on a bill is appropriate. If one of the committees determines that the use of the safety clause on a bill is not appropriate, the committee is required to replace the safety clause on the bill.(Note: This summary applies to this bill as introduced.)
The bill makes the following changes to forfeiture actions: A forfeiture order must not be entered unless: The civil complaint is filed within 90 days after the property is seized; and The plaintiff establishes that the seized property is an instrumentality of, or proceeds derived directly from, the crime for which the owner is convicted; When feasible, the court hearing the criminal proceeding also hears the civil forfeiture action; All proceedings in the forfeiture action are stayed until a criminal conviction is obtained; Any party to a forfeiture action may appeal an order concerning disposition of seized property except the defendant in the criminal action, who may only appeal after the final judgment; A forfeiture order must not be entered until there is a criminal conviction, unless a specified exception is met; Any person with an interest in the seized property may request a prompt post-seizure hearing within 14 days after the seizure; and 25% of the proceeds of a forfeiture are deposited in a new forfeiture defense fund created in the bill rather than the law enforcement community services grant program fund. The bill also authorizes the judge in a forfeiture proceeding to appoint an attorney to represent an indigent owner of an interest in seized property. Fees and costs of the appointed attorney may be charged against other parties to the proceeding or may come from the new forfeiture defense fund if a party is indigent. The bill prohibits a Colorado law enforcement agency from transferring seized property to a federal agency for forfeiture unless the Colorado law enforcement agency is part of a joint task force with the federal government, and then only if the seized property includes at least $50,000 in U.S. currency. The bill makes conforming amendments. (Note: This summary applies to this bill as introduced.)
The bill creates the tax code legislative 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 make recommendations to restructure the tax burden on the citizens of the state to foster economic growth and to design a new tax code that eliminates all taxes and fees in the state other than the sales and use tax. The task force is required to: Convene no later than June 3, 2024; Meet at least once every 3 months or more often as directed by the chair of the task force; Make findings and determinations regarding specified aspects of state and local government taxes and revenue; and Submit a report with its findings and recommendations to the general assembly within one year of its first meeting. The task force is repealed on June 30, 2026. (Note: This summary applies to this bill as introduced.)
The act requires that a report related to a seizure and forfeiture include the estimated value and equity of the property and information on the outcome of the forfeiture proceeding. The act appropriates $22,549 to the department of local affairs that is reappropriated to the office of the governor for use by the office of information technology and includes 0.2 FTE. APPROVED by Governor June 7, 2023 EFFECTIVE September 1, 2023 NOTE: This act was passed without a safety clause. (Note: This summary applies to this bill as enacted.)
The act amends consumer protection law regarding ticket sales and resales for events, including adding and amending defined terms. The act allows an operator to restrict the resale of tickets to events that are initially offered as part of a charitable event for a charitable purpose. The act requires an operator, primary ticket seller, reseller, or ticket resale marketplace to refund a ticket to the purchaser in certain instances, such as when an event is cancelled. The act prohibits an operator, primary ticket seller, or rights holder from revoking tickets merely because those tickets have been resold through a reseller or ticket resale marketplace; however, an operator may still revoke or restrict tickets for a violation of venue policies, to protect the safety of patrons, or to address fraud or misconduct. The act specifies that a person engages in deceptive trade practices when, in the course of the person's business, vocation, or occupation, the person: Uses computer software or systems that run automated tasks to purchase tickets to events or to circumvent or disable ticket limitation and security measures; Displays trademarked, copyrighted, or substantially similar web designs, URLs, or other images and symbols without the consent of the trademark or copyright holder, operator, or rights holder; Sells a ticket to an event without disclosing the total cost of the ticket, including the cost of any service charge or other fees that must be paid, or displays service charges and fees less prominently than the total price of the ticket; Increases the price of a ticket once the ticket has been selected for purchase, with the exception of adding delivery fees; or Advertises, offers for sale, or contracts for the resale of a ticket unless the person has possession or constructive possession of the ticket and the person has an agreement with the rights holder. The act also specifies civil penalties that may be imposed for deceptive trade practices or violations of the consumer protection statute. VETOED by Governor June 6, 2023 (Note: This summary applies to this bill as enacted.)
The act allows a local government to provide temporary property tax relief through temporary property tax credits or mill levy reductions and later eliminate the credits or restore the mill levy. A temporary reduction in property taxes must be annually renewed by the local government. A school district may not temporarily reduce its mill levy below an existing statutory minimum mill levy amount. 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.)
The act creates the "In God We Trust" license plate for motor vehicles. In addition to the normal fees for a license plate, a person must pay 2 additional one-time fees of $25 for the issuance of the plate. One of these fees is credited to the highway users tax fund and the other fee is credited to the Colorado DRIVES vehicle services account. To implement the act, $31,212 is appropriated to the department of revenue for use by the division of motor vehicles. The appropriation consists of $4,293 from the general fund and $26,919 from the license plate cash fund. APPROVED by Governor June 2, 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 eliminates the prohibition on persons licensed by the "Limited Gaming Act of 1991" (licensee) from extending credit to another person for participation in limited gaming if: The licensee evaluates the person's credit and establishes the person as credit-worthy; The licensee does not have knowledge of a conviction of the person for committing specified unlawful acts; The licensee determines that the person has no outstanding child support debt or unpaid debt due to the state and does not owe restitution from a Colorado criminal case; and The amount of the extension of credit is at least $1,000. Additionally, the act specifies the documentation the licensee must maintain for any extension of credit and requires the licensee to inform every person to whom credit is extended, orally and in writing, that the financial obligations created must be fully paid to the licensee within 150 days. The act prohibits licensees from reducing their gaming tax burden through deducting unpaid credit from their gross proceeds. The act allows licensees to pursue all civil remedies at law to recover unpaid credit, as well as interest and reasonable recovery costs. Additionally, the act restricts licensees from settling or compromising the amount to be repaid until specific conditions are met. Finally, the act outlines record-keeping requirements for licensees that extend credit. VETOED by Governor May 23, 2023 (Note: This summary applies to this bill as enacted.)