State Tax Day - Current, S.9, Colorado—Property Tax: Procedures for Nonresidential Property Revised, (Jun 10, 2026)

Colorado has enacted legislation modifying property tax procedures for nonresidential property.

Providing false information

For property tax years commencing on or after January 1, 2027, any person who does either of the following in connection with nonresidential property commits a petty offense:

• willfully certifies the truth and accuracy of information that is not true and accurate;

• willfully aids or assists in filing information that is false or fraudulent.

If a court finds that a taxpayer has committed one of the petty offenses described above, the property owner will not be entitled to interest on any tax refunded.

Appeal of valuation

For property tax years commencing on or after January 1, 2027, if a nonresidential property owner appeals a decision to the Board of Assessment Appeals, the governing board of the county may file a motion with the Board of Assessment Appeals noting the county’s preference that the case be heard in the district court of the county in which the property is located. The Board of Assessment Appeals retains jurisdiction unless the property owner elects to withdraw the appeal and file in district court.

Effective date of legislation

This legislation is effective August 12, 2026, unless a referendum petition is filed. If a referendum petition is filed, the referred provisions will take effect only if approved by voters at the November 2026 general election, in which case they will take effect on the date of the official declaration of the vote thereon.

H.B. 1233, Laws 2026, effective as noted