Colorado legislation · 2026 Regular Session
Colorado HB1233: Property Tax Procedures for Nonresidential Prop
Status: Chaptered, June 3, 2026
Concerning property tax procedures for nonresidential properties.
What the bill says
A bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent. (5) (a) (I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abateme.
From the enrolled text, May 19, 2026:
a bill for the reasonable cost above the estimated cost and up to the statutory maximum which shall be due and payable upon receipt by the taxpayer or agent. (5) (a) (I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals pursuant to section 39-8-108 (1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable: PAGE 3-HOUSE BILL 26-1233 (A) PROPERTY-SPECIFIC actual annual rental income for two full years including the base year for the relevant property tax year; (B) PROPERTY-SPECIFIC tenant reimbursements for two full years including the base year for the relevant property tax year; (C) PROPERTY-SPECIFIC itemized expenses for two full years including the base year for the relevant property tax year; and (D) PROPERTY-SPECIFIC rent roll data as of the valuation date, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for …