State Bill Colorado

Amendments for SB23-303

Senate Journal, May 2
After consideration on the merits, the Committee recommends that SB23-303 be amended
as follows, and as so amended, be referred to the Committee of the Whole with favorable
recommendation.
Amend printed bill, page 8, line 15, strike "SCHOOL DISTRICTS,".

Page 58, after line 9 insert:

"SECTION 19. Appropriation. (1) For the 2023-24 state fiscal year,
$207,717 is appropriated to the department of local affairs. This appropriation
is from the general fund. To implement this act, the department may use this
appropriation for the purchase of information technology services.
(2) For the 2023-24 state fiscal year, $207,717 is appropriated to the
office of the governor for use by the office of information technology. This
appropriation is from reappropriated funds received from the department of
local affairs under subsection (1) of this section. To implement this act, the
office may use this appropriation to provide information technology services for
the department of local affairs.
(3) For the 2023-24 state fiscal year, $92,162,222 is appropriated to the
department of education. This appropriation is from the state education fund
created in section section 17 (4)(a) of article IX of the state constitution. To
implement this act, the department may use this appropriation for the state share
of districts' total program funding.".

Renumber succeeding sections accordingly.

Page 58, line 17, strike "19," and substitute "20,".

Page 58, line 18, strike "20" and substitute "21".

Page 2, line 103 strike "AND".

Page 2, line 104, strike "ISSUE." and substitute "ISSUE; AND MAKING AN
APPROPRIATION.".

Senate Journal, May 3
SB23-303 by Senator(s) Fenberg and Hansen; also Representative(s) deGruy Kennedy and Weissman-
-Concerning a reduction in property taxes, and, in connection therewith, creating a limit on
annual property tax increases for certain local governments; temporarily reducing the
valuation for assessment of certain residential and nonresidential property; creating new
subclasses of property; permitting the state to retain and spend revenue up to the
proposition HH cap; requiring the retained revenue to be used to reimburse certain local
governments for lost property tax revenue and to be deposited in the state education fund to
backfill the reduction in school district property tax revenue; transferring general fund
money to a cash fund to also be used for the reimbursements; eliminating the cap on the
amount of excess state revenues that may be used for the reimbursements for the 2023
property tax year; and referring a ballot issue.

Amendment No. 1, Appropriations Committee Amendment.
(Printed in Senate Journal, May 2, page(s) 1292-1293 and placed in members' bill files.)

Amendment No. 2(L.014), by Senator Fenberg and Hansen.

Amend printed bill, page 18, after line 5 insert:

"(5) THE FINAL DECISION BY A GOVERNING BODY TO IMPOSE A MILL
LEVY THAT EXCEEDS THE PROPERTY TAX LIMIT IN ACCORDANCE WITH THE
PROCEDURES SET FORTH IN SUBSECTION (4) OF THIS SECTION IS DEEMED TO BE
FINAL AND CONCLUSIVE AND IS NOT SUBJECT TO APPEAL TO COURT.".

Renumber succeeding subsection accordingly.

Page 21, line 13, strike "years YEAR" and substitute "years".

Page 21, line 14, strike "January 1, 2023," and substitute "AND January 1,
2023,".

Page 21, line 18, strike "2023," and substitute "2024,".

Page 22, line 13, strike "2023," and substitute "2024,".

Page 47, line 24, after "(1)(b.5)," insert "(1)(d.5),".

Page 48, after line 14, insert:

"(d.5) "LOCAL GOVERNMENTAL ENTITY" MEANS A GOVERNMENTAL
ENTITY AUTHORIZED BY LAW TO IMPOSE AD VALOREM TAXES ON TAXABLE
PROPERTY LOCATED WITHIN ITS TERRITORIAL LIMITS.".

Page 52, line 24, strike "ENTITY" and substitute "ENTITY, EXCLUDING SCHOOL
DISTRICTS,"

Page 55, after line 4, insert:

"(e) IF A LOCAL GOVERNMENTAL ENTITY IS LOCATED IN MORE THAN ONE
COUNTY, THEN THE PART LOCATED IN EACH COUNTY IS TREATED LIKE ANY
OTHER LOCAL GOVERNMENTAL ENTITY LOCATED WITHIN THE COUNTY FOR THE
PURPOSE OF DETERMINING THE REIMBURSEMENT AMOUNT UNDER SUBSECTION
(4.5)(a) OF THIS SECTION, BUT, FOR THE PURPOSE OF APPLYING SUBSECTION
(4.5)(b) OF THIS SECTION, THE ENTIRE LOCAL GOVERNMENTAL ENTITY IS
CONSIDERED.".

Senate Journal, May 3
SB23-303 by Senator(s) Fenberg and Hansen; also Representative(s) deGruy Kennedy and Weissman-
-Concerning a reduction in property taxes, and, in connection therewith, creating a limit on
annual property tax increases for certain local governments; temporarily reducing the
valuation for assessment of certain residential and nonresidential property; creating new
subclasses of property; permitting the state to retain and spend revenue up to the
proposition HH cap; requiring the retained revenue to be used to reimburse certain local
governments for lost property tax revenue and to be deposited in the state education fund to
backfill the reduction in school district property tax revenue; transferring general fund
money to a cash fund to also be used for the reimbursements; eliminating the cap on the
amount of excess state revenues that may be used for the reimbursements for the 2023
property tax year; and referring a ballot issue.

Senator Liston moved to amend the Report of the Committee of the Whole to show that
the following Liston floor amendment, (L.034) to SB 23-303, did pass.

Amend printed bill, page 29, line 6, strike "ONE HUNDRED FORTY" and
substitute "TWO HUNDRED".

Page 29, line 8, strike "AND".

Page 29, after line 8, insert:
"(C) THE VALUATION FOR ASSESSMENT FOR PRIMARY RESIDENCE REAL
PROPERTY THAT IS OWNED BY AN INDIVIDUAL WHO QUALIFIES FOR THE SENIOR
HOMESTEAD EXEMPTION ALLOWED BY SECTION 39-3-203 (1) IS 6.7 PERCENT OF
THE AMOUNT EQUAL TO THE ACTUAL VALUE OF THE PROPERTY MINUS THE
LESSER OF ONE HUNDRED THOUSAND DOLLARS OR THE AMOUNT THAT CAUSES
THE VALUATION FOR ASSESSMENT OF THE PROPERTY TO BE ONE THOUSAND
DOLLARS; AND"

Renumber succeeding sub-subparagraph accordingly.

Page 29, line 11, strike "OR (3)(r)(IV)(B)" and substitute "(3)(r)(IV)(B), OR
(3)(r)(IV)(C)".

Less than a majority of all members elected to the Senate having voted in the affirmative,
the amendment to the report of the Committee of the Whole was lost on the following roll
call vote:

YES 14 NO 20 EXCUSED 1 ABSENT 0
Baisley Y Ginal Y Marchman N Simpson Y
Bridges N Gonzales N Moreno N Smallwood E
Buckner N Hansen N Mullica Y Sullivan N
Coleman N Hinrichsen N Pelton B. Y Van Winkle Y
Cutter N Jaquez N Pelton R. Y Will Y
Danielson N Kirkmeyer Y Priola N Winter F. N
Exum N Kolker N Rich Y Zenzinger N
Fields N Liston Y Roberts Y President N
Gardner Y Lundeen Y Rodriguez N

House Journal, May 6
52 SB23-303 be amended as follows, and as so amended, be referred to
53 the Committee of the Whole with favorable
54 recommendation:
55
1 Amend reengrossed bill, page 12, line 14, strike "SENATE BILL 23-___."
2 and substitute "SENATE BILL 23-___ AND THAT THE MONEY SO
3 TRANSFERRED SHALL NOT SUPPLANT GENERAL FUND APPROPRIATIONS
4 MADE FOR SCHOOL DISTRICTS' TOTAL PROGRAM, AS DEFINED BY SECTION
5 22-54-103 (6).".
6
7 Page 16, line 22, strike "AND".
8
9 Page 17, line 2, strike "GOVERNMENT" and substitute "GOVERNMENT,
10 WITHOUT LIMITATION AS TO RATE OR AMOUNT,".
11
12 Page 17, line 5, strike "(2)" and substitute "(2)(a)".
13
14 Page 18, line 19, strike "THE" and substitute "FOR PROPERTY TAX YEARS
15 COMMENCING ON AND AFTER JANUARY 1, 2024, THE".
16
17 Page 21, line 8, strike "PROPERTY," and substitute "LAND,".
18
19 Page 25, line 3, after "INCREASES" insert "IN TOTAL VALUATION".
20
21 Page 25, line 17, after "SECTION" insert " APPLY".
22
23 Page 27, line 7, strike "and (3.5)" and substitute "(3.5), and (3.7)".
24
25 Page 30, after line 12 insert:
26
27 "(3.7) (a) THE ADMINISTRATOR SHALL CONVENE A WORKING
28 GROUP WITH REPRESENTATIVES, INCLUDING ASSESSORS AND ELECTED
29 COUNTY OFFICIALS, FROM SMALL-, MEDIUM-, AND LARGE-SIZED COUNTIES
30 TO MAKE RECOMMENDATIONS ABOUT WAYS TO STREAMLINE AND IMPROVE
31 THE DESIGNATION OF THE PRIMARY RESIDENCE REAL PROPERTY IN THE
32 EVENT THAT VOTERS APPROVE THE BALLOT ISSUE REFERRED IN
33 ACCORDANCE WITH SECTION 24-77-202. IN FORMULATING ITS
34 RECOMMENDATIONS, THE WORKING GROUP SHALL CONSIDER INFORMATION
35 TECHNOLOGY NEEDS AND ADMINISTRATIVE IMPACTS. ON OR BEFORE
36 JANUARY 1, 2024, THE WORKING GROUP SHALL PROVIDE A REPORT OF ITS
37 RECOMMENDATIONS TO THE SENATE LOCAL GOVERNMENT AND HOUSING
38 COMMITTEE, AND THE HOUSE OF REPRESENTATIVES TRANSPORTATION,
39 HOUSING, AND LOCAL GOVERNMENT COMMITTEE; EXCEPT THAT NO
40 REPORT IS DUE IF THE BALLOT ISSUE DOES NOT PASS.
41 (b) THIS SUBSECTION (3.7) IS REPEALED, EFFECTIVE JULY 1, 2024.".
42
43 Page 49, line 1, strike "LIMITS." and substitute "LIMITS; EXCEPT THAT THE
44 TERM EXCLUDES SCHOOL DISTRICTS.".
45
46 Page 49, line 16, strike "ENTITY, EXCLUDING SCHOOL DISTRICTS," and
47 substitute "ENTITY".
48
49 Page 49, line 23, strike "ENTITY, EXCLUDING SCHOOL DISTRICTS," and
50 substitute "ENTITY".
51
52 Page 50, lines 7 and 8, strike "QUALIFIED ELECTORS OF THE LOCAL
53 GOVERNMENTAL ENTITY." and substitute "LOCAL GOVERNMENTAL
54 ENTITY'S VOTERS VOTING THEREON.".
55
1 Page 51, line 27, strike "amounts specified" and substitute "amounts
2 specified".
3
4 Page 52, strike lines 1 through 5 and substitute "in subsection (2) of this
5 section, as applicable and the basis for the amounts to the".
6
7 Page 52, line 26, strike "ACCOUNT" and substitute "ACCOUNT,".
8
9 Page 53, lines 9 and 10, strike "(4.5)(b) AND (4.5)(c)" and substitute
10 (4.5)(b), (4.5)(c), AND (4.5)(d)".
11
12 Page 53, line 11, strike "ENTITY, EXCLUDING SCHOOL DISTRICTS," and
13 substitute "ENTITY"."
14
15 Page 54, line 26, after "ENTITY" insert "IS WITHIN A COUNTY THAT HAS A
16 POPULATION GREATER THAN THREE HUNDRED THOUSAND AND".
17
18 Page 55, strike lines 2 through 12 and substitute:
19
20 "(c) (I) FOR A PROPERTY TAX YEAR COMMENCING ON OR AFTER
21 JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2033, THE TOTAL OF ALL
22 REIMBURSEMENTS STATEWIDE UNDER THIS SECTION SHALL NOT EXCEED
23 THE TOTAL OF THE AMOUNT IN THE FUND AND AN AMOUNT EQUAL TO
24 FIFTEEN PERCENT OF THE AMOUNT IN THE PROPOSITION HH GENERAL FUND
25 EXEMPT ACCOUNT AS OF THE DATE THAT THE TREASURER IS MAKING THE
26 REIMBURSEMENTS.".
27
28 Page 55, line 17, strike "ELIGIBLE".
29
30 Page 55, after line 24 insert:
31
32 "(d) IF A LOCAL GOVERNMENTAL ENTITY HAS AN INCREASE OF
33 TWENTY PERCENT OR MORE IN THE ASSESSED VALUE OF REAL PROPERTY
34 FROM THE PROPERTY TAX YEAR COMMENCING ON JANUARY 1, 2022, TO
35 THE PROPERTY TAX YEAR COMMENCING ON JANUARY 1, 2023, THEN, FOR
36 THE REIMBURSEMENT FOR THE PROPERTY TAX YEAR COMMENCING ON
37 JANUARY 1, 2023, THE LOCAL GOVERNMENTAL ENTITY'S TOTAL PROPERTY
38 TAX REVENUE REDUCTION IS BASED ONLY ON THE TEMPORARY
39 REDUCTIONS IN VALUATION FOR ASSESSMENT MADE IN SENATE BILL
40 22-238, ENACTED IN 2022.".
41
42 Reletter succeeding paragraph accordingly.
43
44 Page 58, line 1, strike "FEBRUARY 2, 2024," and substitute "JANUARY 19,
45 2024,".
46
47 Page 58, lines 7 and 8, strike "FEBRUARY 1, 2024." and substitute
48 "JANUARY 19, 2024.".
49
50 Page 59, line 27, before "(3.5)" insert "39-5-121. Notice of valuation -
51 legislative declaration - definition - repeal.".
52
53 Page 60, strike lines 12 through 26 and substitute:
54 "SECTION 21. In Colorado Revised Statutes, 39-10-104.5, amend
55 (3)(a) as follows:
1 39-10-104.5. Payment dates - optional payment dates - failure
2 to pay - delinquency. (3) (a) (I) If the first installment is not paid on or
3 before the last day of February, then delinquent interest on the first
4 installment shall accrue at the rate of one percent per month from the first
5 day of March until the date of payment; except that, if payment of the first
6 installment is made after the last day of February but not later than thirty
7 days after the mailing by the treasurer of the tax statement, or true and
8 actual notification of an electronic statement, pursuant to section
9 39-10-103 (1)(a), no such delinquent interest shall accrue. If the second
10 installment is not paid by the fifteenth day of June, delinquent interest on
11 the second installment shall accrue at the rate of one percent per month
12 from the sixteenth day of June until the date of payment. Interest on the
13 first installment shall continue to accrue at the same time that interest is
14 accruing on the unpaid portion of the second installment. The taxpayer
15 shall continue to have the option of paying delinquent property taxes in
16 two equal installments until one day prior to the sale of the tax lien on
17 such property pursuant to article 11 of this title.
18 (II) (A) FOR THE PROPERTY TAX YEAR COMMENCING ON JANUARY
19 1, 2023, DELINQUENT INTEREST DOES NOT ACCRUE IF PAYMENT OF THE
20 FIRST INSTALLMENT IS MADE AFTER THE LAST DAY OF FEBRUARY BUT NOT
21 LATER THAN FIFTEEN DAYS AFTER THE MAILING BY THE TREASURER OF THE
22 TAX STATEMENT, OR TRUE AND ACTUAL NOTIFICATION OF AN ELECTRONIC
23 STATEMENT, PURSUANT TO SECTION 39-10-103 (1).
24 (B) THIS SUBSECTION (3)(a)(II) IS REPEALED, EFFECTIVE JULY 1,
25 2025.".
26
27 Page 61, line 1, strike "$207,717" and substitute "$62,426".
28
29 Page 61, line 5, strike "$207,717" and substitute "$62,426".
30
31 Page 61, line 11, strike "$92,162,222" and substitute "$94,162,222".
32
33 Page 61, line 22, after "3," insert "section 39-1-104.2 (3.7) enacted in
34 section 9 of this bill,".
35
36 Page 1, line 112, after "TO" insert "THE STATE PUBLIC SCHOOL FUND
37 AND TO".

House Journal, May 7
37 Amendment No. 1, Appropriations Report, dated May 6, 2023, and placed
38 in member's bill file; Report also printed in House Journal, May 6, 2023.
39
40 Amendment No. 2, by Representative Weissman:
41
42 Amend the Appropriations Committee Report, dated May 6, 2023, page
43 2, strike line 1 and substitute "COUNTY OFFICIALS FROM SMALL-, MEDIUM-,
44 AND LARGE-SIZED COUNTIES AND A REPRESENTATIVE OF A STATEWIDE
45 ORGANIZATION OF REAL ESTATE PROFESSIONALS,".
46
47 Amendment No. 3, by Representative Gonzales-Gutierrez:
48
49 Amend reengrossed bill, page 11, line 17, strike "39-3-210 (4)(a)(II);
50 AND" and substitute "39-3-210 (4)(a)(II);
51 (II) IF THERE IS ANY MONEY REMAINING AFTER THE ALLOCATION
52 SET FORTH IN SUBSECTION (3)(b)(I) OF THIS SECTION, THE STATE
53 TREASURER SHALL TRANSFER AN AMOUNT EQUAL TO THE REMAINDER,
54 FIVE PERCENT OF THE TOTAL AMOUNT IN THE ACCOUNT FOR THE FISCAL
1 YEAR, OR TWENTY MILLION DOLLARS, WHICHEVER AMOUNT IS THE LEAST,
2 TO THE HOUSING DEVELOPMENT GRANT FUND CREATED IN SECTION
3 24-32-721 (1) TO BE USED TO REDUCE THE AMOUNT OF PROPERTY TAXES
4 THAT ARE PAID AS A PORTION OF A TENANT'S RENT THROUGH A PROGRAM
5 ESTABLISHED UNDER SUBSECTION (2)(d)(VI) OF SAID SECTION; AND".
6
7 Renumber succeeding subparagraph accordingly.
8
9 Page 11, line 22, strike "SUBSECTION (3)(b)(I)" and substitute
10 "SUBSECTIONS (3)(b)(I) AND (3)(b)(II)".
11
12 Page 13, line 3, strike "(3)(b)(II)," and substitute "(3)(b)(III),".
13
14 Amendment No. 4, by Speaker Pro Tempore deGruy Kennedy:
15
16 Amend reengrossed bill, page 27, line 24, after "on" insert "AND AFTER".
17
18 Page 28, line 27, strike "OR" and substitute "AND".
19
20 Page 34, line 7, strike "OR" and substitute "AND".
21
22 Page 45, line 16, strike "OR" and substitute "AND".
23
24 As amended, ordered revised and placed on the Calendar for Third
25 Reading and Final Passage.

House Journal, May 8
38 Amend revised bill, page 9, line 20, strike "(3)(q)(II)" and substitute
39 "(3)(q)(III)".
40
2 41 Page 10, line 11, strike "39-1-104.2 (3)(q)(II)" and substitute "39-1-104.
42 (3)(q)(III)".
43
44 Page 28, line 12, strike "AND".
45
46 Page 28, lines 13 and 14, strike "year YEARS commencing on AND AFTER
47 January 1, 2023, BUT BEFORE JANUARY 1, 2033," and substitute "year
48 commencing on January 1, 2023,".
49
50 Page 28, line 17, strike "FORTY" and substitute "FIFTY".
51
52 Page 28, line 19, strike "DOLLARS." and substitute "DOLLARS; AND
53 (III) FOR THE PROPERTY TAX YEARS COMMENCING ON AND AFTER
54 JANUARY 1, 2024, BUT BEFORE JANUARY 1, 2033, THE VALUATION FOR
7 55 ASSESSMENT FOR MULTI-FAMILY RESIDENTIAL REAL PROPERTY IS 6.
1 PERCENT OF THE AMOUNT EQUAL TO THE ACTUAL VALUE OF THE PROPERTY
2 MINUS THE LESSER OF FORTY THOUSAND DOLLARS OR THE AMOUNT THAT
3 CAUSES THE VALUATION FOR ASSESSMENT OF THE PROPERTY TO BE ONE
4 THOUSAND DOLLARS.".
5
6 Page 29, line 5, strike "FORTY" and substitute "FIFTY".
7
8 Page 30, line 5, strike "(3)(q)(II)," and substitute "(3)(q)(III),".
9
10 Page 56, line 7, strike "FIFTEEN" and substitute "TWENTY".
11
12 Page 56, line 12, after "SHALL" insert "PROVIDE THE REIMBURSEMENTS
13 OTHERWISE SPECIFIED IN THIS SUBSECTION (4.5) TO ALL FIRE DISTRICTS,
14 HEALTH SERVICE DISTRICTS, AND AMBULANCE DISTRICTS AND THEN".
15
16 Page 56, lines 13 and 14, strike "EACH LOCAL GOVERNMENTAL ENTITY"
17 and substitute "ALL OTHER LOCAL GOVERNMENTAL ENTITIES".
18
19 Page 56, line 15, strike "STATEWIDE" and substitute "STATEWIDE,
20 INCLUDING THE REIMBURSEMENT AMOUNTS FOR ALL FIRE DISTRICTS,
21 HEALTH SERVICE DISTRICTS, AND AMBULANCE DISTRICTS,".
22
23 The amendment was declared passed by the following roll call vote:
24
25 YES 45 NO 20 EXCUSED 0 ABSENT
26 Amabile Y English Y Lindstedt Y Sirota Y
27 Armagost N Epps N Luck N Snyder Y
28 Bacon Y Evans N Lukens Y Soper N
29 Bird Y Frizell N Lynch N Story Y
30 Bockenfeld N Froelich Y Mabrey Y Taggart N
31 Boesenecker Y Garcia Y Marshall Y Titone Y
32 Bottoms N Gonzales-Gutierrez Y Martinez Y Valdez Y
33 Bradfield N Hamrick Y Mauro Y Velasco Y
34 Bradley N Hartsook N McCormick Y Vigil Y
35 Brown Y Herod Y McLachlan Y Weinberg N
36 Catlin N Holtorf N Michaelson Jenet Y Weissman Y
37 Daugherty Y Jodeh Y Ortiz Y Willford Y
38 DeGraaf N Joseph Y Parenti Y Wilson N
39 deGruy Kennedy Y Kipp Y Pugliese N Winter T. N
40 Dickson Y Lieder Y Ricks Y Woodrow Y
41 Duran Y Lindsay Y Sharbini Y Young Y
42 Speaker Y
43
44 As shown by the following roll call vote, a majority of all members
45 elected to the House voted in the negative, and Representative Frizell was
46 not given permission to offer a Third Reading amendment:
47
48 YES 28 NO 36 EXCUSED 1 ABSENT
49 Amabile N English Y Lindstedt N Sirota N
50 Armagost Y Epps Y Luck Y Snyder Y
51 Bacon N Evans Y Lukens N Soper Y
52 Bird N Frizell Y Lynch Y Story N
53 Bockenfeld Y Froelich N Mabrey N Taggart Y
54 Boesenecker N Garcia N Marshall Y Titone Y
55 Bottoms Y Gonzales-Gutierrez N Martinez Y Valdez N
1 Bradfield Y Hamrick N Mauro N Velasco N
2 Bradley Y Hartsook Y McCormick N Vigil N
3 Brown N Herod Y McLachlan N Weinberg Y
4 Catlin Y Holtorf Y Michaelson Jenet N Weissman N
5 Daugherty N Jodeh N Ortiz N Willford N
6 DeGraaf Y Joseph N Parenti Y Wilson Y
7 deGruy Kennedy N Kipp N Pugliese Y Winter T. Y
8 Dickson N Lieder Y Ricks N Woodrow E
9 Duran N Lindsay N Sharbini N Young N
10 Speaker N