Wildfire Matters Review Committee. The bill creates the timber, forest health, and wildfire mitigation industries workforce development program (program) in the state forest service. The program provides partial reimbursement to timber businesses and forest health or wildfire mitigation entities for the costs of hiring interns. The forest service must adopt rules, policies, and procedures for the program, including criteria for an internship to qualify, best practices for recruiting and selecting interns to increase representation of historically underrrepresented communities in the industries, the criteria to use in selecting qualified interns, the required educational experience for an intern, and administrative requirements for the program.

For income tax years beginning on or after January 1, 2023, but before January 1, 2028, a business involved in forestry, logging, the timber trade, the production of wood and secondary products, or forest health and wildfire mitigation activities in Colorado may claim a credit against state income tax for 20% of the cost incurred by the taxpayer in purchasing certain equipment, vehicles, and equipment infrastructure. The total aggregate credit in any one income tax year is limited to $10,000. Any amount of the credit that exceeds the taxpayer's income tax liability is not refundable but may be carried forward for up to 5 years.

(Note: This summary applies to this bill as introduced.)

Fiscal Note

The state constitution allows a veteran who has a service-connected disability rated as a 100% permanent disability to claim a property tax exemption for a portion of the actual value of the veteran's owner-occupied primary residence. The 100% permanent disability requirement can only be changed through a constitutional amendment. If, at the 2024 general election, the voters of the state approve a constitutional amendment to expand eligibility for the exemption by allowing a veteran who has individual unemployability status, as determined by the United States department of veterans affairs, to claim the exemption, the act makes conforming statutory changes to reflect that expansion of the exemption.

The act also requires a veteran who has individual unemployability status to be treated equivalently to a veteran who has 100% permanent disability when determining eligibility for any state veterans benefit. Finally, to comply with an existing statutory requirement that "people first language" be used in new or amended statutes that refer to persons with disabilities, the act also changes the existing terms "disabled veteran" and "disabled veterans" to "veteran with a disability" and "veterans with a disability".

APPROVED by Governor April 28, 2023

EFFECTIVE January 1, 2025

NOTE: This act was passed without a safety clause. Section 11 of the act states that the act takes effect only if a constitutional amendment to section 3.5 (1.5) of article X of the state constitution that modifies the definition of "disabled veteran" by changing the term to "veteran with a disability" and including a veteran who has individual unemployability status as determined by the United States department of veterans affairs is approved by the people at the next general election and becomes law.
(Note: This summary applies to this bill as enacted.)

Fiscal Note

Effective January 1, 2024, the act requires each newly constructed building and each building with qualifying restroom renovations that is wholly or partly owned by a state department, state agency, state institution of higher education, county, city and county, or municipality (public entity) to:

• Provide a non-gendered restroom facility or a multi-stall non-gendered facility on each floor where restrooms are available in a newly constructed building and wherever a restroom is accessible to the public in a building in which a restroom is being renovated;
• Ensure that all single-stall restrooms are not gender specific restrooms;
• Allow for the use of multi-stall restrooms by any gender if certain facility features are met under the International Plumbing Code and the Colorado Fuel Gas Code;
• Provide at least one safe, sanitary, and convenient baby diaper changing station that is accessible to the public on each floor where there is a public restroom in a newly constructed building and wherever a restroom is accessible to the public in a building in which a restroom is being renovated, in each gender-specific restroom if only gender-specific restrooms are available, and in each non-gendered single-stall or multi-stall restroom or provide such a changing station in an easily accessible location with equivalent privacy and amenities as a restroom;
• Ensure that each baby diaper changing station is cleaned with the same frequency as the restroom in which it is located, or restrooms on the same floor or in the space if it is not within a restroom, and maintained, repaired, and replaced as necessary to ensure safety and ease of use.

Beginning July 1, 2024, but no later than July 1, 2026, a building that is wholly or partially owned or leased by a public entity must ensure that signage for the building or the portion of the building leased or owned by the public entity complies with the following signage requirements, subject to available appropriations:

• Include signage indicating the presence of a baby diaper changing station with a pictogram that is void of gender in all restrooms with baby diaper changing stations, include signage with a pictogram void of gender in all non-gendered restrooms, and include signage with a pictogram void of gender in all single-stalled restrooms; and
• Indicate in the central building directory, if such a directory exists, the location of any baby diaper changing station and of any non-gendered restroom with a pictogram void of gender.

The act requires the department of personnel to complete a survey that determines the number and locations of signs needed to comply with the act signage requirements and requires the survey be provided to the general assembly and the capital development committee. The requirements of the act pertaining to baby diaper changing stations and providing a non-gendered single-stall restroom or a non-gendered multi-stall restroom in specified locations do not apply:

• To the extent that compliance with a requirement would result in failure to comply with applicable building standards governing the right of access for individuals with disabilities;
• To a project that has already progressed through the design review process, budgeting, and final approval by the governing body that has final approval over capital construction project expenditures as of the effective date of the act, or to a building designated as a certified historic structure.

Beginning on July 1, 2025, the act requires a building that is wholly or partially owned by a public entity that is a newly constructed building that is accessible to employees or enrolled students, or a building undergoing a qualifying restroom renovation to:

• Provide a non-gendered single-stall restroom or a non-gendered multi-stall restroom;
• Ensure that any single-stall restroom is not a gender-specific restroom; and
• Allow for the use of a multi-stall restroom by any gender if certain facility features are met pursuant to the International Plumbing Code or the Colorado Fuel Gas Code as adopted by the state plumbing board.

The act clarifies that an employee with a designated workplace in a public building may undertake the complaint process for alleged discriminatory or unfair practices including the failure to comply with providing the required amenities to all genders, as required, with the Colorado civil rights division charged with the enforcement of the Colorado anti-discrimination act.

For the 2023-24 state fiscal year, $450,000 is appropriated from the general fund to the department of personnel for use by the office of the state architect. To implement the act, the office may use $400,000 for statewide planning services and $50,000 for a restroom survey of state-owned buildings.

APPROVED by Governor May 24, 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.)

Fiscal Note

The act requires the Colorado state forest service to make certain upgrades and improvements to its seedling tree nursery in order to expand its capacity and its ability to contribute to reforestation efforts in the state. The act extends the applicable repeal date to January 1, 2026.

House Bill 22-1323, concerning updates to the Colorado state forest service seedling tree nursery, appropriated $5,000,000 for the 2022-23 state fiscal year to the department of higher education for use by the board of governors of the Colorado state university system, and the act further appropriates the unexpended amount through the 2024-25 state fiscal year.

For the 2023-24 state fiscal year, the act appropriates $5,382,500 from the general fund to the department of higher education for use by the board of governors of the Colorado state university system for the Colorado state forest service seedling tree nursery. The act requires that any unexpended money appropriated pursuant to the act remain available for expenditure through the 2024-25 state fiscal year.

APPROVED by Governor May 15, 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.)

Fiscal Note

Under current law, the independent ethics commission created in article XXIX of the state constitution does not have jurisdiction over officials or employees of special districts or school districts. The bill gives the independent ethics commission jurisdiction to hear complaints, issue findings, assess penalties, and issue advisory opinions on ethics issues concerning a local government official or local government employee special district official, special district employee, school district official, or school district employee . "Local government" is defined to include a county, municipality, special district, or school district. Existing ethical standards apply to a local government official and a local government employee. The bill applies those standards to a local government official or local government employee through the independent ethics commission .

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Fiscal Note

The act requires the office of emergency management (office) to study the efficacy and feasibility of local or interjurisdictional emergency management agencies with jurisdiction in a wildfire risk area to integrate evacuation and clearance time modeling into the emergency management plans that such an agency is required to adopt for its area. The report must be completed on or before December 1, 2023, and the office must report the findings of the study to specific committees of the general assembly during the 2024 legislative session.

For the 2023-24 state fiscal year, $45,000 is appropriated from the general fund to the department of public safety for program administration related to the office of emergency management.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

For any proposed metropolitan district that has any property within its boundaries that is zoned or valued for assessment as residential, section 1 of the bill prohibits requires the service plan to include a prohibition on the purchase of district debt by any entity with respect to which any director of the district has a conflict of interest necessitating disclosure under current law. Section 2 prohibits a board of county commissioners from approving a service plan for such a metropolitan district unless the service plan includes the prohibition. Section 3 prohibits a court from considering a petition for the organization for such a metropolitan district unless the service plan includes the prohibition. Section 2 4 prohibits a member of the board of a metropolitan district that approved the issuance of any debt while the member was serving on the board from acquiring any interest in the debt individually or on behalf of any organization or entity for which the board member is engaged as an employee, counsel, consultant, representative, or agent unless the debt is acquired indirectly through an investment fund and the member has no input into or control over the individual securities that the fund purchases. Section 3 5 states that proof of a violation of the prohibition set forth in section 2 4 is proof that the violator has breached the actor's fiduciary duty and the public trust.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Fiscal Note

The act requires the transportation commission to annually allocate $1.5 million from the state highway fund to the department of transportation for allocation to the office of transportation safety (office), which will then distribute the money to local governments that implement high-visibility alcohol and drug impaired driving prevention enforcement episodes.

The act also requires local law enforcement agencies to follow written policies and procedures about racial profiling and use of force, complete in-service training annually, implement a recognizable pattern by which vehicles are stopped to prevent a bias-motivated stop, and locate checkpoints in areas where drunk or impaired driving crashes are likely to occur. No money may be allocated to a law enforcement agency subject to a judicially-ordered consent decree. In collaboration with the department of public safety, the office will publish an annual report. A law enforcement agency not complying with the requirements of the act may lose funding or be required to pay back funding already received. The attorney general may bring a civil action to enforce the act.

APPROVED by Governor June 5, 2023

EFFECTIVE June 5, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act creates the HOA homeowners' rights task force (HOA task force) and the metropolitan district homeowners' rights task force (metro district task force) in the division of real estate (division) in the department of regulatory agencies (department). The director of the division or the director's designee serves as the chair of both task forces.

Members of the HOA task force must be designated or appointed on or before August 1, 2023. The HOA task force is required to:

• Study issues confronting HOA homeowners' rights, including homeowners' associations' fining authority and practices, foreclosure practices, communications with homeowners, and the availability and method of making certain documents available to HOA homeowners in the association;
• Review HOA homeowners' complaints and relevant state and federal laws related to common interest communities;
• Review a representative sample of governing documents, governance policies, financial information, and collections and legal activities; and
• Develop initial findings and conclusions, including legislative recommendations, and, on or before April 15, 2024, prepare a final report. The department must publish the initial findings and conclusions and final report on its website. The HOA task force must submit copies of the final report to the metro district task force, certain legislative committees, and the governor.

Members of the metro district task force must be designated or appointed on or before November 1, 2023. The metro district task force is required to:

• Study issues confronting metropolitan district homeowners' rights, including metropolitan district boards' tax levying authority and practices, foreclosure practices, communications with homeowners, governance policies, and the process by which a metropolitan district could transition into a common interest community; and
• On or before March 1, 2024, prepare an interim report and, on or before June 15, 2024, a final report regarding its findings and conclusions, publish the reports on the department's website, and submit copies of the reports to certain legislative committees and the governor.

For state fiscal year 2023-24, the act appropriates $208,408 from the general fund to the department for use by the division to implement the act and $1,887 from the general fund to the legislative department for use by the general assembly for legislator per diem and travel reimbursement expenses.

APPROVED by Governor May 24, 2023

EFFECTIVE May 24, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

Current law authorizes the board of the fire and police pension association (FPPA) to grant compounding cost of living adjustments (COLAs). The act authorizes the board of FPPA, within certain limits, to also grant noncompounding COLAs.

APPROVED by Governor March 23, 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.)

Fiscal Note

The bill establishes a state income tax credit for the purchase and installation of a lifebuoy apparatus in a subdivision with a body of water beginning January 1, 2023. The tax credit is for $1,500 per lifebuoy apparatus purchased and installed in the subdivision by an eligible purchaser. The tax credit may be claimed only once per lifebuoy apparatus and is not refundable, but may be carried forward up to 5 years. An eligible purchaser must certify to the department of revenue each lifebuoy apparatus purchased and installed during each tax year for which the credit is claimed.
(Note: This summary applies to this bill as introduced.)

Fiscal Note

The act requires the commissioner of insurance (commissioner) to prepare an annual report on the cost of reconstructing homes in Colorado.

Current law prohibits an insurer from canceling or refusing to renew a policy of homeowner's insurance unless the insurer mails notice to the insured at least 30 days in advance of the effective date of the cancellation of or refusal to renew the policy. The act increases the notice requirement to 60 days in advance of the action.

The act specifies the factors an insurer must consider when determining the reconstruction costs of a dwelling and requires insurers to disclose certain information regarding the replacement costs before issuing or renewing a homeowner's insurance policy.

Current law requires an insurer to offer an applicant extended replacement cost and law and ordinance coverage before issuing or renewing certain replacement cost homeowner's insurance policies. The act requires the coverage to be:

• Equal to 20% of the limit of insurance for the dwelling for law and ordinance coverage (changed from 10%); and
• At least 50% of the limit of the insurance for the dwelling for extended replacement cost coverage (changed from 20%).

To implement the act:

• $109, 955 is appropriated to the department of regulatory agencies for use by the division of insurance; and
• $38,066 is appropriated to the department of law.

APPROVED by Governor May 12, 2023

PORTIONS EFFECTIVE August 7, 2023

PORTIONS EFFECTIVE January 1, 2025

NOTE: This act was passed without a safety clause and takes effect 90 days after sine die; except that, section 10-4-110.8 (8), Colorado Revised Statutes, as amended in section 3 of the act, takes effect January 1, 2025.
(Note: This summary applies to this bill as enacted.)

Fiscal Note

Section 2 of the act clarifies and expands the current property tax exemption for property acquired by nonprofit housing providers for low-income housing. Section 2 also clarifies that property may qualify for the property tax exemption, through construction on the property, until the property is sold or transferred. The act expands the definition of "low-income" applicants to include individuals or families who are at or below 100% of the area median income or, if the property is in a rural resort community, at or below 120% of the area median income, as well as individuals or families who are at or below 80% of the area median income and were already included in the definition. Section 1 of the act requires applicants for the exemption described in section 2 of the act to follow the same process and submit the same forms that are required for applicants for similar exemptions.

Section 3 deems certain property held by community land trusts and nonprofit affordable homeownership developers to be used for a strictly charitable purpose and to consequently be exempt from property taxation in accordance with the state constitution. To qualify for the exemption, the property must be split into a separate taxable parcel from the improvements on the property and leased to the owner of the improvements as an affordable homeownership property.

APPROVED by Governor May 25, 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.)

Fiscal Note

The act creates a state income tax credit for income tax years commencing on or after January 1, 2024, but before January 1, 2027, for employers who make a monetary contribution to an employee for use by the employee in purchasing a primary residence. The amount of the credit allowed is 5% of an employer's contribution to an employee, but the credit is capped at $5,000 per employee per year and an employer cannot receive a credit of more than $500,000 for all contributions made in a year to employees. The employee must use the money contributed for eligible expenses which include a down payment and closing costs, including fees for appraisals, mortgage origination, and inspections. An employee may authorize their employer to withhold a specified amount of the employee's earnings as an employee contribution into the savings account established by the employer that holds the employer contribution. If an employee ends their employment with the employer or if the employee intends to use the employee contribution in a manner that is not consistent with an eligible expense, the employee forfeits any unexpended amount of the employer contribution and the amount of the credit allowed to the employer for the employer contribution is subject to recapture. In such an occurrence, the employee is entitled to the employee contribution, plus any interest earned. The credit is not refundable but may be carried forward by the employer for a period of not more than 5 years. The executive director of the department of revenue may promulgate rules related to the implementation of the credit.

For income tax years commencing on or after January 1, 2024, but before January 1, 2027, the amount contributed by the employer may be subtracted by the employee from the employee's federal taxable income for the purpose of determining their state taxable income; except that, if an employee forfeits the employer contribution, then the amount that the employee had subtracted from their federal taxable income is added back to their federal taxable income for the purpose of determining their state taxable income for the subsequent tax year.

APPROVED by Governor June 7, 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.)

Fiscal Note

Section 2 of the act requires the state electrical board (board) to adopt rules requiring compliance, starting March 1, 2024, with the provisions of the model electric ready and solar ready code that require multifamily buildings to comply with the electric vehicle (EV) power transfer infrastructure requirements. The board is precluded from adopting rules that prohibit the installation or use of EV charging stations unless the rules address a bona fide safety concern.

Sections 3 and 4 expand the prohibition against a landlord of rental property or a management association (association) of a common interest community from unreasonably prohibiting the installation of EV charging equipment in the leased premises or a unit in the common interest community (unit) to also apply to an assigned or a deeded parking space for the leased premises or unit, to parking spaces accessible to both the tenant or unit owner and other tenants or unit owners, and to commercial rental property.A landlord or association must also allow an EV or a plug-in hybrid vehicle to park on the premises.

Colorado law grants a local government the ability to regulate parking, and this regulation includes requiring that buildings meet minimum parking standards. Sections 5, 6, and 7 require a local government, when counting minimum parking spaces, to count:

• Any parking space that is served by an EV charging station as at least one standard automobile parking space; and
• Any van-accessible parking space that is wheelchair accessible and served by an EV charging station as at least 2 standard automobile parking spaces.

Sections 8 and 9 prohibit local governments from adopting an ordinance or a resolution that prohibits the installation or use of EV charging stations or restricts parking based on a vehicle being a plug-in hybrid vehicle or plug-in electric vehicle unless the ordinance or resolution addresses a bona fide safety concern. The decision is subject to judicial review.

Sections 10 and 11 give local governments that have electrical, elevator and escalator, and plumbing codes adopted by reference to state codes the option to not adopt certain energy efficiency codes when their electrical, elevator and escalator, and plumbing codes are automatically updated because the state has updated these codes.

Section 12 exempts, until 2030, EV charging systems from the levy and collection of property tax.

Federal law prohibits the construction of automotive service stations or other commercial establishments for serving motor vehicle users along interstate highway rights-of-way, including rest areas. Due to this prohibition, the state cannot construct EV charging systems along interstate highway rights-of-way, including rest areas, in the state. Section 13 specifies that, when the federal law no longer prohibits the construction of EV charging systems along interstate highway rights-of-way, the department of transportation may collaborate with public or private entities to develop projects for the construction of EV charging systems along interstate highway rights-of-way. In addition, the department of transportation may develop these types of projects along state highways.

Section 14 defines the phrase "disproportionately impacted community" for state government to include communities in which:

• The proportion of households that are below 200% of the federal poverty level is greater than 40%;
• The proportion of households that spend more than 30% of household income on housing is greater than 50%;
• The proportion of the population that identifies as people of color is greater than 40%;
• The proportion of the population that is linguistically isolated is greater than 20%;
• The population has a history of being subject to environmental racism perpetuated through redlining or through anti-indigenous, anti-immigrant, anti-Latino, or anti-Black laws, policies, or practices and that present-day demographic factors and data demonstrate that the community currently faces environmental health disparities;
• The community is identified by a statewide agency as being one where multiple factors, including socioeconomic stressors, vulnerable populations, disproportionate environmental burdens, vulnerability to environmental degradation or climate change, and lack of public participation, may act cumulatively to affect health and the environment and may contribute to persistent disparities;
• The community is a mobile home park; or
• The community is located on the Southern Ute or Ute Mountain Ute Indian reservation.

All statewide agencies are required to use the definition of disproportionately impacted community, but the agencies are given flexibility in applying the definition.

APPROVED by Governor May 23, 2023

EFFECTIVE May 23, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act requires the university of Colorado's natural hazards center to conduct a study by July 1, 2024, to determine what municipalities, sheriff's offices, counties, fire districts, and local 911 agencies need to be able to provide emergency alerts in minority languages, and what local 911 agencies need in order to provide live interpretation during a 911 call. The study must:

• Identify the components of multi-hazard early warning systems that are necessary in order to reach residents and visitors without requiring an opt-in, as well as opt-in options, outputs for emergency alert systems, and the ability to provide emergency alerts in minority languages;
• Survey state agencies, counties, municipalities, sheriff's offices, fire districts, fire authorities, and local 911 agencies to identify the capabilities of existing emergency alert systems in Colorado compared to the identified essential components;
• Identify gaps in the capabilities of existing emergency alert systems requiring correction;
• Identify resources, including federal funding opportunities, to implement a grant program to assist municipalities, sheriff's offices, counties, fire districts, and local 911 agencies in obtaining emergency response technology systems that can provide emergency alerts in minority languages;
• Determine best practices, which may be identified by reviewing programs in other states, for hiring multilingual and multicultural staff;
• Determine best practices for engaging local community organizations with connections to populations that speak a minority language; and
• Present research regarding effective emergency alerts for people with disabilities after consultation with a statewide organization that advocates for people with disabilities.

The university of Colorado's natural hazard center shall submit its study report to the division of homeland security and emergency management in the department of public safety and to the general assembly by January 8, 2024.

The act appropriates $77,009 from the general fund to the department of higher education to implement the study.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The bill extends immunity from civil liability for damage or injury, other than that which arises from gross negligence or willful misconduct, to an individual, nonprofit organization, for-profit corporation, private organization, or other person (person), acting as a volunteer, that assists a governmental entity through the use of a helicopter as part of a rescue unit or backcountry search and rescue operations (search and rescue operations) if the person:

• Arranges or operates the helicopter on behalf of the governmental entity that is leading a search and rescue operation;
• Has an agreement with the governmental entity;
• Is, employs, or otherwise contracts with a pilot that is properly licensed to operate the helicopter;
• Meets certain safety and training certifications and requirements; and
• Is in compliance with all requirements of the federal aviation administration.

The bill also establishes criteria that volunteer helicopter pilots and the helicopters used in search and rescue operations must satisfy in order for the volunteer helicopter owner or operator to qualify for immunity under the bill.

(Note: This summary applies to this bill as introduced.)

Fiscal Note

The act creates a sales and use tax exemption for construction and building materials used directly in rebuilding or repairing a residential structure damaged or destroyed by a declared wildfire disaster in calendar year 2020, 2021, or 2022 (wildfire rebuild exemption). In addition to the state sales and use tax, the wildfire rebuild exemption extends to the sales and use taxes levied by the regional transportation district and the scientific and cultural facilities district. The exemption does not apply to the sales or use taxes levied by any other local government, including any city, town, county, special purpose district, or limited purpose governmental entity. The exemption is to be administered by the department of revenue (department) solely as a refund allowed to qualified homeowners. To be qualified, a homeowner must certify that:

• The homeowner was the owner of the residential structure to be repaired or rebuilt (qualified residential structure) at the time it was damaged or destroyed by the declared wildfire disaster; and
• The replacement cost for the qualified residential structure exceeds the homeowner's coverage under any homeowner's insurance policy associated with the structure.

A qualified homeowner may claim a refund by obtaining and submitting to the department a building permit and a wildfire rebuild exemption certificate for each qualified residential structure from the local government authorized to issue a building permit in the area in which the qualified residential structure is located. The amount of the refund is equal to 4.0% of the estimated construction and building materials cost for repairing or rebuilding the qualified residential structure. The estimated construction and building materials cost is the cost amount used by the local government to collect estimated use tax, as stated in the building permit. If no estimated use tax has been collected, the estimated construction and building materials cost is half of the total contract price or total cost for rebuilding or repairing the qualified residential structure.

The act amends the 3-year statute of limitations for state sales and use tax refund claims to allow a qualified homeowner to claim a refund based on the wildfire rebuild exemption at any time on or before June 30, 2028. The act also requires the department to prioritize refund applications based on the wildfire rebuild exemption over refund applications submitted pursuant to other provisions of law.

For the 2023-24 state fiscal year, $72,267 is appropriated from the general fund to the department for use by taxation services to implement the act.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act directs the state board of community colleges and occupational education (board) to administer the in-demand short-term credentials program (program) to support the expansion of the number of available and qualified professionals who are able to meet Colorado's in-demand workforce needs. Under the program, the board is required to allocate funds to community and technical colleges, area technical colleges, local district colleges, and Colorado Mesa university to provide assistance to students for eligible expenses that support their enrollment in eligible programs. If unexpended resources exist, the funds must be used to pay for a student's housing, transportation, child or dependent care, or food expenses. The act requires the Colorado commission on higher education to submit a report regarding the program to the house of representatives and senate education committees during its annual "SMART Act" hearing.

The act requires the office of future work (office) to provide grants to registered apprenticeship programs that provide training in the building and construction trade at no cost to apprentices (grant program). The act requires the office to submit a report regarding the grant program to the house of representatives business affairs and labor committee and senate business, labor, and technology committee during its annual "SMART Act" hearing.

In the 2022-23 state fiscal year, the general assembly appropriated $10 million to the department of public health and environment (department) for the purpose of recruitment and re-engagement efforts with health-care professionals with licenses and staffing. The act extends the authority for the department to use the appropriation through December 30, 2024.

In the 2022-23 state fiscal year, the general assembly appropriated $3 million to the department for the school nurse grant program, which provides grants for hiring school nurses for public schools. The act extends the authority for the department to use the appropriation through December 30, 2024.

For the 2023-24 state fiscal year, $43,600,000 is appropriated from the general fund to the department of higher education, of which:

• $38,600,000 for the program; and
• $5,000,000 to establish 2 new short-term degree nursing programs at community or technical colleges.

For the 2023-24 state fiscal year, $1,400,000 is appropriated from the general fund to the department of labor and employment for the grant program.

APPROVED by Governor May 16, 2023

EFFECTIVE May 16, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act allows the department of transportation (department) to establish steep downhill grade zones within the public highways of the state where the downhill grade is 5% or greater and where there are safety concerns related to commercial motor vehicle drivers exceeding the posted speed limits.

If the department establishes a steep downhill grade zone, the department must erect signs identifying the zone and notifying commercial motor vehicle drivers that increased fines are assessed for speeding in the zone. The act subjects a commercial motor vehicle driver who commits a speeding violation in a steep downhill grade zone to doubled fines and surcharges.

The act creates the mountain highways commercial motor vehicle safety account (account) within the highway users tax fund and requires the state treasurer to credit one-half of the amount of each doubled fine and surcharge to the account for the department to pay costs associated with the provision of educational outreach and public information about runaway truck events, the purchase and implementation of equipment for the purpose of reducing the frequency of runaway truck events, and the completion of studies of means by which the state may reduce the frequency of runaway truck events and improve overall commercial motor vehicle safety on state highways that pass through the state's mountains.

The act appropriates $54,073 to the department of revenue from the Colorado DRIVES vehicle services account in the highway users tax fund for the 2023-24 state fiscal year. The act reappropriates $7,425 of the appropriation to the office of the governor for use by the office of information technology to provide information technology services to the department of revenue.

APPROVED by Governor June 5, 2023

EFFECTIVE January 1, 2024

NOTE: This act was passed without a safety clause.
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act creates the urgent incident response fund (fund). Money in the fund is annually appropriated to the division of homeland security and emergency management (division) in the department of public safety (department) to reimburse state agencies and local governments for the costs of responding to urgent incidents that do not rise to the level of disasters or emergencies.

The act requires the division to:

• Publish certain information on its website regarding reimbursements made to state agencies or local governments for the costs of responding to urgent incidents; and
• Promulgate rules to establish a process for local governments and state agencies to receive reimbursements.

For the 2023-24 state fiscal year, $1,000,000 is appropriated from the general fund to the fund and reappropriated from the fund to the department for use by the division for urgent incident response. The department is responsible for the accounting related to this appropriation.

APPROVED by Governor June 1, 2023

EFFECTIVE June 1, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act creates the wildfire resilient homes grant program (program) within the division of fire prevention and control (division). The program allows homeowners to apply to receive a grant for retrofitting or improving a house or other structure on the homeowner's property with strategies and technologies for structure hardening in order to make the house or structure more resilient to the risk of wildfire.

The act also creates the wildfire resilient homes grant program cash fund (fund) for use by the division to award grants and to promote best practices for structure hardening, and on August 15, 2023, the state treasurer is required to transfer $100,000 from the general fund to the fund. The division is required to annually report to the wildfire matters review committee on expenditures made from the fund and grants that are awarded pursuant to the program.

For the 2023-24 state fiscal year, $100,000 is appropriated from the wildfire resilient homes grant program cash fund to the division of fire prevention and control for the wildfire resilient homes grant program.

APPROVED by Governor May 12, 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.)

Fiscal Note

A person who is at least 65 years of age or who is a person called into military service may elect to defer the payment of real property taxes. Other residential real property owners may also defer the payment of a portion of real property taxes under certain circumstances. For all 3 categories of taxpayers who are eligible to defer the payment of real property taxes, the property for which the deferral is claimed cannot be income-producing. Beginning in the 2023 property tax year, the act specifies that the prohibition against the property being income-producing does not apply if the taxpayer claiming the deferral is at least 65 years of age, is a person called into military service, or is the surviving spouse of such a taxpayer.

For a property owner called into military service or a property owner who is not called into military service and is not at least 65 years of age but is otherwise eligible to claim a property tax deferral, to be eligible for the property tax deferral the total value of all liens of mortgages and deeds of trust on the property must be less than or equal to 90% of the actual value of the property (90% requirement). For property tax years commencing on or after January 1, 2023, the act specifies that the 90% requirement does not apply if the owner of the property is a person called into military service and has a home loan guaranteed by the veterans administration of the United States.

APPROVED by Governor June 1, 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.)

Fiscal Note

The act creates an unincorporated public entity, the fair access to insurance requirements plan association (association), to provide property insurance coverage when such coverage is not available from admitted companies.

The association must:

• Establish, offer, and maintain a property insurance policy and a commercial property insurance policy that satisfy the requirements specified in the act; and
• Assess and share among member insurers all expenses, income, and losses based on each member insurer's written premium for property and commercial property insurance in the state.

The association is managed by a board of directors consisting of 9 members appointed by the governor. The board is required to administer the fair access to insurance requirements plan (FAIR plan).

The FAIR plan must include rates that:

• Are not excessive, inadequate, or unfairly discriminatory;
• Are actuarially sound so that revenue generated from premiums is adequate to pay for expected losses, expenses, and taxes;
• Reflect the investment income of the FAIR plan; and
• Reflect the cost of reinsurance or other capital risk transfer markets.

The board must establish a plan of operation for the FAIR plan. The plan of operation must provide for:

• The lines of insurance coverages to be written;
• Coverage limits not to exceed $750,000 for property and $5,000,000 for commercial property owners;
• The policy forms to be used;
• The perils to be covered;
• The establishment of reasonable underwriting standards to determine the eligibility of a risk, including mitigation requirements and property inspections;
• The compensation and commissions to be paid to licensed producers offering the FAIR plan;
• The time frames for fees to be collected from member insurers;
• Proportional assessments against member insurers;
• The administration of the plan of operation by the board; and
• Any other matter necessary or convenient for the purpose of assuring fair access to a FAIR plan.

The FAIR plan association may collect fees from member insurers and the commissioner of insurance may suspend or revoke a member insurer's certificate of authority to transact insurance business in this state or impose against the member insurer a fine in an amount equal to the greater of the fee plus interest or $5,000 for the member insurer's failure to timely pay a fee or to comply with the plan of operation for the FAIR plan.

APPROVED by Governor May 12, 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.)

Fiscal Note

The act eliminates the requirement that a local government that offers police or fire protection services (employer) must contribute to the law enforcement officers' and firefighters' continuation of benefits fund (fund) to be eligible to have the continuation of medical and dental benefits for dependents of an employee who died in a work-related death paid for from the fund for one year. Instead, the act makes any employer eligible to have the continuation of benefits paid for from the fund for one year when an employee dies in a work-related death. To provide for the costs of ongoing claims, the state treasurer is directed to transfer $150,000 from the general fund to the fund on July 1, 2023, and on July 1 each year thereafter through July 1, 2025.

For the 2023-24 state fiscal year, the act appropriates $150,000 from the fund to the department of the treasury to be used for the implementation of the act.

APPROVED by Governor June 1, 2023

EFFECTIVE June 1, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

A public safety answering point (PSAP) is a facility that is equipped and staffed to provide an emergency telephone service. The bill makes it unlawful to misuse a PSAP by:

• Purposefully initiating communication with the PSAP without reporting an emergency, or without reporting new or amended information related to a previously reported emergency, after being instructed by the PSAP to stop such behavior;
• Making a report to a PSAP representative when the person knows the information reported is false;
• Knowingly obstructing the administration of a PSAP; or
• Making any comment to a PSAP representative with the intent to intimidate or harass the PSAP representative.

The bill gives a PSAP the authority to issue a warning for a violation for misuse of a PSAP or, if the PSAP representative has reason to believe the behavior is related to a behavioral health issue, authorizes the PSAP to refer the person to behavioral health services. Notwithstanding whether a person was issued a written warning, a violation for misuse of a PSAP is a civil infraction and is subject to a fine of not more than $100.

(Note: This summary applies to this bill as introduced.)

Fiscal Note

The state constitution allows a veteran who has a service-connected disability rated as a 100% permanent disability to claim a property tax exemption for a portion of the actual value of the veteran's owner-occupied primary residence. The 100% permanent disability requirement can only be changed through a constitutional amendment.

The concurrent resolution submits a constitutional amendment to the voters of the state at the 2024 general election that will, if approved, expand eligibility for the exemption by allowing a veteran who has individual unemployability status, as determined by the U.S. department of veterans affairs, to claim the exemption. In most cases, to have individual unemployability status, a veteran must be unable to keep a steady job because the veteran either has at least one service-connected disability rated at 60% or more disabling or has 2 or more service-connected disabilities with at least one disability rated at 40% or more disabling and a combined rating of 70% or more disabling.

To conform to the existing public policy of the state that "people first language" be used in new or amended legislation that refers to persons with disabilities, the concurrent resolution also changes the existing defined term "disabled veteran" to "veteran with a disability".
(Note: This summary applies to this concurrent resolution as adopted.)

Fiscal Note

The act directs the Colorado state forest service (state forest service) to consult with other entities to develop educational materials relating to career opportunities in forestry and wildfire mitigation for distribution to high school guidance counselors to provide to high school students.

The act creates the timber, forest health, and wildfire mitigation industries workforce development program (development program) in the state forest service to provide partial reimbursement to timber businesses and forest health or wildfire mitigation entities for the costs of hiring interns.

The act requires the state treasurer, on June 30, 2023, and on June 30 each year thereafter, to transfer $1,000,000 from the general fund to the wildfire mitigation capacity development fund for allowable uses of the fund.

The act authorizes the expansion of existing forestry programs, including wildfire mitigation programs, and the creation of new forestry programs at public institutions of higher education (public institutions) to include state institutions of higher education, local district colleges, and area technical colleges. The commission on higher education (commission) shall determine which public institutions receive funding for expanded or new forestry programs, prioritizing public institutions that can provide a trained workforce expeditiously. The act provides for the acquisition of a harvesting simulator to train students, which may be shared among the forestry programs. The act includes funding for the forestry programs.

The act directs the state board for community colleges and occupational education (community college board) to administer the recruitment of wildland fire prevention and mitigation educators program (recruiting program) to increase the number of qualified educators at community colleges, area technical colleges, and local district colleges that deliver a wildfire prevention and mitigation program or course.

For the 2023-24 state fiscal year:

The act appropriates $15,000 to the healthy forests vibrant communities cash fund from the general fund; and

The act appropriates $1,545,034 to the department of higher education from the general fund, including:

• $114,384 for the Colorado state forest service at Colorado state university;
• $1,180,650 for use by the commission for new and expanded forestry programs; and
• $250,000 for the college opportunity program to be used for fee-for-service contracts for the community college board state system colleges for the recruiting program.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act directs the director of the division of fire prevention and control (division) within the department of public safety to report on the investigation of wildland fires in the state and creates the fire investigation fund to fund fire investigations. The money in the fund is subject to annual appropriation by the general assembly, and the division must prioritize money in the fund for wildland fire investigations.

For the 2023-24 state fiscal year, $2,764,021 is appropriated to the fire investigation fund from the general fund and the money is reappropriated to the department of public safety for vehicle lease payments, personal services, operating expenses, and local fire investigation reimbursements.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act allows an employee to use accrued paid sick leave when the employee needs to:

• Care for a family member whose school or place of care has been closed due to inclement weather, loss of power, loss of heating, loss of water, or any other unexpected occurrence or event that results in the closure of the family member's school or place of care;
• Grieve, attend funeral services or a memorial, or deal with financial and legal matters that arise after the death of a family member; or
• Evacuate the employee's place of residence due to inclement weather, loss of power, loss of heating, loss of water, or any other unexpected occurrence or event that results in the need to evacuate the employee's residence.

To implement the act, $74,927 is appropriated from the general fund to the department of labor employment for use by the division of labor standards and statistics.

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.)

Fiscal Note

Wildfire Matters Review Committee. The bill requires the center of excellence for advanced technology aerial firefighting (center of excellence) in the division of fire prevention and control in the department of public safety to establish one or more remote camera technology pilot programs. The program may include the use of artificial intelligence technologies. The center of excellence must acquire or contract for a system of remote pan-tilt-zoom cameras and associated tools to provide a live feed of information that can detect, locate, and confirm ignition in the wildland-urban interface. The center of excellence may acquire or contract for artificial intelligence technologies to assist in the detection, containment, and monitoring of wildfires. The center of excellence must report to the wildfire matters review committee on the system's effectiveness and potential for more widespread use in the state. The bill appropriates $2 million $720,368 from the general fund to implement the program.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Fiscal Note

The act prohibits the state, counties, cities and counties, municipalities, school districts, and any of their departments, institutions, or agencies (public employers) from making it a condition of employment that an applicant for employment or current or past employee (employee) executes a contract or other form of agreement that prohibits, prevents, or otherwise restricts the employee from disclosing factual circumstances concerning the employee's employment with the public employer (nondisclosure agreement) unless the nondisclosure agreement is necessary to prevent disclosure of:

• The employee's identity, facts that might lead to the discovery of the employee's identity, or factual circumstances relating to the employment that reasonably implicate legitimate privacy interests held by the employee who is a party to the agreement if the employee elects to restrict such disclosure;
• Data, information, including personal identifying information, or matters that are required to be kept confidential by federal law or regulations, the state constitution, state law, state regulations, state rules, or a court of law or as attorney-client privileged communications, privileged work product, communications related to a threatened or pending legal or administrative action, or materials related to personnel or regulatory investigations by the employer;
• Information bearing on the specialized details of security arrangements or investigations, including security arrangements for or investigations into elected officials or other individuals, physical infrastructure, or cybersecurity;
• Information derived from communications of the employer related to threatened or pending legal or administrative action;
• Discussions that occur in an executive session authorized by the "Colorado Open Meetings Law";
• Trade secrets or other confidential or sensitive information provided to or made accessible to the employee by a current or prospective contractor, vendor, or grantee or as part of a public-private partnership or entity working with the state as part of an economic development activity;
• Trade secrets or information derived from trade secrets or proprietary information of the employer;
• Information and records not subject to disclosure under the "Colorado Open Records Act" (CORA); or
• Trade secrets owned by the employer.

For a public employer that is the state or a department, institution, or agency of the state, a nondisclosure agreement is also allowed if it is necessary to prevent disclosure of:

• Nonpublic and confidential labor relations positions and strategies;
• Attorney work product;
• Vendor lists and vendor preferences;
• State business-related information received from a third party that the third party has designated confidential; or
• Information and matters related to state active duty orders of national guard soldiers and airmen and personnel disputes subject to the jurisdiction of the United States department of defense;

For a public employer that is a county, a city and county, a municipality, or a department, institution, or agency of a county, a city and county, or a municipality, a nondisclosure agreement is also allowed if it is necessary to prevent disclosure of:

• Trade secrets or other confidential or sensitive information provided to or made accessible to the employee by an employer's current or prospective customer, contractor, lessee, lessor, business partner, or affiliate; or
• Trade secrets or other confidential or sensitive information provided to or made accessible to the employee by a purchaser or seller of property that is engaged in negotiations or under contract with the employer.

The act specifies that any provision in any contract or agreement that amounts to a nondisclosure agreement is deemed to be against public policy and unenforceable against an employee of a public employer who is a party to the contract or agreement unless the provision is intended to prevent disclosure of any information or matters for which an exception to the general prohibition against nondisclosure agreements for the public employer applies.

The act prohibits a public employer from taking any materially adverse employment-related action, including withdrawal of an offer of employment, discharge, suspension, demotion, or discrimination in the terms, conditions, or privileges of employment, against an employee on the grounds that the employee does not enter into a contract or agreement deemed to be against public policy and unenforceable under the act. The act also states that the taking of a materially adverse employment-related action after an employee has refused to enter into such a contract or agreement is prima facie evidence of retaliation and that any public employer that enforces or attempts to enforce a contract or agreement provision deemed by a court to be against public policy and unenforceable under the act is liable for the employee's reasonable attorney fees and costs in defending against the action.

The act requires an action to enforce a provision of the act to be brought in the district court for the district in which the employee is primarily employed. A settlement agreement between an employer that is subject to the act and an employee of the employer must be signed by both the employer and the employee.

A nondisclosure agreement must not prohibit the release of information required to be released under CORA. In addition, a nondisclosure agreement executed by a public employer that is the state or a department, institution, or agency of the state and an employee must state that state employees are protected from retaliation for disclosure of information about state agencies that are working outside the public interest. A public employer may require an employee to enter into a nondisclosure agreement with a third party in the employee's official capacity and on behalf of the employer.

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.)

Fiscal Note

Starting July 1, 2024, the act prohibits employers from inquiring about a prospective employee's age, date of birth, and dates of attendance at or date of graduation from an educational institution on an initial employment application.

An employer may request an individual to verify compliance with age requirements imposed pursuant to or required by:

• A bona fide occupational qualification pertaining to public or occupational safety;
• A federal law or regulation; or
• A state or local law or regulation based on a bona fide occupational qualification.

The act allows an employer to request or require an individual to provide additional application materials, including copies of certifications, transcripts, and other materials created by third parties, at the time of an initial employment application if the employer notifies the individual that the individual may redact information that identifies the individual's age, date of birth, or dates of attendance at or graduation from an educational institution.

The department of labor and employment (department) is charged with enforcing the requirements of the act and may issue warnings and orders of compliance for violations and, for second or subsequent violations, impose civil penalties. A violation of the restrictions does not create a private cause of action. The department is directed to adopt rules regarding procedures for handling complaints against employers.

For the 2023-24 state fiscal year, $56,468 is appropriated from the general fund to the department for use by the division of labor standards and statistics to pay program costs related to labor standards.

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.)

Fiscal Note

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.)

Fiscal Note

For a proposed metropolitan district that submits a service plan to one or more boards of county commissioners or one or more governing bodies of a municipality on or after January 1, 2024, the service plan is required to include:

• The maximum mill levy that may be imposed for the payment of general obligation indebtedness, as determined by the board of county commissioners of each county that is approving the service plan or the governing body of each municipality that is approving the service plan, as applicable; and
• The maximum debt that may be issued by the metropolitan district, as determined by the board of county commissioners of each county that is approving the service plan or the governing body of each municipality that is approving the service plan, as applicable.

In addition to any other meetings held by the board of directors of a metropolitan district (board), beginning in the 2023 calendar year, the board is required to hold an annual meeting if the metropolitan district was organized after January 1, 2000, has residential units within its boundaries, and is not in inactive status. The board is prohibited from taking any official action at the annual meeting and shall ensure that the annual meeting includes a presentation from the metropolitan district regarding the status of public infrastructure projects within the metropolitan district and outstanding bonds, if any, a review of unaudited financial statements showing the year-to-date revenue and expenditures of the metropolitan district in relation to its adopted budget for that calendar year, and an opportunity for members of the public to ask questions about the metropolitan district. In addition, the board is required to provide a public comment period during the separate meeting at which the board adopts the annual budget for the metropolitan district.

Prior to issuing debt to a director of a metropolitan district or to an entity with respect to which a director of a metropolitan district must make a disclosure pursuant to current law, the board is required to receive a statement of a registered municipal advisor certifying that specified limits on the maximum interest rate of the debt have been met.

On and after January 1, 2024, the seller of residential real property that is located within a metropolitan district is required to provide the purchaser of the property with the official website established by the metropolitan district. The seller is required to provide the information on the Colorado real estate commission approved seller's property disclosure.

APPROVED by Governor April 3, 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.)

Fiscal Note

The "National Labor Relations Act" does not apply to federal, state, or local governments and the "Colorado Labor Peace Act" excludes governmental entities, with an exception for mass transportation systems, which means that these labor laws do not cover most public employees. The act grants certain public employees, including individuals employed by counties, municipalities, fire authorities, school districts, charter schools, public colleges and universities, library districts, special districts, public defender's offices, the university of Colorado hospital authority, the Denver health and hospital authority, the general assembly, and a board of cooperative services, the right to:

• Discuss or express views regarding public employee representation or workplace issues;
• Engage in protected, concerted activity for the purpose of mutual aid or protection;
• Fully participate in the political process while off duty and not in uniform, including speaking with members of the public employer's governing body on terms and conditions of employment and any matter of public concern and engaging in other political activities in the same manner as other citizens of Colorado without discrimination, intimidation, or retaliation; and
• Organize, form, join, or assist an employee organization or refrain from organizing, forming, joining, or assisting an employee organization.

However, a public employer that has a nonpartisan role may limit the right of an employee to fully participate in the political process while off duty and not in uniform to the extent necessary to maintain the nonpartisan role of the employer.

The act also prohibits certain public employers from discriminating against, coercing, intimidating, interfering with, or imposing reprisals against a public employee for engaging in any of the rights granted.

The division of labor standards within the Colorado department of labor and employment (division) is charged with enforcing any alleged violation of these rights and is granted rule-making authority. A party may appeal the department's final decision to the Colorado court of appeals. The act requires the court of appeals to give deference to the final decision of the department.

For the 2023-24 state fiscal year, $151,751 is appropriated to the department of labor and employment for use by the division and for the purchase of legal services as needed to implement the act.

APPROVED by Governor June 6, 2023

PORTIONS EFFECTIVE August 7, 2023

PORTIONS EFFECTIVE July 1, 2024

NOTE: This act was passed without a safety clause and portions of it take effect 90 days after sine die.
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act directs the state treasurer to transfer $26 million from the general fund to the Colorado firefighting air corps fund for use by the division of fire prevention and control to purchase a fire hawk helicopter configured for wildfire and other public safety response needs.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act establishes a wildfire resiliency code board (board) in the division of fire prevention and control (division) within the department of public safety (department) for the purposes of ensuring community safety from and more resiliency to wildfires by reducing the risk of wildfires to people and property through the adoption of statewide codes and standards. The board consists of 21 appointed voting members with specific government or industry qualifications and 3 non-voting members. The board is required to promulgate rules concerning the adoption of codes and standards for the hardening of structures and reducing fire risk in the defensible space surrounding structures in the wildland-urban interface in Colorado, including rules that:

• Define the wildland-urban interface and identify areas of the state that are within it;
• Adopt minimum codes and standards based on best practices to reduce the risk to life and property from the effects of wildfires;
• Identify hazards and types of buildings, entities, and defensible space around structures to which the codes apply; and
• Establish a process for a governing body to petition the board for a modification to the codes and establish the criteria and process for the board to grant or deny an appeal from a decision of the board on a petition for modification.

The act also creates the wildfire resiliency code board cash fund (cash fund) and, subject to annual appropriation by the general assembly, the department shall use money in the fund to implement the provisions of the act. The state treasurer is required to transfer $250,000 from the general fund to the cash fund on July 1, 2023.

The act requires a governing body with jurisdiction in an area within the wildland-urban interface that has the authority to adopt building codes or fire codes to adopt and enforce a code that meets or exceeds the minimum standards of the codes adopted by the board within 3 months of the date the board adopts its codes. Enforcement of the governing body's adopted codes is done in accordance with the rules and regulations for code enforcement adopted by the governing body and the period to comply with a governing body's adopted codes must be in accordance with the governing body's rules and regulations or within 3 months of adoption, whichever is sooner. If the governing body does not have rules and regulations for code enforcement, the governing body may request support from the division to enforce the code.

For the 2023-24 state fiscal year, the act appropriates $9,302 from the general fund to the cash fund and reappropriates the money to the department of public safety for use by the division for the board and for vehicle lease payments. An additional $250,000 is appropriated to the department for use by the division from the cash fund for the board.

APPROVED by Governor May 12, 2023

EFFECTIVE May 12, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

For purposes of addressing discriminatory or unfair employment practices pursuant to Colorado's anti-discrimination laws, the act enacts the "Protecting Opportunities and Workers' Rights (POWR) Act", which:

• Directs the Colorado civil rights division (division) to include "harassment" as a basis or description of discrimination on any charge form or charge intake mechanism;
• Repeals the current definition of "harass" that requires creation of a hostile work environment and redefines "harass" or "harassment" as unwelcome conduct directed at an individual or group of individuals in, or perceived to be in, a protected class, which conduct is subjectively offensive to the individual alleging harassment and objectively offensive to members of the same protected class as the individual alleging harassment, and which conduct need not be severe or pervasive to constitute a discriminatory or an unfair employment practice;
• Adds protections from discriminatory or unfair employment practices for individuals based on their marital status;
• For purposes of the exception to otherwise discriminatory practices for an employer that is unable to accommodate an individual with a disability who is otherwise qualified for the job, eliminates the ability for the employer to assert that the individual's disability has a significant impact on the job as a rationale for the employment practice and specifies that the exception is limited to situations in which there is no reasonable accommodation that would allow the individual to satisfy the essential functions of the job;
• Specifies the requirements for an employer to assert an affirmative defense to an employee's proven claim of unlawful harassment by a supervisor;
• Specifies the requirements that must be satisfied for a nondisclosure provision in an agreement between an employer and an employee or a prospective employee to be enforceable; and
• Requires an employer to maintain personnel and employment records for at least 5 years and, with regard to complaints of discriminatory or unfair employment practices, to maintain those records in a designated repository.

The act appropriates a total of $1,248,170 from the general fund for the 2023-24 state fiscal year, allocated as follows to the following state departments and offices, to implement the act:

• $152,866 to the department of corrections;
• $23,469 to the department of education;
• $35,415 to the office of the governor;
• $23,363 to the department of health care policy and financing;
• $129,081 to the department of human services;
• $146,894 to the judicial department;
• $46,833 to the department of labor and employment;
• $17,708 to the department of law;
• $76,276 to the department of natural resources;
• $89,090 to the department of personnel;
• $52,912 to the department of public health and environment;
• $52,912 to the department of public safety;
• $266,298 to the department of regulatory agencies; and
• $47,045 to the department of revenue.

Additionally, $88,008 is appropriated from the state highway fund to the department of transportation to implement the act.

APPROVED by Governor June 6, 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.)

Fiscal Note

Under current law, a unit owners' association (association) of a common interest community may not prohibit the use of xeriscape, nonvegetative turf grass, or drought-tolerant vegetative landscapes to provide ground covering to property for which a unit owner is responsible. There is, however, an exception authorizing an association to adopt and enforce design or aesthetic guidelines or rules that apply to nonvegetative turf grass and drought-tolerant vegetative landscapes or to regulate the type, number, and placement of drought-tolerant plantings and hardscapes that may be installed on a unit owner's property, on a limited common element, or on other property for which the unit owner is responsible.

The act states that an association's guidelines or rules must:

• Not prohibit the use of nonvegetative turf grass in the backyard of a unit owner's property;
• Not unreasonably require the use of hardscape on more than 20% of the landscaping area of a unit owner's property;
• Allow a unit owner an option that consists of at least 80% drought-tolerant plantings; and
• Not prohibit vegetable gardens in the front, back, or side yard of a unit owner's property.

The act requires an association to develop at least 3 garden designs that are preapproved by the association for installation in front yards within the common interest community. To receive preapproval, a garden design must adhere to the principles of water-wise landscaping or be part of a water conservation program operated by a local water provider.

A unit owner who is affected by an association's violation of the act's requirements may, after providing the association notice of and a 45-day period to cure the violation, bring a civil action to restrain further violation and to recover up to $500 or actual damages, whichever is greater.

The act's provisions apply only to a unit that is a single-family detached home and do not apply to:

• A unit that is a single-family attached home that shares one or more walls with another unit; or
• A condominium.

APPROVED by Governor May 17, 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.)

Fiscal Note

Due to a defective statutory date reference, a property tax exemption for agricultural equipment that is used in any controlled environment agricultural facility was going to be in effect for 6 years instead of the 5 years intended by the general assembly when it enacted the property tax exemption. The act corrects the defective date reference so that the exemption will only be in effect for 5 years.

APPROVED by Governor May 12, 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.)

Fiscal Note

Housing needs planning. The executive director of the department of local affairs (director) shall, no later than December 31, 2024, and every 5 years thereafter, issue methodology for developing statewide, regional, and local housing needs assessments. The statewide housing needs assessment must determine existing statewide housing stock and current and future housing needs. The regional housing needs assessments must allocate the addressing of housing needs identified in the statewide housing needs assessment to regions of the state. Similarly, the local housing needs assessments must allocate the addressing of the housing needs allocated in the regional housing needs assessment to localities in the relevant region.

The director shall, no later than December 31, 2024, issue guidance on creating a housing needs plan for both a rural resort job center municipality and an urban municipality. Following this guidance, no later than December 31, 2026, and every 5 years thereafter, a rural resort job center municipality and an urban municipality shall develop a housing needs plan and submit that plan to the department of local affairs (department). A housing needs plan must include, among other things, descriptions of how the plan was created, how the municipality will address the housing needs it was assigned in the local housing needs assessment, affordability strategies the municipality has selected to address its local housing needs assessment, an assessment of displacement risk and any strategies selected to address identified risks, and how the locality will comply with other housing requirements in this bill.

The director shall, no later than December 31, 2024, develop and publish a menu of affordability strategies to address housing production, preservation, and affordability. Rural resort job center municipalities and urban municipalities shall identify at least 2 of these strategies that they intend to implement in their housing plan, and urban municipalities with a transit-oriented area must identify at least 3.

The director shall, no later than December 31, 2024, develop and publish a menu of displacement mitigation measures. This menu must, among other things, provide guidance for how to identify areas at the highest risk for displacement and identify displacement mitigation measures that a locality may adopt. An urban municipality must identify which of these measures it intends to implement in its housing plan to address any areas it identifies as at an elevated risk for displacement.

The director shall, no later than March 31, 2024, publish a report that identifies strategic growth objectives that will incentivize growth in transit-oriented areas and infill areas and guide growth at the edges of urban areas. The multi-agency advisory committee shall, no later than March 31, 2024, submit a report to the general assembly concerning the strategic growth objectives.

The bill establishes a multi-agency advisory committee and requires that committee to conduct a public comment and hearing process on and provide recommendations to the director on:

• Methodologies for developing statewide, regional, and local housing needs assessments;
• Guidance for creating housing needs plans;
• Developing a menu of affordability strategies;
• Developing a menu of displacement mitigation measures;
• Identifying strategic growth objectives; and
• Developing reporting guidance and templates.

A county or municipality within a rural resort region shall participate in a regional housing needs planning process. This process must encourage participating counties and municipalities to identify strategies that, either individually or through intergovernmental agreements, address the housing needs assigned to them. A report on this process must be submitted to the department. Further, within 6 months of completing this process, a rural resort job center municipality shall submit a local housing needs plan to the department. Once a year, both rural resort job centers and urban municipalities shall report to the department on certain housing data.

A multi-agency group created in the bill and the division of local government within the department shall provide assistance to localities in complying with the requirements of this bill. This assistance must include technical assistance and a grant program.

Accessory dwelling units. The director shall promulgate an accessory dwelling unit model code that, among other things, requires accessory dwelling units to be allowed as a use by right in any part of a municipality where the municipality allows single-unit detached dwellings as a use by right. The committee shall provide recommendations to the director for promulgating this model code. In developing these recommendations, the committee shall conduct a public comment and hearing process.

Even if a municipality does not adopt the accessory dwelling unit model code, the municipality shall adhere to accessory dwelling unit minimum standards established in the bill and by the department. These minimum standards, among other things, must require a municipality to:

• Allow accessory dwelling units as a use by right in any part of the municipality where the municipality allows single-unit detached dwellings as a use by right;
• Only adopt or enforce local laws concerning accessory dwelling units that use objective standards and procedures;
• Not adopt, enact, or enforce local laws concerning accessory dwelling units that are more restrictive than local laws concerning single-unit detached dwellings; and
• Not apply standards that make the permitting, siting, or construction of accessory dwelling units infeasible.

Middle housing. The director shall promulgate a middle housing model code that, among other things, requires middle housing to be allowed as a use by right in any part of a rural resort job center municipality or a tier one urban municipality where the municipality allows single-unit detached dwellings as a use by right. The committee shall provide recommendations to the director for promulgating this model code. In developing these recommendations, the committee shall conduct a public comment and hearing process.

Even if a rural resort job center municipality or a tier one urban municipality does not adopt the middle housing model code, the municipality shall adhere to middle housing minimum standards established in the bill and by the department. These minimum standards, among other things, must require a municipality to:

• Allow middle housing as a use by right in certain areas;
• Only adopt or enforce local laws concerning middle housing that use objective standards and procedures;
• Allow properties on which middle housing is allowed to be split by right using objective standards and procedures;
• Not adopt, enact, or enforce local laws concerning middle housing that are more restrictive than local laws concerning single-unit detached dwellings; and
• Not apply standards that make the permitting, siting, or construction of middle housing infeasible.

Transit-oriented areas. The director shall promulgate a transit-oriented area model code that, among other things, imposes minimum residential density limits for multifamily residential housing and mixed-income multifamily residential housing and allows these developments as a use by right in the transit-oriented areas of tier one urban municipalities. The committee shall provide recommendations to the director for promulgating this model code. In developing these recommendations, the committee shall conduct a public comment and hearing process.

Even if a tier one urban municipality does not adopt the transit-oriented model code, the municipality shall adhere to middle housing minimum standards established in the bill and by the department. These minimum standards, among other things, must require a municipality to:

• Create a zoning district within a transit-oriented area in which multifamily housing meets a minimum residential density limit and is allowed as a use by right; and
• Not apply standards that make the permitting, siting, or construction of multifamily housing in transit-oriented areas infeasible.

Key corridors. The director shall promulgate a key corridor model code that applies to key corridors in rural resort job center municipalities and tier one urban municipalities. The model code must, among other things, include requirements for:

• The percentage of units in mixed-income multifamily residential housing that must be reserved for low- and moderate-income households;
• Minimum residential density limits for multifamily residential housing; and
• Mixed-income multifamily residential housing that must be allowed as a use by right in key corridors.

The committee shall provide recommendations to the director for promulgating this model code. In developing these recommendations, the committee shall conduct a public comment and hearing process.

Even if a rural resort job center municipality or a tier one urban municipality does not adopt the key corridor model code, the municipality shall adhere to key corridor minimum standards promulgated by the director and developed by the department. These minimum standards, among other things, must identify a net residential zoning capacity for a municipality and must require a municipality to:

• Allow multifamily residential housing within key corridors that meets the net residential zoning capacity as a use by right;
• Not apply standards that make the permitting, siting, or construction of multifamily housing in certain areas infeasible; and
• Not adopt, enact, or enforce local laws that make satisfying the required minimum residential density limits infeasible.

The committee shall provide recommendations to the director on promulgating these minimum standards. In developing these recommendations, the committee shall conduct a public comment and hearing process.

Adoption of model codes and minimum standards. A relevant municipality shall adopt either the model code or local laws that satisfy the minimum standards concerning accessory dwelling units, middle housing, transit-oriented areas, and key corridors. Furthermore, a municipality shall submit a report to the department demonstrating that it has done so. If a municipality fails to adopt either the model code or local laws that satisfy the minimum standards by a specified deadline, the relevant model code immediately goes into effect, and municipalities shall then approve any proposed projects that meet the standards in the model code using objective procedures. However, a municipality may apply to the department for a deadline extension for a deficiency in water or wastewater infrastructure or supply.Additional provisions. The bill also:

• Requires the advisory committee on factory-built structures and tiny homes to produce a report on the opportunities and barriers in state law concerning the building of manufactured homes, mobile homes, and tiny homes;
• Removes the requirements that manufacturers of factory-built structures comply with escrow requirements of down payments and provide a letter of credit, certificate of deposit issued by a licensed financial institution, or surety bond issued by an authorized insurer;
• Prohibits a planned unit development resolution or ordinance for a planned unit with a residential use from restricting accessory dwelling units, middle housing, housing in transit-oriented areas, or housing in key corridors in a way not allowed by this bill;
• Prohibits a local government from enacting or enforcing residential occupancy limits that differ based on the relationships of the occupants of a dwelling;
• Modifies the content requirements for a county and municipal master plan, requires counties and municipalities to adopt or amend master plans as part of an inclusive process, and requires counties and municipalities to submit master plans to the department;
• Allows a municipality to sell and dispose of real property and public buildings for the purpose of providing property to be used as affordable housing, without requiring the sale to be submitted to the voters of the municipality;
• Requires the approval process for manufactured and modular homes to be based on objective standards and administrative review equivalent to the approval process for site-built homes;
• Prohibits a municipality from imposing more restrictive standards on manufactured and modular homes than the municipality imposes on site-built homes;
• Prohibits certain municipalities from imposing minimum square footage requirements for residential units in the approval of residential dwelling unit construction permits;
• Requires certain entities to submit to the Colorado water conservation board (board) a completed and validated water loss audit report pursuant to guidelines that the board shall adopt;
• Allows the board to make grants from the water efficiency grant program cash fund to provide water loss audit report validation assistance to covered entities;
• Allows the board and the Colorado water resources and power development authority to consider whether an entity has submitted a required audit report in deciding whether to release financial assistance to the entity for the construction of a water diversion, storage, conveyance, water treatment, or wastewater treatment facility;
• Prohibits a unit owners' association from restricting accessory dwelling units, middle housing, housing in transit-oriented areas, or housing in key corridors;
• Requires the department of transportation to ensure that the prioritization criteria for any grant program administered by the department are consistent with state strategic growth objectives, so long as doing so does not violate federal law;
• Requires any regional transportation plan that is created or updated to address and ensure consistency with state strategic growth objectives;
• Requires that expenditures for local and state multimodal projects from the multimodal transportation options fund are only to be made for multimodal projects that the department determines are consistent with state strategic growth objectives; and
• For state fiscal year 2023-24, appropriates $15,000,000 from the general fund to the housing plans assistance fund and makes the department responsible for the accounting related to the appropriation.
  (Note: This summary applies to this bill as introduced.)

Fiscal Note

The act requires the state treasurer to transfer $95,000 from the general fund to the natural disaster mitigation cash fund to defray expenses incurred by the natural disaster mitigation enterprise (enterprise) before the enterprise receives fee revenue or revenue bond proceeds. The transfer is a loan from the state treasurer to the enterprise that is required to be repaid and is not a grant for purposes of the state constitution or any other state law. The enterprise is required to repay the loan and accumulated interest by December 31, 2025.

APPROVED by Governor June 6, 2023

EFFECTIVE June 6, 2023
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act creates the fuels impact enterprise (enterprise) in the department of transportation. The enterprise is required to impose a new fuels impact reduction fee on fuel product manufacturers in an amount of up to $.006125 per gallon of fuel products delivered during the previous calendar month for sale or use in Colorado to fund a new fuels impact reduction grant program (program) that the enterprise administers. The fee is collected and deposited in the fuels impact enterprise cash fund until the fund has an available balance of $15 million or more.

Under the program, the enterprise provides grants to certain critically impacted communities, governments, and transportation corridors for the improvement of hazardous mitigation corridors and to support local and state government projects related to emergency responses, environmental mitigation, or projects related to the transportation of fuel within the state. The enterprise and the program are repealed, effective January 1, 2030.

Beginning October 1, 2023, the act modifies the fee that is currently collected for distribution to the perfluoroalkyl and polyfluoroalkyl substances cash fund by extending the collection of the fee to 2031and by changing the distribution of the fee revenue. Under the new distribution, the state treasurer shall credit:

• An amount equal to the cost of administering the fee and an existing tax credit to the department of revenue;
• $2 million of the fee revenue to the department of public safety to support the regulation of hazardous materials on highways in the state, to make employer contributions to a multiple employer health trust in order to participate in the voluntary firefighter cancer benefits program, and to enforce commercial and hazardous materials critical corridors determined by the chief of the Colorado state patrol;
• 70% of the amount remaining to the perfluoroalkyl and polyfluoroalkyl substances cash fund; and
• 30% of the amount remaining to the department of transportation to support functions related to the transportation of hazardous materials and the safe and efficient movement of freight as well as to support infrastructure projects that enhance the safety of movement of freight and hazardous materials.

The act also increases the amount of fee revenue that can be held annually in the perfluoroalkyl and polyfluoroalkyl substances cash fund from $8 million to $9 million.

Additionally, the act:

• Extends authorization for the division of oil and public safety to use the petroleum storage tank fund for costs related to petroleum storage tank facility inspections and meter calibrations from September 1, 2023, to September 1, 2033;
• Delays the effective date of the $8 million cap on the petroleum storage tank fund from September 1, 2023, to September 1, 2033;
• Allows the director of the division of oil and public safety, in consultation with the petroleum storage tank committee, to establish rules that allow an operator of petroleum storage tanks pay less than 100% reimbursement for remediation expenses paid from the petroleum storage tank fund to the fund;
• Allows the director of the division of oil and public safety to annually transfer up to $500,000 from the petroleum storage tank fund to the petroleum cleanup and redevelopment fund;
• Makes hazardous materials troopers eligible for the voluntary firefighter cancer benefits program; and
• Allows the Colorado state patrol to conform hazardous materials routing regulations to transportation commission rules;

$36,272 is appropriated from the general fund to the department of revenue for implementation of the act.

APPROVED by Governor June 6, 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.)

Fiscal Note

The act requires the secretary of state to refer a ballot issue to voters at the November 2023 election. Most of the act only becomes effective if the voters approve the ballot issue.

Beginning with the 2023 property tax year, the act establishes a limit on specified property tax revenue for local governments, excluding those that are home rule and school districts, that is equal to inflation above the property tax revenue from the prior property tax year (limit). A local government may establish a temporary property tax credit up to the number of mills necessary to prevent the local government's property tax revenue from exceeding the limit. Alternatively, the governing board may approve a mill levy that would cause the local government to exceed the limit if the governing board approves the mill levy at a public meeting that meets certain criteria.

The act temporarily reduces the valuation for assessment (valuation) for certain subclasses of nonresidential and residential property for the property tax years 2023 through 2032 and creates the new subclass of renewable energy agricultural land, which is a subclass of nonresidential property. The act also establishes the residential real property subclasses of primary residence real property and qualified-senior primary residence real property and establishes administrative procedures related to the classification that are based on the procedures for the homestead exemption, with those procedures expanded to treat civil union partners like spouses.

Several property tax deadlines for the 2023 property tax year are delayed because of the possible valuation reductions that are contingent on the 2023 ballot. County assessors are required to provide information to taxpayers about the new valuations for assessment and the application process for primary residence real property and qualified-senior primary residence real property.

The act modifies an existing mechanism designed to reimburse local governmental entities for property tax revenue reductions by extending the backfill through 2032, incorporating the lost revenue due to the act, clarifying how the reimbursement is determined, excluding local governmental entities that have a certain amount of growth in assessed value, capping the total amount of state backfill, and eliminating the cap on the amount of excess state revenues that may be used for the reimbursements for the 2023 property tax year.

If the voters approve the referred ballot issue, which the act requires to be called "proposition HH", then the state will be authorized to retain and spend revenues up to the proposition HH cap, the amount of which is determined under the act. The ability of the general assembly to continue retaining and spending this money after the fiscal year 2031-32 is contingent on the general assembly enacting future valuation reductions. The amount retained under this authority is first used in the following fiscal year to backfill certain local governments for the reduced property tax revenue as a result of the property tax changes in the act and Senate Bill 22-238 "Concerning reductions in real property taxation for only the 2023 and 2024 property tax years" and then up to $20 million for the amount of property taxes that are paid as a portion of a tenant's rent. Any remaining amounts are transferred to the state education fund to offset the revenue that school districts lose as a result of the property tax changes.

APPROVED by Governor May 24, 2023

EFFECTIVE May 24, 2023

NOTE: The act takes effect only if a majority of voters approve the ballot issue referred in accordance with section 24-77-202, and in which case the act takes effect on the date of the official declaration of the vote thereon by the governor; except that, section 3; section 39-1-104.2 (3.7); section 39-3-210 (1)(a.3), (1)(e), and (2.5); section 18; section 23; and section 24 of the act take effect upon passage.
(Note: This summary applies to this bill as enacted.)

Fiscal Note

The act specifies that when a property tax assessor values real property, the property tax assessor shall consider:

• The current use;
• Existing zoning and other governmental land use or environmental regulations and restrictions;
• Multi-year leases or other contractual arrangements affecting the use of or income from real property;
• Easements and reservations of record; and
• Covenants, conditions, and restrictions of record.

Beginning January 1, 2024, the act requires counties with a population greater than 300,000 to use an alternative procedure to determine objections and protests of property tax valuations in any year of general reassessment of real property that is valued biennially.

At the request of a taxpayer, the law requires a property tax assessor to provide the taxpayer with certain data that the assessor used to determine the value of the taxpayer's property. The act clarifies that the data the assessor is required to provide must include the primary method and rates the assessor used to value the property.

APPROVED by Governor May 24, 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.)

Fiscal Note

The bill creates the property tax 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 develop a permanent and sustainable tax structure for the state of Colorado.

The task force is required to:

• Convene by July 15, 2023;
• Meet at least 4 times in its first year and at least 8 times every year; and
• Submit reports with its findings and recommendations to the general assembly by November 1.

After the task force makes its first report to the general assembly, the task force may determine that it has fulfilled its purposes and the task force may be disbanded.

The task force is repealed on November 1, 2026.

(Note: This summary applies to this bill as introduced.)

Fiscal Note