The act requires a board of county commissioners, a governing body of a municipality, or a regional building department operating through an intergovernmental agreement with a board of county commissioners or governing body of a municipality that adopts or substantially amends a building code or updates a building code with a succeeding version of the international building code to ensure that the building code meets or exceeds the accessibility standards in the International Building Code, and the adopted accessibility standards cannot provide less protection than what is required by the federal "Americans with Disabilities Act of 1990". However, this requirement does not apply when energy-efficient building codes are adopted, nor does it apply to one- and 2-family dwellings and townhomes that comply with either the International Residential Code or a local building code whose accessibility standards are equivalent to the standards in the International Residential Code.

The act requires the division of fire prevention and control within the department of public safety to ensure that, when certain building codes pertaining to public school and health facilities are substantially amended, the codes meet or exceed accessibility standards in the International Building Code.

The act also requires the state housing board to ensure that, when the uniform construction and maintenance standards for hotels, motels, and multiple dwellings in jurisdictions with no local building code are substantially amended, the standards meet or exceed the accessibility standards in the International Building Code. The act also requires the state housing board to ensure that, when the recommendations for uniform housing standards and building codes to the general assembly and local governments are substantially amended, the codes meet or exceed the accessibility standards in the International Building Code.

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

Fiscal Note

The act provides immunity from civil liability for damage or injury to persons or property, other than that which arises from gross negligence or willful and wanton misconduct, to a landowner who, in good faith and without compensation, allows access to the landowner's property for entry and exit in connection with an emergency. An emergency is a fire, a rescue call, a hazardous materials incident, a natural or human-caused disaster, or an incident reasonably determined to be an emergency by a first responder.

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

Fiscal Note

The act expands the definition of an anti-growth law, which local governmental entities are generally prohibited from enacting or enforcing, to include a generally applicable land use law that, in census urban areas as defined by the United States census bureau, explicitly decreases the permitted residential density or residential uses of land to a lower residential density or fewer residential uses than were allowed by the land's usage and zoning as of July 1, 2025, without ensuring a corresponding increase of residential density or residential uses elsewhere in the jurisdiction.

The act provides that certain limitations on anti-growth laws do not apply to land that contains or is directly adjacent to a wildlife crossing structure.

The act also permits a municipality to seek a judicial determination as to the legality of a proposed municipal initiative for a land use ordinance that restricts or limits the development or use of land that is submitted to the legislative body of the municipality, allows the owners of a property that is specifically subject to the proposed ordinance and persons designated as representing the petition proponents to intervene in the proceeding, and tolls the period within which the municipality is required to adopt the proposed initiated ordinance or call an election during the pendency of the judicial determination.

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

Fiscal Note

The bill requires that, for protests to the county assessor and at hearings for property tax appeals concerning nonresidential real property that is not agricultural property, the requested valuation that is set forth by a petitioner or a petitioner's agent or representative for that property be made in compliance with the uniform standards of professional appraisal practice.

Current law requires that any petitioner appealing either a valuation of rent-producing commercial real property to the board of assessment appeals or a denial of an abatement of taxes provide certain documentation and data regarding the property. The bill requires that, in addition to these existing requirements, the petitioner also provide full copies of all leases that are in place as of the date of valuation and any market data that the petitioner has relied on in determining the valuation that the petitioner is requesting in their appeal.

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

Fiscal Note

For property tax years commencing during property tax reassessment cycles (cycles) that begin on or after January 1, 2025, the bill changes the amount of the exemptions for the owner-occupied primary residence (residence) of a qualifying senior, a veteran with a disability, or the surviving spouse of a United States armed forces service member who died in the line of duty or veteran whose death resulted from a service-related injury or disease (exemptions) from 50% of the first $200,000 of actual value of the residence to 50% of an amount of actual value of the residence equal to 50% of the estimated state median home value (median home value) for the state; except that, if the median home value declines, the exemption amount continues to be calculated based on the median home value used to calculate the exemption amount for the property tax years included in the prior cycle.

The state constitution currently only allows a senior who has owned and occupied the senior's residence for 10 years, or the surviving spouse of such a senior (surviving spouse), to claim the exemption. If at the 2026 general election the voters of the state approve a referred constitutional amendment to allow a senior or a surviving spouse who has previously qualified for the exemption for 2016 or any later year for a prior residence to claim the exemption for the senior's or surviving spouse's current residence regardless of how long the senior or surviving spouse has owned and occupied that residence, the bill makes the statutory changes needed to conform to the constitutional amendment.

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

Fiscal Note

For income tax years commencing on or after January 1, 2026, the bill allows a veteran who is honorably discharged, possesses a service-connected disability rating of at least 10%, and owns and occupies a primary residence in the state (eligible veteran) to claim a refundable income tax credit (tax credit) in an amount equal to a percentage, based on the eligible veteran's service-connected disability rating, of the amount of property tax that the eligible veteran paid on their primary residence during the income tax year.

To claim a tax credit, a taxpayer must apply to the county assessor for the county in which the taxpayer's primary residence is located and submit a decision letter from the U.S. department of veterans affairs that sets forth their service-connected disability rating. The county assessor is required to determine whether the taxpayer is an eligible veteran and if so, the amount of the income tax credit the eligible veteran may claim, based on the property tax paid by the eligible veteran and the eligible veteran's service-connected disability rating. The county assessor is required to issue a tax credit certificate to an eligible veteran in an amount equal to the amount of the tax credit that may be claimed.

Upon the death of an eligible veteran, the eligible veteran's surviving spouse or legal dependents are eligible to claim the tax credit until specified events have occurred.

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

Fiscal Note

Under current law, property taxes must be paid either in full on or before April 30 or in 2 equal installments, the first due on or before the last day of February and the second due on or before June 15. For property tax payments made for property tax years commencing on or after January 1, 2025, the bill creates a 4-installment-payment option for taxpayers that owe real property taxes in an amount greater than $25 on residential real property or real property that is listed by the assessor under any improved commercial subclass codes and that do not have such taxes paid out of an escrow account by a mortgage company (allowed taxpayers).

Under the 4-installment-payment option, allowed taxpayers may pay their real property taxes owed on residential real property or real property that is listed by the assessor under any improved commercial subclass codes in 4 equal installments, the first due on or before the last day of February, the second due on or before April 30, the third due on or before July 15, and the fourth due on or before September 15. An allowed taxpayer must pay at least half of their real property taxes owed on or before April 30 to be permitted to make installment payments pursuant to the 4-installment-payment option in that year, however, an allowed taxpayer can pay in full the real property taxes owed at any time after April 30 and up to the day before the date of the sale of a tax lien on the allowed taxpayer's property, including delinquent interest, if any. County treasurers are required to provide information about the 4-installment-payment option with tax statements.

An allowed taxpayer that does not pay the third installment of real property taxes owed on or before July 15 owes delinquent interest on the unpaid third installment at a rate of 1% per month that the installment is unpaid accruing from July 16, and if an allowed taxpayer does not pay the fourth installment of real property taxes owed on or before September 15, the allowed taxpayer owes delinquent interest on the unpaid fourth installment at a rate of 1% per month that the installment is unpaid accruing from September 16.

Current law requires the county treasurer to provide notice to taxpayers that have unpaid property taxes that, if remaining unpaid, may be subject to a tax lien sale by no later than September 1. Under the bill, allowable taxpayers paying pursuant to the 4-installment-payment option have until September 15 to make their fourth installment payment of real property taxes. Accordingly, the bill extends the September 1 notice deadline to October 15.

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

Fiscal Note

The bill authorizes a fire station, hospital, or community clinic emergency center (authorized facility) to install a newborn safety device on its premises for parents who voluntarily relinquish their child who is 60 days old or younger. A newborn safety device must be installed in a conspicuous location at the authorized facility and be equipped with a dual alarm system.

An authorized facility that installs a newborn safety device is responsible for the cost of the installation and maintenance, shall ensure the dual alarm system is functioning, and shall make information available to the relinquishing parent.

Under current law, parents can voluntarily relinquish their child if the child is less than 72 hours old. The bill allows voluntary relinquishment up to 60 days.

The bill makes conforming amendments.

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

Fiscal Note

The state constitution currently only allows a senior who has owned and occupied the senior's primary residence for 10 years, or the surviving spouse of such a senior, to claim a property tax exemption for 50% of the first $200,000 of actual value of the primary residence (exemption). If approved by the voters of the state at the 2026 general election, the concurrent resolution will allow a senior, or the surviving spouse of such a senior, who has previously qualified for the exemption for 2016 or any later year for a prior primary residence to claim the exemption for the senior's current owner-occupied primary residence regardless of how long the senior has owned and occupied that residence.

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

Fiscal Note

Wildfire Matters Review Committee. The bill requires the general assembly to appropriate $7,500,000 to the division of fire prevention and control (division) for state fiscal year 2024-25 and allows any unexpended portion of the appropriation to also be expended in state fiscal year 2025-26. The division is required to use the money to study and develop applications of artificial intelligence that predict, mitigate, or assist in fighting wildfires, including, at a minimum, applications of artificial intelligence which produce data that can be incorporated into maps displaying the following:

• Classification of vegetation and wildfire fuel;
• Predictions regarding the likelihood of wildfire ignition potential in a particular area following observed lightning events;
• The perimeter of an ongoing wildfire; and
• Predictions regarding the locations and area to which an ongoing wildfire may spread.

The division may contract with a third party that has developed artificial intelligence tools to predict, mitigate, or assist in fighting wildfires. The division is also authorized to seek, accept, and expend gifts, grants, and donations for the purposes of the bill.

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

Fiscal Note

Under current law, the Colorado broadband office provides technical assistance to grant applicants related to grants to deploy broadband services. The act expands the technical assistance to grant applicants to include assistance related to grants to deploy wireless service.

The act requires an emergency alert sent by the state or a county, municipality, or alerting authority to be sent in a predominant minority language if the county has at least 2,000 citizens who are 18 years of age or older and who speak the predominant minority language and speak English less than very well, as defined by the United States bureau of the census American community survey or comparable census data. The state, counties, municipalities, and alerting authorities are encouraged to use available technology to issue emergency alerts in as many languages as possible in the same method as an English alert. Each alerting authority that is required to send emergency alerts in a predominant minority language is encouraged to conduct community outreach to inform people with limited English proficiency of the availability of language interpretation and translation options for emergency alerts. Alerts must comply with the act by July 1, 2027.

The act allows the 911 services enterprise to distribute grants to local alerting authorities to implement language and accessibility services for emergency alerts.

The act imposes the 911 prepaid wireless charge and 988 surcharge to prepaid wireless telecommunication services.

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

Fiscal Note

The act creates an additional framework for insurance rebate law to allow usage of insurance rebates and related practices in a manner that meets specified criteria to maintain consumer protections.

In provisions regarding unfair and deceptive trade practices in insurance, the act identifies, as an additional practice that shall not be construed as falling within the definition of discrimination or rebates, the practice of offering or providing a value-added product or service not specified in the insurance policy, at no cost or at a reduced cost, if the product or service:

• Relates to the insurance coverage; and
• Is primarily aimed to:
• Provide loss mitigation or loss control;
• Reduce claim costs or claim settlement costs;
• Provide education about liability risk or risk of loss to individuals or property;
• Monitor or assess risk, identify sources of risk, or develop strategies for eliminating or reducing risk;
• Enhance health;
• Promote financial wellness through items such as educational or financial planning services;
• Provide post-loss services;
• Encourage behavioral changes to improve the health or reduce the risk of death or disability of a customer; or
• Assist in the administration of employee or retiree benefit insurance coverage.

The act implements additional provisions governing the usage of insurance rebates, including requirements to offer such rebates at a reasonable cost and in a manner that is not unfairly discriminatory and that provides certain other customer protections.

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

Fiscal Note

The act clarifies that a special district may cancel an election in a director district if the only matter to be decided at the election is who will be director of the director district, there are not more candidates than positions for director, and the only individuals who may vote are the eligible electors within the director's district.

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

Fiscal Note