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First Regular Session | 75th General Assembly
Colorado General Assembly
SB25-261

Property Tax Deferral Program Administration

Type Bill
Session 2025 Regular Session
Subjects
Local Government State Government Fiscal Policy & Taxes

Concerning the administration of the property tax deferral program, and, in connection therewith, reversing the 2022 shift of administrative responsibilities for the program from county treasurers to the state treasurer, rescinding eligibility for deferral for persons who are not seniors or persons called into active military service, and making an appropriation.

Bill Summary:

The act modifies the state property tax deferral program (program) under which the state makes a secured loan to a qualified taxpayer to pay property taxes owed for the taxpayer's homestead by:

  • Again limiting eligibility for the program to seniors and persons called into active military service, who, until a 2021 program expansion also allowed otherwise nonqualifying taxpayers whose property tax had increased by at least a specified percentage to participate, had been the only eligible individuals; and
  • Shifting portions of the responsibility for the administration of the program that had been shifted from the county treasurers to the state treasurer in 2022 back to the county treasurers.

For the 2025-26 state fiscal year, $160,826 is appropriated from the general fund to the department of the treasury for operating expenses related to the implementation of the act.


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

Prime Sponsors

Senator Judy Amabile

Senator

Judy Amabile

Senator Barbara Kirkmeyer

Senator

Barbara Kirkmeyer

Representative Shannon Bird

Representative

Shannon Bird

Representative Emily Sirota

Representative

Emily Sirota

Committees

Senate

Appropriations

House

Appropriations

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
06/04/2025 Signed Act PDF
05/08/2025 Final Act PDF
04/10/2025 Rerevised PDF
04/09/2025 Revised PDF
04/03/2025 Reengrossed PDF
04/02/2025 Engrossed PDF
03/31/2025 Introduced PDF
Date Version Documents
04/08/2025 PA1 PDF
Date Version Documents
08/25/2025 FN4 PDF
04/14/2025 FN3 PDF
04/07/2025 FN2 PDF
03/31/2025 FN1 PDF
Date Version Documents
04/07/2025 SA2 PDF
03/31/2025 SA1 PDF
Activity Vote Documents
Adopt amendment J.001 The motion passed without objection. Vote summary
Refer Senate Bill 25-261, as amended, to the Committee of the Whole. The motion passed on a vote of 9-2. Vote summary
Hearing Summary
|
Committee Report:  PDF
Activity Vote Documents
Refer Senate Bill 25-261 to the Committee of the Whole. The motion passed on a vote of 7-0. Vote summary
Hearing Summary
|
Committee Report:  PDF
Date Calendar Motion Vote Vote Document
04/23/2025 Conference Committee Report REPASS
41
AYE
23
NO
1
OTHER
 		Vote record
04/23/2025 Conference Committee Report ADOPT
34
AYE
30
NO
1
OTHER
 		Vote record
04/15/2025 Conference Committee Report BYD SCP
53
AYE
11
NO
1
OTHER
 		Vote record
04/10/2025 Third Reading BILL
64
AYE
1
NO
0
OTHER
 		Vote record
Date Calendar Motion Vote Vote Document
04/23/2025 Conference Committee Report REPASS
35
AYE
0
NO
0
OTHER
 		Vote record
04/23/2025 Conference Committee Report ADOPT CCR
35
AYE
0
NO
0
OTHER
 		Vote record
04/11/2025 House Amendments NOT CONCUR APPT CC
33
AYE
0
NO
2
OTHER
 		Vote record
04/03/2025 Third Reading BILL
34
AYE
0
NO
1
OTHER
 		Vote record
Date Amendment Number Committee/ Floor Hearing Status Documents
04/09/2025 L.003 Second Reading Passed [**] PDF
04/08/2025 J.001 HOU Appropriations Passed [*] PDF
04/02/2025 L.001 Second Reading Passed [**] PDF

* Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.

** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.

Date Location Action
06/04/2025 Governor Governor Signed
05/08/2025 Governor Sent to the Governor
05/08/2025 House Signed by the Speaker of the House
05/08/2025 Senate Signed by the President of the Senate
04/23/2025 Senate Senate Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
04/23/2025 House House Consideration of First Conference Committee Report result was to Adopt Committee Report - Repass
04/11/2025 Senate Senate Considered House Amendments - Result was to Not Concur - Request Conference Committee
04/10/2025 House House Third Reading Passed - No Amendments
04/09/2025 House House Second Reading Special Order - Passed with Amendments - Floor
04/08/2025 House House Committee on Appropriations Refer Amended to House Committee of the Whole
04/03/2025 House Introduced In House - Assigned to Appropriations
04/03/2025 Senate Senate Third Reading Passed - No Amendments
04/02/2025 Senate Senate Second Reading Special Order - Passed with Amendments - Floor
04/01/2025 Senate Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
03/31/2025 Senate Introduced In Senate - Assigned to Appropriations
Effective Date Chapter # Title Documents
07/01/2025 425 Property Tax Deferral Program Administration PDF

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