President Fenberg and Senator Hansen introduced Senate Bill 23-304. The bill specifies factors that assessors must consider when valuing property, requires counties with a population of at least 300,000 people to use the alternative protest and appeal procedure, and requires assessors to provide certain information to taxpayers upon request. The sponsors answered committee questions.

Anneliese Steel, representing Colorado Concern, testified in support of the bill. Keith Erffmeyer, representing the Colorado Assessors Association, was available to answer committee questions.

Witnesses answered several committee questions.