ColoradoWillful false property tax filings are a petty offense
For property tax years starting in 2027, people who willfully file specified false information face a petty offense, and counties may ask to move some appeals to district court.
What it does
People who willfully file materially untrue required information, or help prepare or present fraudulent or false information, commit a petty offense. A court finding also means the taxpayer cannot receive penalty interest under this payment rule.
A county may ask for a nonresidential property tax appeal to be heard in district court. The owner decides whether to withdraw the board appeal and file in court.
At a county board hearing on a property tax petition, the owner pays to produce the owner’s witnesses, while the county pays to produce the assessor’s witnesses.
Argument forHaving the county pay for the assessor’s witnesses could help property owners challenge a valuation without paying those witness costs.
Argument againstPeople who file or help file required information could face prosecution for willful falsehoods, and a court finding could also cost a taxpayer penalty interest.
More detail
A person who willfully files materially untrue required information, or helps prepare or present fraudulent or false required information, commits a petty offense. This covers people handling information required by this section in connection with nonresidential property. A conviction is limited to a person who files or helps file the specified information. Only a court, in a prosecution for willful misinformation, decides whether the taxpayer committed the offense and loses the right to penalty interest. The offense applies to property tax years beginning on or after January 1, 2027.
A county’s governing body may ask the assessment appeals board to hear a nonresidential property appeal in district court. This applies when a nonresidential property owner appeals a decision to the board of assessment appeals. The motion states the county’s preference; it does not change the case’s venue by itself. The board keeps the case unless the owner elects to withdraw the appeal and file in district court under applicable law. The county must file its motion within 42 days after the appeal petition is filed. The owner must respond within 21 days after the motion.
The property owner pays to produce the owner’s witnesses, and the county pays to produce the assessor’s witnesses. This applies at a hearing on a property tax petition before the county board.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 3Governor Jared Polis SignedBecame Law
- May 20Signed by the Speaker of the HouseMajor
- May 20Signed by the President of the SenateMajor
- May 20Sent to the GovernorTo Governor
- May 12House Considered Senate Amendments - Result was to Concur - Repass
- Vote recorded REPASS. Result: pass.Upper
- Vote recorded CONCUR. Result: pass.Upper
- Vote recorded CONCUR. Result: pass.Lower
- Vote recorded REPASS. Result: pass.Lower
- May 9House Considered Senate Amendments - Result was to Laid Over Daily
- May 8Senate Third Reading Passed - No AmendmentsPassed Senate
- Vote recorded BILL. Result: pass.Upper
- May 7Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
- May 6Senate Second Reading Special Order - Laid Over Daily - No Amendments
- May 5Senate Committee on Finance Refer Amended to Senate Committee of the WholeMinor
- Vote recorded Refer House Bill 26-1233, as amended, to the Committee of the Whole. Result: pass.Upper
- Vote recorded Adopt amendment L.008 (Attachment D). Result: pass.Upper
- Apr 21Introduced In Senate - Assigned to FinanceMinor
- Apr 16House Third Reading Passed - No AmendmentsPassed House
- Vote recorded BILL. Result: pass.Lower
- Apr 14House Third Reading Laid Over Daily - No Amendments
- Apr 13House Second Reading Special Order - Passed with Amendments - Committee, Floor
- Mar 24House Second Reading Laid Over Daily - No Amendments
- Mar 19House Committee on Finance Refer Amended to House Committee of the WholeMinor
- Vote recorded Adopt amendment L.002. Result: pass.Lower
- Vote recorded Adopt amendment L.001. Result: pass.Lower
- Vote recorded Adopt amendment L.003. Result: pass.Lower
- Vote recorded Refer House Bill 26-1233, as amended, to the Committee of the Whole. Result: pass.Lower
- Feb 18Introduced In House - Assigned to FinanceIntroduced
Taxes & BudgetCriminal Justice