HB 1233 CO

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Became Law

For property tax years commencing on or after January 1, 2027, the act makes it a petty offense for a person, in connection with nonresidential property, to certify the truth and accuracy of information provided to the assessor in connection with property valuation when the information is not true and accurate as to every material matter. The act also makes it a petty offense for a person, in connection with nonresidential property, to willfully aid or assist in filing information that is fraudulent or false in connection with property valuation. The act specifies the sentencing requirements for a person convicted of a petty offense pursuant to the act and authorizes the county attorney to file and prosecute any action arising under the act in the county court of the county in which the property is located. If a court of competent jurisdiction finds that a taxpayer committed a petty offense pursuant to the act, the property owner is not entitled to penalty interest earned on any tax refund; the board of assessment appeals does not have the authority to determine whether a taxpayer has forfeited this right.     Existing law requires a 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 to the board of county commissioners to provide certain information to the board of equalization or to the board of county commissioners. The act requires the petitioner to provide information that is specific to the property at issue.      For property tax years commencing on or after January 1, 2027, the act allows a county to file a motion with the board of assessment appeals noting the county's preference that a case appealing a decision of the board of assessment appeals be heard in district court. The act allows the petitioner to elect whether the case will be heard by the board of assessment appeals or the district court.(Note: This summary applies to this bill as enacted.)

• M. Lukens Democratic · sponsor
• Y. Zokaie Democratic · sponsor
• D. Roberts Democratic · sponsor

1. Jun 3, 2026 Governor Signed · executive
2. May 20, 2026 Sent to the Governor · executive
3. May 20, 2026 Signed by the President of the Senate · upper
4. May 20, 2026 Signed by the Speaker of the House · lower
5. May 12, 2026 House Considered Senate Amendments - Result was to Concur - Repass · lower
6. May 9, 2026 House Considered Senate Amendments - Result was to Laid Over Daily · lower
7. May 8, 2026 Senate Third Reading Passed - No Amendments · upper
8. May 7, 2026 Senate Second Reading Special Order - Passed with Amendments - Committee, Floor · upper
9. May 6, 2026 Senate Second Reading Special Order - Laid Over Daily - No Amendments · upper
10. May 5, 2026 Senate Committee on Finance Refer Amended to Senate Committee of the Whole · upper
11. Apr 21, 2026 Introduced In Senate - Assigned to Finance · upper
12. Apr 16, 2026 House Third Reading Passed - No Amendments · lower
13. Apr 14, 2026 House Third Reading Laid Over Daily - No Amendments · lower
14. Apr 13, 2026 House Second Reading Special Order - Passed with Amendments - Committee, Floor · lower
15. Mar 24, 2026 House Second Reading Laid Over Daily - No Amendments · lower
16. Mar 19, 2026 House Committee on Finance Refer Amended to House Committee of the Whole · lower
17. Feb 18, 2026 Introduced In House - Assigned to Finance · lower