SB22-238 & SB23B-001 Resources
On November 20, 2023, Governor Polis signed Senate Bill 23B-001, which made several changes to the property tax process for the 2024 budget year (which is the 2023 property tax year). Valuations, assessment rates and deadlines related to the property tax process have been impacted.
Use this page to learn about updates on SB22-238 and SB23B-001, find resources, and ask questions about the legislation.
On November 20, 2023, Governor Polis signed Senate Bill 23B-001, which made several changes to the property tax process for the 2024 budget year (which is the 2023 property tax year). Valuations, assessment rates and deadlines related to the property tax process have been impacted.
Use this page to learn about updates on SB22-238 and SB23B-001, find resources, and ask questions about the legislation.
-
Reporting Workbooks for Assessors
Share Reporting Workbooks for Assessors on Facebook Share Reporting Workbooks for Assessors on Twitter Share Reporting Workbooks for Assessors on Linkedin Email Reporting Workbooks for Assessors linkPlease use the 2023 Local Government Reimbursement Spreadsheet for reports required under State Bill 22-238 and Senate Bill 23B-001. Please send spreadsheets for each taxing entity with a non-zero mill levy for 2022 to dola_dpt_reporting@state.co.us.
The Division is required to confirm the reported amounts are correct. Part of our review process is to verify that the Cumulative Assessed Value (cell N18) and the 2023 Gross Assessed Value from Certification Form (cell C24) balance; they may not balance exactly due to rounding. Please make sure you have completed the entries for these cells.
-
Senate Bill 22-238 and Senate Bill 23B-001 Reporting Workbooks for Assessors
Share Senate Bill 22-238 and Senate Bill 23B-001 Reporting Workbooks for Assessors on Facebook Share Senate Bill 22-238 and Senate Bill 23B-001 Reporting Workbooks for Assessors on Twitter Share Senate Bill 22-238 and Senate Bill 23B-001 Reporting Workbooks for Assessors on Linkedin Email Senate Bill 22-238 and Senate Bill 23B-001 Reporting Workbooks for Assessors linkPlease use the following spreadsheet for reports required under State Bill 22-238 and Senate Bill 23B-001.
2023 Local Government Reimbursement Spreadsheet
To use the spreadsheet, click on the appropriate link above, then download the sheet by clicking on the "file" menu and then the "download" option to save a copy to your device. Then supply the requested information in the marked fields. Instructions can be found at the bottom of the worksheet.
Who's Listening
-
Phone 970-248-7308 Email lori.decrow@state.co.us -
Phone 303-864-7767 Email tony.werckman@state.co.us
Timeline for Implementation
-
January 9, 2024 through January 31, 2024
SB22-238 & SB23B-001 Resources has finished this stageThe Division of Local Government solicits feedback from local government partners on the proposed methodology to implement fire protection services list provisions.
The Division of Local Government then finalizes the methodology to implement the fire protection services list.
-
February 2024
SB22-238 & SB23B-001 Resources is currently at this stageThe Division of Local Government compiles estimates of fire protection service expenditures for non-fire protection districts.
The Division of Local Government socializes a list of non-fire protection district local governmental entities that provide fire protection services & estimates of the amount spent with local government partners.
The Division of Property Taxation finishes the development of a new portal for Assessors to enter data for all taxing entities pursuant to SB22-238 and SB23B-001.
- This was completed on February 1, 2024.
-
March 1, 2024 - Statutorily Required Date
this is an upcoming stage for SB22-238 & SB23B-001 ResourcesAssessor revenue reduction reports pursuant to SB22-238 and SB23B-001 are due to the Division of Property Taxation.
-
March 2024
this is an upcoming stage for SB22-238 & SB23B-001 ResourcesThe Division of Local Government provides the Division of Property Taxation the list of fire protection services with expenditure estimates for non-fire protection districts.
The Division of Property Taxation reviews Assessor reports and determines backfill amounts for each local governmental entity.
-
April 2024
this is an upcoming stage for SB22-238 & SB23B-001 ResourcesThe Division of Property Taxation sends warrant amounts by county to the State Treasurer for both SB22-238 and SB23B-001.
-
April 15, 2024 - Statutorily Required Date
this is an upcoming stage for SB22-238 & SB23B-001 ResourcesThe state treasurer issues warrants to each county treasurer.
-
After April 15, 2024
this is an upcoming stage for SB22-238 & SB23B-001 ResourcesThe county treasurers distribute reimbursement amounts to eligible local governmental entities.