Page 1
June 15, 2022 HB 22-1092
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
Final Fiscal Note
Drafting Number:
Prime Sponsors:
LLS 22-0337
Rep. Soper; Roberts
Sen. Bridges; Coram
Date:
Bill Status:
Fiscal Analyst:
June 15, 2022
Signed into Law
Josh Abram | 303-866-3561
Josh.Abram@state.co.us
Bill Topic: LOANS FROM IRRIGATION DISTRICTS TO LANDOWNERS
Summary of
Fiscal Impact:
☐ State Revenue
☐ State Expenditure
☐ State Transfer
☐ TABOR Refund
☒ Local Government
☐ Statutory Public Entity
The bill permits an irrigation district to enter into contractual commitments in order to
make loans to private landowners without voter approval. The bill increases
expenditures and workload for district boards choosing to exercise this authority.
Appropriation
Summary:
No appropriation is required.
Fiscal Note
Status:
The final fiscal note reflects the enacted bill.
Summary of Legislation
Under current law, the board of directors of an irrigation district may only enter into a contract to
commit payments in excess of $500,000 if the contract is first ratified at a general or special election.
This bill permits a board of directors to enter into any obligation or contract to borrow money, which
the irrigation district may use to issue loans to landowners to make improvements to private water
delivery systems, or for other types of projects that improve water delivery, drainage, conservation,
or efficiencies on landowner property. The board may not assess district land in order to raise money
to issue the loans; however, the board may use other sources of money to issue loans.
The irrigation district’s annual appropriation resolution to county commissioners must include the
amounts needed to meet loan obligations and the amounts payable by landowners to the irrigation
district. When assessing land within an irrigation district, the bill requires that the county assessor
apply the information in the annual appropriation resolution concerning loans to landowners and
assess the additional amount payable for each tract for which the landowner has received a loan.
Page 2
June 15, 2022 HB 22-1092
Background
Currently, there are 16 irrigation districts in Colorado. Irrigation districts are created to raise money
for large irrigation and drainage projects, and controlled by local landowners. A district may lease its
excess water for use within or without the district for any beneficial use permitted by decree or
applicable law.
Local Government
The bill increases workload and expenditures for irrigation boards choosing to exercise this new
authority. The overall value of these loans is not expected to impact the assessed values of land in an
irrigation district, or the amount of property taxes collected by a county or other taxing jurisdiction.
Effective Date
The bill was signed into law by the Governor on April 12, 2022, and it takes effect August 9, 2022,
assuming no referendum petition is filed.
State and Local Government Contacts
Counties County Assessors Natural Resources
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit: leg.colorado.gov/fiscalnotes.