Colorado 2023 Regular Session

Colorado Senate Bill SB108

Introduced
1/31/23  
Refer
1/31/23  
Report Pass
2/9/23  
Refer
2/9/23  
Report Pass
2/23/23  
Refer
2/23/23  
Engrossed
3/14/23  
Refer
3/14/23  
Report Pass
4/10/23  
Refer
4/10/23  
Engrossed
5/10/23  
Engrossed
5/15/23  
Enrolled
5/15/23  

Caption

Allowing Temporary Reductions In Property Tax Due

Impact

The passage of SB 108 is expected to amend current statutes relating to property taxes, thereby enhancing the ability of local entities to offer tax relief to their constituents. By enabling these temporary measures, the bill aims not only to provide immediate financial support but also to standardize the process through which local governments can implement such changes. The bill outlines the necessary procedures for certification and the responsibilities of local governments in conveying these temporary tax adjustments to residents, adding a layer of accountability and clarity to the process.

Summary

Senate Bill 108, known as the 'Temporary Property Tax Credit and Mill Levy Rate Reduction Act', introduces provisions for local governments in Colorado to implement temporary reductions in property taxes due. This legislation allows municipalities and districts to certify temporary property tax credits or low mill levy rates, directly aligning with constitutional mandates regarding property tax refunds. Introduction of this bill stems from the need to offer financial relief to residents, particularly in response to economic pressures that may be impacting homeowners and renters statewide.

Sentiment

The sentiment surrounding SB 108 appears largely favorable among legislators and local government officials who see it as a necessary tool for economic support during challenging times. Supporters argue that the bill will empower local authorities with enhanced financial flexibility to assist residents during periods of economic hardship. However, there may be concerns regarding the implications of these temporary measures on long-term tax revenue and funding for public services, which could engender a debate on fiscal sustainability among stakeholders.

Contention

Notable points of contention could arise around the sustainable implementation of these temporary tax relief measures. Critics may express concerns regarding how these temporary reductions impact funding for essential services, such as education and infrastructure. Additionally, the reliance on temporary measures could lead to uncertainty for local governments as they balance the need for revenue against the immediate needs of constituents seeking relief. The effectiveness and fairness of these temporary measures in addressing the varied economic realities across different localities will likely be a critical point in ongoing discussions around SB 108.

Companion Bills

No companion bills found.

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