Colorado 2024 Regular Session

Colorado Senate Bill SB111

Introduced
2/5/24  
Introduced
2/5/24  
Report Pass
2/27/24  
Refer
2/5/24  
Report Pass
2/27/24  
Report Pass
3/15/24  
Refer
2/27/24  
Report Pass
3/15/24  
Engrossed
3/25/24  
Refer
3/15/24  
Engrossed
3/25/24  
Refer
3/25/24  
Report Pass
4/18/24  
Report Pass
4/18/24  
Refer
4/18/24  
Report Pass
5/6/24  
Report Pass
5/6/24  
Enrolled
5/8/24  
Refer
5/6/24  
Enrolled
5/8/24  
Engrossed
5/10/24  
Engrossed
5/10/24  
Engrossed
5/10/24  
Passed
5/14/24  
Enrolled
5/10/24  

Caption

Senior Primary Residence Prop Tax Reduction

Impact

The legislation has significant implications for local tax revenues, as it mandates the state to reimburse local governmental entities for property tax revenue lost due to the implementation of this senior property tax reduction. The reimbursement is structured to prevent local governments from facing financial difficulties as they adjust to the changes in property classifications brought by this bill. The bill also emphasizes the administration's role in verifying classifications and applications, thus ensuring compliance and oversight in the property tax process.

Summary

Senate Bill 111 aims to provide a property tax reduction for senior citizens by establishing a classification known as 'qualified-senior primary residence real property.' This classification applies to residential properties occupied as a primary residence by owner-occupiers aged 65 and older, allowing them to benefit from a lowered property tax assessment. The bill outlines the process for qualifying for this classification, which requires interested seniors to file an application by a set deadline, ensuring that designated properties meet specific criteria for reduced taxation.

Sentiment

The sentiment surrounding SB 111 has been generally positive among advocates for senior citizens. Supporters argue that the bill offers essential financial relief to elderly homeowners, helping them maintain their residence amidst rising property taxes and living costs. However, some concerns have been raised regarding the long-term sustainability of such tax reductions on local government budgets, leading to a balanced discussion between supporting senior welfare and ensuring adequate local funding.

Contention

A notable point of contention revolves around the application process and the potential for misuse of the classification. Critics worry that without stringent verification measures, individuals may attempt to improperly classify properties to gain tax benefits, potentially resulting in revenue shortfalls for local governments. Additionally, the specifics of the reimbursement calculations have been scrutinized, as they must align with state budgetary constraints while also ensuring that affective governance is maintained at the local level.

Companion Bills

No companion bills found.

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