Colorado 2025 Regular Session

Colorado Senate Bill SB259

Introduced
3/31/25  
Refer
3/31/25  
Report Pass
4/1/25  
Refer
4/1/25  
Engrossed
4/3/25  
Refer
4/3/25  
Report Pass
4/8/25  
Refer
4/8/25  
Engrossed
4/15/25  
Engrossed
4/16/25  

Caption

Eliminate Destroyed Property Tax Reimbursement Program

Impact

The bill is anticipated to have significant effects on state laws related to property tax liability, particularly for property owners affected by natural disasters. Previously, property owners could claim reimbursements, effectively providing relief during financially devastating times after losing property. By repealing this program, the state will no longer assume financial responsibility for such reimbursements, which may place greater fiscal strain on affected individuals by requiring them to bear the full property tax burden despite their losses.

Summary

Senate Bill 259 aims to eliminate the state property tax reimbursement program for taxpayers whose real or business personal property is destroyed by natural causes. The bill effectively repeals the existing framework that has allowed property owners to receive state reimbursement for the property tax owed on properties lost in such disasters as defined in Colorado law. The intended date for the elimination is set to be effective from July 1, 2025, ceasing eligibility for reimbursements that were previously allowed until the designated termination date.

Sentiment

The overall sentiment surrounding SB259 appears to be mixed among lawmakers and advocacy groups. Supporters might argue that it is a necessary step toward financial responsibility within the state's budget and that providing reimbursements may be unsustainable over time. However, critics of the bill emphasize the potential hardship imposed on property owners who have suffered tremendous losses due to natural disasters, advocating that the state should provide aid during those critical recovery periods.

Contention

Discussion around the bill is likely to focus on balancing state financial responsibility against providing essential support to residents during times of disaster. A notable point of contention will be whether eliminating reimbursements compromises the state's commitment to assisting its citizens in the wake of natural calamities. This legislative shift raises questions about equity and the role of the state in supporting vulnerable property owners, especially since reimbursement programs were designed as safety nets.

Companion Bills

No companion bills found.

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HI HB1398

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TX SB180

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TX HB476

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TX HB20

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TX HB3844

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