Bill Detail: SB23-204

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Title Correct Erroneous Property Tax Exemption End Date
Status Governor Signed (05/12/2023)
Bill Subjects
  • Fiscal Policy & Taxes
  • Local Government
House Sponsors R. Pugliese (R)
Senate Sponsors B. Pelton (R)
House Committee Agriculture, Water and Natural Resources
Senate Committee Agriculture and Natural Resources
Date Introduced 03/20/2023

Statutory Revision Committee. House Bill 22-1301 enacted a
property tax exemption for agricultural equipment that is used in any
controlled environment agricultural facility. The Senate adopted an
amendment to the bill that was intended, as described by the amendment
sponsor when the Senate considered the amendment on second reading,
to limit the exemption to 5 property tax years, specifically the 2023, 2024,
2025, 2026, and 2027 property tax years. However, the amendment, and
the bill as subsequently enacted, stated that the exemption is available
prior to January 2, 2028, rather than prior to January 1, 2028,.
Because the assessment date on which the status of property as taxable or
tax-exempt is determined is January 1 of each property tax year, the
exemption will also be allowed for the 2028 property tax year if the
defective date reference is not corrected. The bill corrects the defective
date reference by changing it from January 2, 2028, to January 1,

Committee Reports
with Amendments
Full Text
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Fiscal Notes Fiscal Notes (07/17/2023) (most recent)  
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