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Read. Follow. Verify.Colorado HB 1204 Exempts Senior Cooperative Housing Projects from Property Taxation
Last action · May 14, 2026: House Committee on Appropriations Lay Over Unamended - Amendment(s) FailedSponsors: Andy Boesenecker and 2 others
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What This Bill Would Do
Colorado HB 1204 exempts s owned by local housing authorities or involved in s from property taxation, provided residents meet age and income qualifications. The bill defines qualifying seniors as individuals at least 65 years old with low or middle incomes.
Local housing authorities and senior housing cooperatives face changes to their property tax obligations, altering operating costs for residential complexes serving older adults.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Local housing authorities
Local housing authorities gain the ability to include senior cooperative housing projects under existing property tax exemptions.
Qualifying seniors
Seniors aged 65 and older meeting income requirements residing in eligible cooperative projects are affected by housing affordability measures tied to tax exemptions.
Key Facts
- Real property or buildings providing dwelling accommodations that substantially benefit low-income persons owned, leased, or under construction by a local housing authority are exempt from property taxation.
- Senior cooperative housing projects can qualify for property tax exemptions as a project of a local housing authority.
- A senior cooperative housing project is defined as a multi-unit residential building or complex occupied by qualifying seniors and owned by a cooperative or cooperative housing corporation.
- A qualifying senior is an individual who is at least 65 years old and of low income, or middle income in the context of public-private partnerships.
Show all 5 facts
- The affordable rental housing component of property in a public-private partnership between a middle-income housing authority and public or private entities is exempt from property taxation.
Frequently Asked Questions
What qualifies as a senior cooperative housing project under HB 1204?
Who is considered a qualifying senior for these property tax exemptions?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
3 actions- May 14, 2026HouseHouse Committee on Appropriations Lay Over Unamended - Amendment(s) Failed
- Mar 18, 2026HouseCommitteeHouse Committee on Transportation, Housing & Local Government Refer Amended to Appropriations
- Feb 11, 2026HouseIntroducedIntroduced In House - Assigned to Transportation, Housing & Local Government
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Voting Record
Adopt amendment L.002 (Attachment L)
Total
3
- Yes
- 1
- No
- 1
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 1
Show 1 earlier roll call
Refer House Bill 26-1204, as amended, to the Committee on Appropriations.
Total
3
- Yes
- 1
- No
- 1
- Present
- 0
- Not voting
- 0
- Abstain
- 0
- Other positions
- 1
Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
leg.colorado.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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