Colorado 2026 Regular Session

Colorado House Bill HB1066

Introduced
1/21/26  
Refer
1/21/26  
Report Pass
2/23/26  

Caption

Tax Exemptions Low Income Rental Property Development

Impact

The introduction of HB 1066 comes in response to rising housing costs, especially in the rental market, which have made it increasingly difficult for low-income individuals and families to secure affordable living arrangements. By broadening the criteria for property tax exemptions, the bill aims to incentivize nonprofit organizations to invest in the construction and maintenance of affordable rental units, thereby increasing the availability of such housing. This legislative change is expected to contribute positively to efforts aimed at combating the housing affordability crisis in Colorado.

Summary

House Bill 1066 aims to expand property tax exemptions for the development of low-income rental properties in Colorado. The bill amends existing statutes to include exemptions for properties developed specifically for low-income residential rentals by nonprofit housing providers and community land trusts. This enhancement in the property tax law is designed to alleviate financial burdens on organizations working to create affordable housing options for low-to-middle-income families, promoting their accessibility across the state.

Conclusion

If enacted, HB 1066 will empower nonprofit housing organizations to further lower the barriers to creating affordable housing options for those in need. The potential positive impact of increasing low-income rental properties must, however, be carefully weighed against the implications on state finances, generating a necessary dialogue among lawmakers, community leaders, and stakeholders in the housing sector.

Contention

While supporters argue that the expansion of tax exemptions is essential for fostering an environment conducive to the development of affordable rental properties, concerns have been raised about the potential effects on state revenue. Opponents of similar tax exemption measures often cite the need for a balance between aiding low-income populations and maintaining sufficient funding for public services reliant on property tax revenues. Thus, discussions surrounding HB 1066 may highlight the ongoing tension between promoting affordable housing initiatives and ensuring sustainable state funding.

Companion Bills

No companion bills found.

Previously Filed As

CO HB1289

Metropolitan District Leases & Property Tax Exemptions

CO SCR001

Property Tax Exemption First Responders

CO HCR1001

Senior Property Tax Exemption Portability

CO SB138

Permanent Reductions to State Income Tax

CO HB1169

Housing Developments on Faith and Educational Land

CO SB007

Immigration Status Low-Income Health Insurance Coverage

CO SB013

Senior Housing Income Tax Credit Extension

CO HB1018

Income Tax Credit Adjustment

CO SB009

Income Tax Credit Adjustment

CO HB1002

Corporate Income Tax Foreign Jurisdictions

Similar Bills

CA AB1802

Land use: mitigation lands.

CA AB501

Lawsuits, liens, and other encumbrances.

AL HB483

Unincorporated nonprofit associations; decentralized associations provided for

AR HB1533

To Create The Decentralized Unincorporated Nonprofit Association Act.

CA AB613

Property taxation: assessment: affordable commercial property.

CA AB2726

School facilities: disposal of surplus technology property.

AL SB277

Unincorporated nonprofit associations; decentralized associations provided for

CA AB1668

Property tax: welfare exemption.