A Bill for an Act
Page 1, Line 101Concerning measures to incentivize the deployment of
Page 1, Line 102wireless telephone infrastructure in the state.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov/.)
Cell Phone Connectivity Interim Study Committee. The bill requires the Colorado broadband office in the governor's office (broadband office) to implement a wireless telephone infrastructure deployment grant program (grant program) similar to the broadband deployment grant program in the broadband office. The broadband office may allocate high cost support mechanism (HCSM) money for the grant program to help finance the deployment of wireless telephone infrastructure in unserved and underserved areas of the state.
This Unofficial Version Includes Committee
Amendments Not Yet Adopted on Second Reading
Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 2, Line 2SECTION 1. In Colorado Revised Statutes, add 39-3-139 as follows:
Page 2, Line 339-3-139. Property tax relief for communication services
Page 2, Line 4deployment - legislative declaration - definitions. (1) The general assembly finds and declares that:
Page 2, Line 5(a) The intended purpose of the tax relief created in this
Page 2, Line 6section is to encourage the deployment of communication
Page 2, Line 7services infrastructure throughout the state, particularly in
Page 2, Line 8rural and unserved areas, and to create incentives for
Page 2, Line 9investments in new communication services infrastructure in
Page 2, Line 10addition to incentives already created by other state or federal law;
Page 2, Line 11(b) Financial incentives in the form of tax relief are
Page 2, Line 12necessary to attract investment and free up resources for
Page 2, Line 13communication services deployment, particularly in areas that
Page 2, Line 14have been designated as unserved. The incentives can be
Page 2, Line 15particularly effective when offered at the local level by
Page 2, Line 16counties that have the authority to approve the relief based on specific criteria.
Page 2, Line 17(c) Providing tax relief stimulates economic development
Page 2, Line 18in the state and supports the expansion of essential communication services to unserved areas; and
Page 2, Line 19(d) Wireless telecommunications technologies, while
Page 2, Line 20seemingly independent, critically rely on forms of broadband
Page 3, Line 1like fiber and landline networks for essential functions, such as
Page 3, Line 2backhaul, which connects cell towers to the internet backbone
Page 3, Line 3and which is often performed by nonwireless providers.
Page 3, Line 4Therefore, the policies that impact broadband infrastructure
Page 3, Line 5must consider the interconnectedness of all technologies,
Page 3, Line 6including the dependence of wireless telecommunications on the
Page 3, Line 7broader ecosystem, to ensure effective and comprehensive wireless and broadband access for all Coloradans.
Page 3, Line 8(2) As used in this section, unless the context otherwise requires:
Page 3, Line 9(a) "County" means a county or a city and county.
Page 3, Line 10(b) (I) "Qualified communication services property
Page 3, Line 11facility" means any facility, infrastructure, equipment, or other
Page 3, Line 12real or personal property used in the provision of wireless
Page 3, Line 13telecommunications service and fixed broadband or mobile
Page 3, Line 14broadband internet access service, as defined by the federal communications commission, and includes, but is not limited to:
Page 3, Line 15(A) Asynchronous transfer mode switches;
(B) Digital subscriber line access multiplexers;
Page 3, Line 16(C) Routers;
(D) Servers;
Page 3, Line 17(E) Multiplexers;
(F) Fiber optics; and
Page 3, Line 18(G) Any related equipment.
Page 3, Line 19(II) "Qualified communication services property facility"
Page 3, Line 20includes any facility infrastructure or equipment used to
Page 3, Line 21provide wireless telecommunications service, including, but not limited to, macro cell towers and microcell towers.
Page 4, Line 1(c) "Unserved area" means a geographic area in which
Page 4, Line 2broadband internet access service is not available from any
Page 4, Line 3provider at speeds meeting or exceeding the minimum broadband
Page 4, Line 4benchmarks established by the federal communications
Page 4, Line 5commission for fixed broadband and mobile broadband. A county
Page 4, Line 6may determine whether an area is unserved by reference to the
Page 4, Line 7most recently available federal communications commission broadband coverage maps.
Page 4, Line 8(d) "Wireless telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3.
Page 4, Line 9(3) (a) Notwithstanding any law to the contrary, a
Page 4, Line 10county may negotiate an incentive payment or credit with a
Page 4, Line 11taxpayer that establishes or expands a qualified communication
Page 4, Line 12services property facility in the county if the facility serves an unserved area.
Page 4, Line 13(b) The burden is on a taxpayer seeking tax relief to
Page 4, Line 14demonstrate, to the satisfaction of the county, that the area to
Page 4, Line 15be served by the proposed investment is an unserved area. The
Page 4, Line 16taxpayer may rely on the most recently available federal
Page 4, Line 17communications commission coverage maps to make the determination.
Page 4, Line 18(c) A county shall not negotiate an incentive payment or
Page 4, Line 19credit that exceeds the amount of the taxes levied by the
Page 4, Line 20county upon the taxable real property or business personal
Page 4, Line 21property located at or within the qualified communication
Page 4, Line 22services property facility for the current property tax year.
Page 5, Line 1(4) A county shall exercise the authority granted under
Page 5, Line 2this section in a nondiscriminatory and competitively neutral manner.
Page 5, Line 3(5) A county that negotiates an agreement pursuant to
Page 5, Line 4this section shall inform any municipality, special district as
Page 5, Line 5defined in section 32-1-103, and school district in which the
Page 5, Line 6qualified communication services property facility will be established or expanded of the negotiations with the taxpayer.
Page 5, Line 7(6) A county may adjust the amount of its tax levy
Page 5, Line 8authorized pursuant to section 29-1-301 or pursuant to a county
Page 5, Line 9home rule charter, whichever is applicable, by an additional
Page 5, Line 10amount that does not exceed the total amount of annual incentive payments or credits that the county makes.
Page 5, Line 11SECTION 2. In Colorado Revised Statutes, add 32-1-1703 as follows:
Page 5, Line 1232-1-1703. Property tax relief for communication services
Page 5, Line 13deployment - legislative declaration - definitions. (1) The general assembly finds and declares that:
Page 5, Line 14(a) The intended purpose of the tax relief created in this
Page 5, Line 15section is to encourage the deployment of communication
Page 5, Line 16services infrastructure throughout the state, particularly in
Page 5, Line 17rural and unserved areas, and to create incentives for
Page 5, Line 18investments in new communication services infrastructure in
Page 5, Line 19addition to incentives already created by other state or federal law;
Page 5, Line 20(b) Financial incentives in the form of tax relief are
Page 5, Line 21necessary to attract investment and free up resources for
Page 6, Line 1communication services deployment, particularly in areas that
Page 6, Line 2have been designated as unserved. The incentives can be
Page 6, Line 3particularly effective when offered at the local level by
Page 6, Line 4special districts that have the authority to approve the relief based on specific criteria.
Page 6, Line 5(c) Providing tax relief stimulates economic development
Page 6, Line 6in the state and supports the expansion of essential communication services to unserved areas; and
Page 6, Line 7(d) Wireless telecommunications technologies, while
Page 6, Line 8seemingly independent, critically rely on forms of broadband
Page 6, Line 9like fiber and landline networks for essential functions, such as
Page 6, Line 10backhaul, which connects cell towers to the internet backbone
Page 6, Line 11and which is often performed by nonwireless providers.
Page 6, Line 12Therefore, the policies that impact broadband infrastructure
Page 6, Line 13must consider the interconnectedness of all technologies,
Page 6, Line 14including the dependence of wireless telecommunications on the
Page 6, Line 15broader ecosystem, to ensure effective and comprehensive wireless and broadband access for all Coloradans.
Page 6, Line 16(2) As used in this section, unless the context otherwise requires:
Page 6, Line 17(a) "Qualified communication services property facility" has the meaning set forth in section 39-3-139 (2)(b).
Page 6, Line 18(b) "Unserved area" has the meaning set forth in section 39-3-139 (2)(c).
Page 6, Line 19(c) "Wireless telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3.
Page 6, Line 20(3) (a) Notwithstanding any law to the contrary, a special
Page 7, Line 1district may negotiate an incentive payment or credit with a
Page 7, Line 2taxpayer that establishes or expands a qualified communication
Page 7, Line 3services property facility in the special district if the facility serves an unserved area.
Page 7, Line 4(b) The burden is on a taxpayer seeking tax relief to
Page 7, Line 5demonstrate, to the satisfaction of the special district, that the
Page 7, Line 6area to be served by the proposed investment is an unserved
Page 7, Line 7area. The taxpayer may rely on the most recently available
Page 7, Line 8federal communications commission coverage maps to make the determination.
Page 7, Line 9(c) A special district shall not negotiate an incentive
Page 7, Line 10payment or credit that exceeds the amount of the taxes levied
Page 7, Line 11by the special district upon the taxable real property or
Page 7, Line 12business personal property located at or within the qualified
Page 7, Line 13communication services property facility for the current property tax year.
Page 7, Line 14(4) A special district shall exercise the authority granted
Page 7, Line 15under this section in a nondiscriminatory and competitively neutral manner.
Page 7, Line 16(5) A special district that negotiates an agreement
Page 7, Line 17pursuant to this section shall inform any municipality and
Page 7, Line 18county in which the qualified communication services property
Page 7, Line 19facility will be established or expanded of the negotiations with the taxpayer.
Page 7, Line 20(6) A special district may adjust the amount of its tax
Page 7, Line 21levy authorized pursuant to section 29-1-301 by an additional
Page 7, Line 22amount that does not exceed the total amount of annual incentive payments or credits that the special district makes.
Page 8, Line 1SECTION 3. In Colorado Revised Statutes, add 22-40-111 as follows:
Page 8, Line 222-40-111. Property tax relief for communication services
Page 8, Line 3deployment - legislative declaration - definitions. (1) The general assembly finds and declares that:
Page 8, Line 4(a) The intended purpose of the tax relief created in this
Page 8, Line 5section is to encourage the deployment of communication
Page 8, Line 6services infrastructure throughout the state, particularly in
Page 8, Line 7rural and unserved areas, and to create incentives for
Page 8, Line 8investments in new communication services infrastructure in
Page 8, Line 9addition to incentives already created by other state or federal law;
Page 8, Line 10(b) Financial incentives in the form of tax relief are
Page 8, Line 11necessary to attract investment and free up resources for
Page 8, Line 12communication services deployment, particularly in areas that
Page 8, Line 13have been designated as unserved. The incentives can be
Page 8, Line 14particularly effective when offered at the local level by
Page 8, Line 15school districts that have the authority to approve the relief based on specific criteria.
Page 8, Line 16(c) Providing tax relief stimulates economic development
Page 8, Line 17in the state and supports the expansion of essential communication services to unserved areas; and
Page 8, Line 18(d) Wireless telecommunications technologies, while
Page 8, Line 19seemingly independent, critically rely on forms of broadband
Page 8, Line 20like fiber and landline networks for essential functions, such as
Page 8, Line 21backhaul, which connects cell towers to the internet backbone
Page 9, Line 1and which is often performed by nonwireless providers.
Page 9, Line 2Therefore, the policies that impact broadband infrastructure
Page 9, Line 3must consider the interconnectedness of all technologies,
Page 9, Line 4including the dependence of wireless telecommunications on the
Page 9, Line 5broader ecosystem, to ensure effective and comprehensive wireless and broadband access for all Coloradans.
Page 9, Line 6(2) As used in this section, unless the context otherwise requires:
Page 9, Line 7(a) "Qualified communication services property facility" has the meaning set forth in section 39-3-139 (2)(b).
Page 9, Line 8(b) "Unserved area" has the meaning set forth in section 39-3-139 (2)(c).
Page 9, Line 9(c) "Wireless telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3.
Page 9, Line 10(3) (a) Notwithstanding any law to the contrary, the
Page 9, Line 11board of education of a school district may negotiate an
Page 9, Line 12incentive payment or credit with a taxpayer that establishes or
Page 9, Line 13expands a qualified communication services property facility in the school district if the facility serves an unserved area.
Page 9, Line 14(b) The burden is on a taxpayer seeking tax relief to
Page 9, Line 15demonstrate, to the satisfaction of the board of education of
Page 9, Line 16the school district, that the area to be served by the proposed
Page 9, Line 17investment is an unserved area. The taxpayer may rely on the
Page 9, Line 18most recently available federal communications commission coverage maps to make the determination.
Page 9, Line 19(c) The board of education of a school district shall not
Page 9, Line 20negotiate an incentive payment or credit that exceeds the
Page 10, Line 1amount of the taxes levied by the school district upon the
Page 10, Line 2taxable real property or business personal property located at
Page 10, Line 3or within the qualified communication services property facility for the current property tax year.
Page 10, Line 4(4) The board of education of a school district shall
Page 10, Line 5exercise the authority granted under this section in a nondiscriminatory and competitively neutral manner.
Page 10, Line 6(5) The board of education of a school district that
Page 10, Line 7negotiates an agreement pursuant to this section shall inform
Page 10, Line 8any municipality and county in which the qualified
Page 10, Line 9communication services property facility will be established or expanded of the negotiations with the taxpayer.
Page 10, Line 10(6) The board of education of a school district may adjust
Page 10, Line 11the amount of its tax levy authorized pursuant to section
Page 10, Line 1229-1-301 by an additional amount that does not exceed the total
Page 10, Line 13amount of annual incentive payments or credits that the school district makes.
Page 10, Line 14SECTION 4. In Colorado Revised Statutes, add 39-26-130 as follows:
Page 10, Line 1539-26-130. Refund for property used for communication
Page 10, Line 16services - legislative declaration - definitions. (1) The general
Page 10, Line 17assembly finds and declares that the intended purpose of the
Page 10, Line 18tax incentive created in this section is to create incentives for
Page 10, Line 19investment in communication services in addition to incentives already created by other state or federal law.
Page 10, Line 20(2) As used in this section, unless the context otherwise
Page 10, Line 21requires:
Page 11, Line 1(a) "Provider" means a provider of communication services.
Page 11, Line 2(b) "Subsidiary" means a subsidiary of a provider.
Page 11, Line 3(3) (a) A provider is entitled to a refund of sales and use
Page 11, Line 4tax imposed pursuant to this article 26 on the sale, lease,
Page 11, Line 5rental, storage, use, or other consumption of tangible personal property if:
Page 11, Line 6(I) The property is sold, leased, rented, stored, used, or consumed by the provider or a subsidiary; and
Page 11, Line 7(II) The property is directly used or consumed by the
Page 11, Line 8provider or a subsidiary in or during the provision, transmission, conveyance, routing, or reception of communication services.
Page 11, Line 9(b) Notwithstanding subsection (3)(a) of this section,
Page 11, Line 10property that is directly used or consumed in or during the
Page 11, Line 11provision, creation, or production of a data processing service
Page 11, Line 12or information service is not eligible for a refund under this section.
Page 11, Line 13(c) The amount of a refund to which a provider or
Page 11, Line 14subsidiary is entitled under this section for a calendar year is equal to:
Page 11, Line 15(I) The amount of the tax that the provider or subsidiary
Page 11, Line 16paid during the calendar year on property that is eligible for a
Page 11, Line 17refund pursuant to this section if the total amount of tax paid
Page 11, Line 18by all providers and subsidiaries that are eligible for a refund
Page 11, Line 19for the calendar year under this section is not more than one million dollars; or
Page 11, Line 20(II) A pro rata share of one million dollars if the total
Page 12, Line 1amount of tax paid by all providers and subsidiaries that are
Page 12, Line 2eligible for a refund for the calendar year under this section is more than one million dollars.
Page 12, Line 3SECTION 5. Act subject to petition - effective date. This act
Page 12, Line 4takes effect at 12:01 a.m. on the day following the expiration of the
Page 12, Line 5ninety-day period after final adjournment of the general assembly; except
Page 12, Line 6that, if a referendum petition is filed pursuant to section 1 (3) of article V
Page 12, Line 7of the state constitution against this act or an item, section, or part of this
Page 12, Line 8act within such period, then the act, item, section, or part will not take
Page 12, Line 9effect unless approved by the people at the general election to be held in
Page 12, Line 10November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor.