House Committee of Reference Report
Committee on Finance
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All text that will be removed from the bill will be indicated by strikethrough as follows:
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This is text that is removed from law. -
Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:
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- This all capitals text would be added to law.
- This is bold & italic text that would be added to law.
March 19, 2026
After consideration on the merits, the Committee recommends the following:
HB26-1233 be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation:
Page 1, Line 1Amend printed bill, page 2, strike lines 6 through 10.
Page 1, Line 2Page 3, strike lines 1 through 24 and substitute:
Page 1, Line 3"(3) (a) For property tax years commencing on or after
Page 1, Line 4January 1, 2026, any person who, in connection with
Page 1, Line 5nonresidential property, willfully makes and subscribes any
Page 1, Line 6information required by this section that is verified by a written
Page 1, Line 7declaration certifying the truth and accuracy of the
Page 1, Line 8information but that is not true and accurate as to every
Page 1, Line 9material matter, commits a petty offense.
Page 1, Line 10(b) For property tax years commencing on or after
Page 1, Line 11January 1, 2026, any person who, in connection with
Page 1, Line 12nonresidential property, willfully aids or assists in, or
Page 1, Line 13procures, counsels, or advises the preparation or presentation
Page 1, Line 14of any information required by this section that is fraudulent
Page 1, Line 15or false, commits a petty offense.
Page 1, Line 16(c) Any person convicted of a petty offense under this
Page 1, Line 17subsection (3) shall be sentenced in accordance with section
Page 1, Line 1818-1.3-503.
Page 1, Line 19(d) The county attorney is authorized to file and
Page 1, Line 20prosecute any action arising under this subsection (3) in the
Page 1, Line 21county court of the county in which the property is located.".
Page 1, Line 22Page 3, line 25, strike "(1),".
Page 1, Line 23Page 3, strike line 26 and substitute "(1) and (5)(a)(I) as follows:".
Page 1, Line 24Page 4, strike lines 7 through 9 and substitute "subpoena witnesses to
Page 2, Line 1testify. The petitioner shall pay the costs of producing the petitioner's
Page 2, Line 2witnesses shall be paid by the petitioner, and the county shall pay the
Page 2, Line 3costs of producing the assessor's witnesses. shall be paid by the county.
Page 2, Line 4On the basis of".
Page 2, Line 5Page 4, line 20, strike "shall be is" and substitute "shall will be".
Page 2, Line 6Page 4, strike lines 21 through 24 and substitute "of evidence may be
Page 2, Line 7introduced by either party, and that, if".
Page 2, Line 8Page 5, line 4, strike "shall be is" and substitute "shall will be".
Page 2, Line 9Page 6, strike lines 12 through 27.
Page 2, Line 10Strike page 7.
Page 2, Line 11Page 8, strike lines 1 through 5.
Page 2, Line 12Page 9, strike lines 6 through 26 and substitute:
Page 2, Line 13"(b) For property tax years commencing on or after
Page 2, Line 14January 1, 2026, if a nonresidential property owner appeals a
Page 2, Line 15decision to the board of assessment appeals pursuant to
Page 2, Line 16subsection (1)(a) of this section, the governing body of the
Page 2, Line 17county may file a motion with the board of assessment appeals
Page 2, Line 18noting the county's preference that the case be heard in the
Page 2, Line 19district court of the county in which the property is located.
Page 2, Line 20The filing of such a motion does not alter the venue of the case,
Page 2, Line 21and the board of assessment appeals retains jurisdiction unless
Page 2, Line 22the petitioner elects to withdraw the appeal and file in district
Page 2, Line 23court pursuant to applicable law.".
Page 2, Line 24Page 10, strike lines 26 and 27.
Page 2, Line 25Page 11, strike lines 1 through 12 and substitute:
Page 2, Line 26"(3) (d) (I) If a court of competent jurisdiction finds that
Page 2, Line 27the taxpayer has committed a petty offense under section
Page 2, Line 2839-5-115 (3), the taxpayer is not entitled to penalty interest
Page 2, Line 29pursuant to this subsection (3).
Page 2, Line 30(II) The board of assessment appeals does not have
Page 2, Line 31authority to determine whether a taxpayer has forfeited the
Page 2, Line 32right to penalty interest. A determination of whether a
Page 2, Line 33taxpayer has forfeited the right to penalty interest is made
Page 2, Line 34solely by the court in connection with a prosecution for willful
Page 3, Line 1misinformation.".