House Committee of Reference Report

Committee on Finance

All text that will be removed from the bill will be indicated by strikethrough as follows:

This is text that is removed from law.

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February 23, 2026

After consideration on the merits, the Committee recommends the following:

HB26-1066   be amended as follows, and as so amended, be referred to the Committee on Appropriations with favorable recommendation:

Page 1, Line 1Amend printed bill, page 2, line 4, strike "and (2)(c)(II)(C)" and substitute

Page 1, Line 2"(2)(c)(II)(C), and (3)(b)(III)".

Page 1, Line 3Page 3, line 10, strike "that has" and substitute "for at least five years

Page 1, Line 4has had".

Page 1, Line 5Page 4, after line 9, insert:

Page 1, Line 6"(3) (b) (III)  The nonprofit housing provider is liable for all

Page 1, Line 7property taxes that the provider did not previously pay due to the

Page 1, Line 8exemption if the provider sells, donates, or leases the property to anyone

Page 1, Line 9other than:

Page 1, Line 10(A)  A low-income applicant An applicant with a low income

Page 1, Line 11who purchased the property; or

Page 1, Line 12(B)  A community land trust or nonprofit housing provider

Page 1, Line 13intending to sell the improvements on the property to a low-income

Page 1, Line 14applicant an applicant with a low income and lease the underlying

Page 1, Line 15land to the low-income applicant with a low income through a land

Page 1, Line 16lease; or

Page 1, Line 17(C)  A developer or ownership entity that, pursuant to a

Page 1, Line 18recorded affordability restriction and an executed

Page 1, Line 19development agreement or ground lease with the nonprofit

Page 1, Line 20housing provider, is obligated to construct low-income

Page 1, Line 21residential rental housing on the property and lease the

Page 1, Line 22dwelling units to applicants with low incomes for residential

Page 1, Line 23use.".

Page 1, Line 24Page 5, line 22, strike "rental property." and substitute "multiunit

Page 2, Line 1property.".