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Bill > SB001


CO SB001

CO SB001
Workforce Housing & Housing Tax Credit


summary

Introduced
01/14/2026
In Committee
03/04/2026
Crossed Over
03/18/2026
Passed
03/25/2026
Dead
Signed/Enacted/Adopted
03/25/2026

Introduced Session

2026 Regular Session

Bill Summary

CONCERNING HOUSING, AND, IN CONNECTION THEREWITH, AUTHORIZING A BOARD OF COUNTY COMMISSIONERS TO APPROPRIATE MONEY TO SUPPORT SPECIFIED TYPES OF HOUSING AND MAKING THE MIDDLE-INCOME HOUSING TAX CREDIT AVAILABLE TO TRANSFEREES WHO DO NOT OWN AN INTEREST IN A QUALIFIED DEVELOPMENT.

AI Summary

This bill allows counties and municipalities to sell public property, other than parks, for the development of affordable housing or housing identified in a housing needs assessment, with the governing body determining the sale terms. It also permits counties to appropriate money for "workforce housing" (housing for people employed in the community but who may not be able to afford local housing costs) and housing programs from their general fund or other specified funds. Furthermore, the bill modifies the Middle-Income Housing Tax Credit program to allow "transferees" (taxpayers who acquire credits from a government entity) to claim these credits even if they don't directly own an interest in the housing development, and clarifies the conditions under which such credits can be recaptured if the housing development's value decreases. Finally, it exempts construction and building materials used for county-led workforce housing projects from sales and use taxes.

Committee Categories

Housing and Urban Affairs

Sponsors (40)

Andrew Boesenecker (D)* Jeff Bridges (D)* Chris Richardson (R)* Dylan Roberts (D)* Jennifer Bacon (D),  Kyle Brown (D),  Jarvis Caldwell (R),  Sean Camacho (D),  Chad Clifford (D),  Lisa Cutter (D),  Meg Froelich (D),  Lorena García (D),  Julie Gonzales (D),  Ryan Gonzalez (R),  Eliza Hamrick (D),  Jamie Jackson (D),  Iman Jodeh (D),  Junie Joseph (D),  Cathy Kipp (D),  Mandy Lindsay (D),  William Lindstedt (D),  Javier Mabrey (D),  Tisha Mauro (D),  Julie McCluskie (D),  Karen McCormick (D),  Kyle Mullica (D),  Kenny Nguyen (D),  Manny Rutinel (D),  Gretchen Rydin (D),  Emily Sirota (D),  Lesley Smith (D),  Marc Snyder (D),  Rebekah Stewart (D),  Tammy Story (D),  Tom Sullivan (D),  Brianna Titone (D),  Michael Weissman (D),  Ty Winter (R),  Steven Woodrow (D),  Yara Zokaie (D), 

Last Action

Governor Signed (on 03/25/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://leg.colorado.gov/bills/SB26-001
BillText https://leg.colorado.gov/bill_files/113727/download
BillText https://leg.colorado.gov/bill_files/113234/download
BillText https://leg.colorado.gov/bill_files/113103/download
BillText https://leg.colorado.gov/bill_files/113082/download
Second Reading Amendment L.017 https://leg.colorado.gov/bill_amendments/18330/download
Second Reading Amendment L.016 https://leg.colorado.gov/bill_amendments/18325/download
Second Reading Amendment L.015 https://leg.colorado.gov/bill_amendments/18324/download
Fiscal Note FN2 https://leg.colorado.gov/bill_files/112560/download
BillText https://leg.colorado.gov/bill_files/111235/download
BillText https://leg.colorado.gov/bill_files/111166/download
Second Reading Amendment L.013 https://leg.colorado.gov/bill_amendments/17741/download
Second Reading Amendment L.014 https://leg.colorado.gov/bill_amendments/17738/download
Second Reading Amendment L.012 https://leg.colorado.gov/bill_amendments/17739/download
Senate Local Government & Housing Amendment L.004 https://leg.colorado.gov/bill_amendments/17702/download
Senate Local Government & Housing Amendment L.003 https://leg.colorado.gov/bill_amendments/17703/download
Senate Local Government & Housing Amendment L.002 https://leg.colorado.gov/bill_amendments/17704/download
Senate Local Government & Housing Amendment L.001 https://leg.colorado.gov/bill_amendments/17700/download
Fiscal Note FN1 https://leg.colorado.gov/bill_files/110938/download
BillText https://s3.us-west-2.amazonaws.com/beta.leg.colorado.gov/297d383e42394d758610e16b284c3ae4
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