Current law allows a taxpayer to claim a state income tax credit for a portion of the value of a perpetual conservation easement that is granted by the taxpayer on real property located in the state. The bill places a 3-year moratorium on the ability of a taxpayer to claim the credit from January 1, 2019, through December 31, 2021.(Note: This summary applies to this bill as introduced.) , Read More
A conservation easement is an agreement in which a property owner agrees to limit the use of his or her land in perpetuity in order to protect one or more specified conservation purposes. The instruments creating the easement are recorded in the public records affecting the ownership of the property. The easement is held by a third party (holder), which monitors the use of the land and ensures that the terms of the agreement are upheld. Current law allows a taxpayer to claim a state income tax credit for a portion of the value of a perpetual conservation easement that is granted by the taxpayer on real property located in the state. The aggregate amount of credits that may be claimed each year by all taxpayers is capped at $45 million; except that the amount of credits allowed in recent years has been substantially lower than that amount. There is currently no centralized public source of information to identify the number, size, location, or validity of conservation easements in the state and whether the conservation purposes of the easements are being monitored and defended. The bill requires a comprehensive accounting of the conservation easements that have been created in the state since 1998. The state auditor shall contract with an independent contractor to perform the accounting. The accounting includes information about the instruments creating each easement, the size and location of each easement, the grantors and holders of each easement, tax credits claimed for the donation of each easement, and whether the conservation purposes of each easement are being protected. The accounting includes the creation of a corresponding map showing the location of each conservation easement in the state. Certain public entities are encouraged to provide information and input into the preparation of the accounting. The state auditor is directed to review the accounting and present it at a public meeting to the legislative audit committee by a specified date. The committee is required to conduct a subsequent meeting to allow public testimony on the accounting. The auditor is further directed to annually update the information in the accounting and make it available to the public on the auditor's website. (Note: This summary applies to this bill as introduced.) , Read More
A conservation easement is an agreement in which a landowner agrees to limit the use of his or her land in perpetuity in order to protect one or more specified conservation purposes. The easement is held by a third party (holder), which monitors the use of the land and ensures that the terms of the agreement are upheld. Current law allows a taxpayer to claim a state income tax credit for a portion of the value of a conservation easement that is granted in perpetuity. A landowner must submit an application for the tax credit along with a fee, an appraisal setting forth the value of the easement, and other materials to the division of real estate in the department of regulatory agencies (division). The division reviews the application and, if the easement and its appraised value meet the applicable statutory requirements, grants the application to claim the tax credit. Section 1 of the bill freezes the amount of the application fee to the amount charged as of January 1, 2018. Fees are not allowed to be reduced for multiple applicants. If the director of the division believes that the appraisal submitted by the landowner is not credible, the bill allows the landowner to submit 2 additional appraisals and the director must accept the average amount of the 3 appraisals as the value of the easement. The director is required to consider the appraisals as submitted and not attempt to influence the substance of the appraisals. Section 2 requires the governing body of a local government in which a conservation easement is located to hold a public hearing before a conservation easement is created, modified, or transferred. Public notice is required prior to the hearing and the grantor of the easement, the holder of the easement, and the public are allowed to testify. Section 3 limits the terms of conservation easements to 20 years. The instrument creating an easement is required to clearly set forth the conservation purposes of the easement and require the holder to provide a monitoring and compliance report to the landowner not less than annually. Prior to creating an easement a landowner is required to execute a disclosure form acknowledging certain specified consequences and risks associated with creating the easement. Prior to incurring any costs associated with creating an easement, a landowner must sign a good faith estimate of the costs associated with the creation of the easement. The landowner cannot be held liable subsequently for any costs that exceed amounts in the estimate. A holder of a conservation easement is prohibited from permitting or benefiting financially from any type of development on the property subject to the conservation easement including the development of wind, solar, oil, gas, or mineral resources on the property. Section 4 specifies that any instrument modifying the terms of an easement must be recorded in the public real property records. Section 5 allows a landowner to transfer or extinguish a conservation easement if the holder becomes insolvent, dissolved, or delinquent or otherwise fails to monitor and protect the conservation purposes of the easement.(Note: This summary applies to this bill as introduced.) , Read More
The bill is a referred measure to be voted upon at the election on November 6, 2018. It is known as the 'Colorado Politician Accountability Act'. The bill includes a legislative declaration that states that addressing sanctuary jurisdictions is a matter of statewide concern and that makes findings about how sanctuary policies are contrary to federal law and state interests. The bill creates a civil remedy against the state or a political subdivision of the state (jurisdiction) and against its elected officials for creating sanctuary policies. The bill also creates a crime of rendering assistance to an illegal alien that can be brought against an elected official for creating a sanctuary jurisdiction. An elected official is responsible for the creation of a sanctuary jurisdiction if the elected official votes in favor of imposing or creating a law, ordinance, or policy that allows the jurisdiction to operate as a sanctuary jurisdiction; fails to take steps to try to change a law, ordinance, or policy that allows the jurisdiction to operate as a sanctuary jurisdiction; or is a county sheriff who imposes or enforces a policy that allows the jurisdiction to operate as a sanctuary jurisdiction in a county in which the elected officials have not voted to impose or create a sanctuary jurisdiction. The bill allows any person who claims that he or she is a victim of any crime committed by an illegal alien who established residency in a sanctuary jurisdiction to file a civil action for compensatory damages against a jurisdiction and against the elected officials of the jurisdiction who were responsible for creating the policy to operate as a sanctuary jurisdiction. Notwithstanding the protections of the 'Colorado Governmental Immunity Act', the jurisdiction and its officials who are responsible for creating a sanctuary jurisdiction are civilly liable for damages if the person who engaged in the criminal activity: Is determined to be an illegal alien; Had established residency in the sanctuary jurisdiction; and Is convicted of the crime that is a proximate cause of the injury to a person or property. The maximum amount of compensatory damages for injury to persons is $700,000 per person or $1,980,000 for injury to 2 or more persons; except that no person may recover in excess of $700,000. The maximum amount of compensatory damages for injury to property is set at $350,000 per person or $990,000 for injury to multiple persons; except that no person may recover in excess of $350,000. The bill defines a 'sanctuary jurisdiction' as a jurisdiction that adopts a law, ordinance, or policy on or after the effective date of the bill that prohibits or in any way restricts an official or employee of the jurisdiction from: Cooperating and complying with federal immigration officials or enforcing federal immigration law; Sending to or receiving from or requesting from federal immigration officials information regarding the citizenship or immigration status, lawful or unlawful, of an individual; Maintaining or exchanging information about an individual's immigration status, lawful or unlawful, with other federal agencies, state agencies, or municipalities; Inquiring about an individual's name, date and place of birth, and immigration status while enforcing or conducting an official investigation into a violation of any law of this state; Continuing to detain an individual, regardless of the individual's ability to be released on bail, who has been identified as an illegal alien while in custody for violating any state law; or Verifying the lawful presence and eligibility of a person applying for a state or local public benefit as required by state and federal law. The bill sets forth the requirements for determining when an illegal alien has established residency in a sanctuary jurisdiction. An 'illegal alien' is defined as a person who is not lawfully present within the United States, as determined by federal immigration law. The governing body of any jurisdiction is prohibited from adopting a law, ordinance, rule, policy, or plan or taking any action that limits or prohibits an elected official, employee, or law enforcement officer from communicating or cooperating with an appropriate public official, employee, or law enforcement officer of the federal government concerning the immigration status of an individual residing in the state. The governing body of a jurisdiction is required to provide written notice to each elected official, employee, and law enforcement officer of the jurisdiction of his or her duty to communicate and cooperate with the federal government concerning enforcement of any federal or state immigration law. The governing body of any jurisdiction in this state is required to annually submit a written report to the department of public safety (department) that the jurisdiction is in compliance with the cooperation and communication requirements. If the department does not receive those written reports, the department is required to provide the name of that jurisdiction to the state controller. A law enforcement officer of a jurisdiction who has reasonable cause to believe that an individual under arrest is not lawfully present in the United States shall immediately report the individual to the appropriate U.S. immigration and customs enforcement office (ICE) within the department of homeland security. The governing body of any jurisdiction is required to report annually to the department on the number of individuals who were reported to ICE by law enforcement officers from that jurisdiction. The department is directed to compile and submit annual reports on compliance to the general assembly and to the state controller. The state controller is required to withhold the payment of any state funds to any jurisdiction that is found by the department to have failed to comply with these reporting requirements. The state controller shall withhold funds until the department notifies the state controller that the jurisdiction is in compliance. The bill creates the crime of rendering assistance to an illegal alien through a sanctuary jurisdiction, which is a class 4 felony. A person who is an elected official of a jurisdiction commits rendering assistance to an illegal alien through a sanctuary jurisdiction if, with intent to hinder, delay, or prevent the discovery, detection, apprehension, prosecution, conviction, or punishment of illegal aliens within the jurisdiction: He or she was responsible for creating a sanctuary jurisdiction in the jurisdiction to which the official is elected; and When, as a result of the protection afforded by a sanctuary jurisdiction, a third person engages in criminal activity and the third person: Is an illegal alien as legally defined by federal immigration law; Had established residency in the sanctuary jurisdiction that was created by the official; and Has been convicted of a crime that caused injury to a person or to property. A person who has knowledge of a crime committed by an illegal alien as a result of the creation of a sanctuary jurisdiction may file an affidavit with the attorney general or with a district attorney outlining the crime and requesting that charges be brought or that a grand jury be impaneled. The attorney general or district attorney shall investigate and respond in writing with his or her decision to the person filing the affidavit within 49 days. If the attorney general or district attorney declines to bring charges or impanel a grand jury, the person may file a second affidavit directly with the applicable court. The bill includes a severability clause and a provision that states that the bill is not subject to judicial review. If approved by the voters, the bill takes effect on the date of the proclamation by the governor and applies to acts or omissions occurring and offenses committed on or after said date. (Note: This summary applies to this bill as introduced.) , Read More
The bill creates the 'Colorado Right to Rest Act', which establishes basic rights for persons experiencing homelessness, including, but not limited to, the right to use and move freely in public spaces, to rest in public spaces, to eat or accept food in any public space where food is not prohibited, to occupy a legally parked vehicle, and to have a reasonable expectation of privacy of one's property. The bill does not create an obligation for a provider of services for persons experiencing homelessness to provide shelter or services when none are available.(Note: This summary applies to this bill as introduced.) , Read More
Senate Bill 18-067 (enacted in 2018) allows certain organizations conducting a special event to auction alcohol beverages in sealed containers if certain conditions were met. The bill expands on SB 18-067 by also allowing organizations conducting a special event to open the sealed containers and sell the alcohol beverages by the drink to persons attending the special event, for consumption only on the licensed premises or unlicensed premises where the special event is held.(Note: This summary applies to this bill as introduced.) , Read More
Current law allows the department of natural resources to receive or reject gifts and devises of money or property. The bill allows the department of natural resources and each of its divisions to receive or reject gifts, grants, donations, and devises of money or property. (Note: This summary applies to this bill as introduced.) , Read More
The bill requires the state auditor, in consultation with the commissioner of education (commissioner), to establish a process for the systematic review by the state auditor of education programs enacted by the legislature and implemented over a number of years (program review) and to determine a schedule of program reviews. The state auditor shall present the program review process and annual schedule of education programs to be reviewed to the state board of education. The bill includes criteria that the state auditor, in consultation with the commissioner, shall consider in developing the program review process. Once designed, the state auditor shall conduct program reviews, considering review criteria specified in the bill. The state auditor shall submit its report to the education committees of the general assembly and shall present a program review, if requested. The program review shall be posted on the office of the state auditor's website and the department of education's website. The state auditor is authorized to request information and data relating to the program review from local education providers. (Note: This summary applies to this bill as introduced.) , Read More
The bill creates a program to help persons with disabilities participating in the state aid to the needy disabled program navigate the application process for federal disability benefits, including supplemental security income and social security disability insurance. The program is provided by county departments of human or social services (county departments) and is administered by the state department of human services (state department). Funding for the program is distributed to county departments pursuant to an allocation formula determined by state department rules, after receiving input from counties, county representatives, and other relevant stakeholders. The bill includes the services that may be provided by county departments participating in the program. The services may include assistance with compiling and drafting supporting documentation for the application for federal disability benefits and in completing and submitting the application. The state department shall evaluate the program pursuant to the time frame set forth in the bill to determine if the program is meeting the program goals described in the bill. The bill creates the disability benefits application assistance fund (fund) and requires the state treasurer and controller to annually transfer to the fund money appropriated for the aid to the needy disabled programs that remains unencumbered and unexpended at the end of the fiscal year. (Note: This summary applies to this bill as introduced.) , Read More
Section 1 of the bill repeals the motorist insurance database. If a person drives without insurance, the bill: Requires the person, in sections 3, 5, and 8 , to pay a $250 fee each year for 3 years unless the person prepays for insurance for 6 months, in which case the person pays $125; except that the fee is waived if the person's income is under 130% of the poverty line and he or she prepays for insurance for 6 months; and In section 7, imposes a surcharge of up to $4,000 if the violation occurred in connection with an accident that caused serious bodily injury to another person. Section 7 also authorizes a court to order an immobilization device (a boot) on the person's motor vehicle for up to 180 days. If the person does not pay the fees or prepay for insurance as required in section 3, 5, and 8, section 5 cancels the person's driver's license. In section 2, the fees are deposited in the Colorado DRIVES vehicle services account in the highway users tax fund. In section 6, the motorist insurance fee is set to 10 cents.(Note: This summary applies to this bill as introduced.) , Read More
For income tax years commencing on and after January 1, 2018, the bill reduces both the individual and the corporate state income tax rate from 4.63% to 4%. The bill also reduces the state alternative minimum tax by 0.63% for income tax years commencing on and after January 1, 2018. (Note: This summary applies to this bill as introduced.) , Read More
County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee. Current law tasks the underfunded courthouse facility cash fund commission to evaluate grant applications and issue grants to counties for underfunded courthouse facilities through master planning services, matching funds or leverage grant funding opportunities, or for addressing emergency needs due to the imminent closure of a court facility. The bill changes the name of the commission and the fund and expands the responsibilities of the commission to include jails in addition to court facilities. Additionally, the bill allows grants to be issued for up to 50% of a county's annual voter-approved debt service on any county-approved financing of the construction or remodeling costs of a court or jail facility. The bill also creates a low-interest loan program to be administered by the commission whereby counties may apply for low-interest loans to finance the capital construction or remodeling costs of a court or jail facility. (Note: This summary applies to this bill as introduced.) Read More
