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Bill

HB 1119

Authority for Different Mill Levy Rates

2026 Regular Session

HB 1119 authorizes Colorado school districts to apply different property tax mill levy rates by property type or geographic area instead of uniform district-wide rates.

House Committee on Finance Postpone Indefinitely
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Bill Summary · HB 1119

Legislative bill overview

HB 1119 grants Colorado school districts authority to set different mill levy rates for different types of property or different geographic areas within their jurisdiction, rather than applying a uniform rate district-wide. The bill modifies existing property tax law to provide this flexibility in how local school funding is collected.

Why is this important

School districts currently must apply the same mill levy rate uniformly across all properties in their district. This bill would allow districts to potentially tailor tax rates based on property type (residential, commercial, agricultural) or location, which could affect both revenue collection and tax burden distribution across communities. This directly impacts property owners' tax bills and school funding equity.

Potential points of contention

  • Tax fairness concerns: Differential rates could shift tax burdens between residential and commercial properties, or between wealthy and lower-income neighborhoods, raising equity questions
  • Implementation complexity: Administering multiple rates creates administrative burden for assessors and potential for dispute over rate classifications and property assignments
  • Revenue uncertainty: Districts might struggle to project revenues with variable rates, and property owners face unpredictability in tax assessments
  • Competitive disadvantages: Areas with higher rates could become less attractive for business or residential development compared to lower-rate areas within the same district

Compiled from official sources — confirm details with the bill’s official record.

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