Eliminate Destroyed Property Tax Reimbursement Program

2025 Regular Session Introduced by Judy Amabile and 5 co-sponsors

Eliminates the Destroyed Property Tax Reimbursement Program, ending state reimbursements for taxes on destroyed property and reducing state obligations.

Governor Signed

Purpose / Intent

SB 25-259, as titled, abolishes the state's "Destroyed Property Tax Reimbursement Program." The bill’s primary intent is to remove the statutory program under which the state reimbursed property taxes (or portions of property taxes) tied to property that had been destroyed. The legislative history shows rapid passage with no floor amendments, indicating a straightforward repeal or termination of the program.

Key procedural facts

Introduced in the Senate: 2025-03-31 (assigned to Appropriations)

Passed both chambers with no amendments (Senate and House readings between 2025-04-01 and 2025-04-10)

Sent to Governor: 2025-04-16

Governor Signed: 2025-04-25

Sponsors: Shannon Bird (primary), Rick Taggart (primary), Barbara Kirkmeyer (primary), Jeff Bridges (primary); cosponsors include J. Amabile and E. Sirota.

Referred to Appropriations in both chambers and moved by consent/unanimous procedure in committee and on special order at second reading.

What the bill changes (high level)

Eliminates the Destroyed Property Tax Reimbursement Program from state law (exact statutory language and section(s) repealed should be confirmed in the bill text).

Ends the state’s role in providing the specific reimbursements that had been authorized under that program going forward (whether immediately or on a phased basis depends on the bill’s text and effective date).

Likely removes any continuing appropriation authority or administrative structure dedicated to administering that program (verify in the bill text and fiscal note).

Who is affected

Property owners who previously received or would have received reimbursements for property taxes on destroyed property may no longer be eligible for state reimbursements under this program.

County and municipal taxing authorities could see changes in administrative flow if the state previously handled reimbursement processing or payments.

State budget/appropriations: elimination may reduce or remove a line item or ongoing obligation; the fiscal note accompanying the bill (not provided here) would quantify budgetary impact.

Emergency management, insurance claimants, and local governments involved in disaster recovery may be indirectly affected depending on how the program interacted with other assistance.

Implementation and outstanding questions

The summary information provided does not include the bill’s text, effective date, treatment of pending claims, or whether existing appropriation balances are rescinded or reallocated. Review the enacted bill text and the legislative fiscal note for:

Exact statutory language repealed or amended
Effective date of repeal
Transitional provisions for pending claims or previously-approved reimbursements
Fiscal impact estimates and any offsets or savings identified

Where to look next

To understand the full legal and fiscal consequences, consult:
- The enrolled/engrossed bill text for SB 25-259 (final version signed by the Governor)
- The bill’s fiscal note and any committee reports prepared by Appropriations
- Related statute sections referenced in the bill to see how other programs or cross-references are handled

If you’d like, I can draft a follow-up that extracts and summarizes the specific statutory changes and fiscal impacts once you supply the bill text or fiscal note.

Bill