Section 2 of the bill allows local governments and certain special districts authorized to impose property taxes (local taxing entities) to tax certain land and improvements thereon at different mill levy rates, provided that the mill levy rate for the improvements is less than or equal to the mill levy rate for the land. A local taxing entity may not impose different mill levy rates for agricultural land, land used for renewable energy production, land subject to a perpetual conservation easement, leaseholds and lands producing oil or gas, producing mines or nonproducing mining claims, or state-assessed land. Nothing in section 2 allows a local taxing entity to impose property taxes on the assessed value of land and the assessed value of improvements thereon at different mill levy rates in a manner that is not consistent with section 20 of article X of the state constitution or any statutory limitation on the local taxing entity's mill levy rates or total property tax revenue. Section 3 requires boards of county commissioners and other local taxing entities to include with their certifications of all property tax levies the individual certification of any local taxing entity required by section 5 regarding the different mill levy rates used for land and improvements thereon by the local taxing entity. Section 4 updates the tax and levy rate information required to be made publicly available to include the specific, different mill levy rates used for land and improvements thereon, if applicable. Section 5 modifies the duty of local taxing entities to certify their property tax levy to the board of county commissioners to require any local taxing entity that imposes property taxes on the assessed value of land and the assessed value of improvements thereon at different rates, as allowed by section 2 , to specify those mill levy rates in the local taxing entity's certification of its levy.(Note: This summary applies to this bill as introduced.)

Beginning January 1, 2028, the bill requires a person that owns, leases, operates, controls, or supervises a building, structure, facility, or installation that emits or may emit an air pollutant (owner or operator) to make all emissions records that the owner or operator is required by state or federal law to maintain (records) publicly available and accessible on the owner or operator's public website. Except in certain circumstances, the owner or operator is required to update the records following the same schedule as the records are made available to the state or the United States. These requirements apply only to records that are generated on or after December 1, 2027.(Note: This summary applies to this bill as introduced.)

The bill requires a gas distribution utility (utility) to exempt carbon dioxide emissions resulting from the combustion of gas by residential customers from the utility's clean heat plan filed with the public utilities commission (commission). A utility must exclude residential carbon dioxide emissions from the baseline and projected emissions calculations used in the utility's clean heat plan. If a utility has already submitted a clean heat plan to the commission prior to the effective date of the bill, the utility may submit a revised clean heat plan to the commission that excludes residential carbon dioxide emissions from the utility's baseline and projected emissions calculations. The bill requires the commission to adopt rules that allow a utility to submit a revised clean heat plan. The bill permits a utility to recover costs related to a system safety and integrity project, which is defined as a certain type of project that improves the safety or integrity of the gas distribution system. The bill repeals a prohibition on a gas utility providing incentives to customers for establishing gas service to a property.(Note: This summary applies to this bill as introduced.)

On and after January 1, 2027, when determining coverage for health-care services, the act requires entities that use an artificial intelligence system (AI system) for the purpose of conducting utilization review of health-care services, including health insurance companies (carriers), pharmacy benefit managers, private utilization review organizations, behavioral health administrative services organizations, and managed care entities (entities), ensure that the AI system complies with certain requirements specified in the act. Specifically, an entity shall ensure that the AI system:Makes determinations based on medical or clinical history, the patient's individual clinical circumstances, and other relevant clinical factors specified in the act, with denial of coverage reviewed by a licensed clinician or physician or other competent regulated professional who is competent to evaluate the specific clinical issues and review the health benefit plan's terms of coverage (competent regulated professional);Does not base its determination solely on group data without reference to the individual's data;Is not used in any way that discriminates against individuals in violation of other state or federal laws and is fairly and equitably applied, including in accordance with regulations and guidance issued by the federal department of health and human services; andIs periodically reviewed to ensure the AI systems outcomes are accurate and reliable and that an individual's health data is not used beyond its intended or stated purpose. Entities that use AI systems shall disclose to the division of insurance, the department of human services, or the department of health care policy and financing, as applicable, the utilization review functions for which the AI system will be used and the points in the utilization review process when it will be used, the process for human oversight of adverse coverage determinations, and the process for maintaining audit information to ensure that the use of the AI system complies with the requirements in the act. The AI system may be used to assist in utilization review, including expedited approvals. A carrier's denial of coverage for a service based in whole or in part on medical necessity shall not be issued solely on the output of an AI system without human review by a licensed clinician or physician or other competent regulated professional. Further, the act prohibits a carrier and a payer of services under the 'Colorado Medical Assistance Act' and the 'Children's Basic Health Plan Act' from paying for psychotherapy services that are provided directly to a client and that are conducted by an AI system.(Note: This summary applies to this bill as enacted.)

The bill allows the speaker of the house of representatives, the minority leader of the house of representatives, the president of the senate, and the minority leader of the senate (legislative leadership) to each select up to 5 legislative measures to have a local government impact hearing during a regular legislative session. A local government impact hearing is a dedicated time that is at least one hour and not more than 2 hours at the beginning of a scheduled committee hearing for a legislative measure during which one or more local governments or organizations that represent local governments may present testimony to the committee regarding the potential effects of the legislative measure on local governments within the state. If a member of legislative leadership selects a legislative measure to have a local government impact hearing, the member must:Determine which committee of reference will hold the local government impact hearing if the legislative measure is assigned to more than one committee of reference; andNotify the chair of the applicable committee of reference and the staff of the legislative council that the legislative measure will have a local government impact hearing. If a member of the legislative leadership selects a legislative measure to have a local government impact hearing, the staff of the legislative council is required to include the local government impact hearing on the calendar as part of the regularly scheduled legislative hearing for the legislative measure in the applicable committee of reference. During the local government impact hearing, one or more local governments or statewide organizations that represents local governments may provide testimony regarding the impact of the legislative measure on local governments for the duration of the local government impact hearing without other limitations on the length of testimony. The bill requires the director of research of the legislative council to develop procedures for the implementation of local government impact hearings.(Note: This summary applies to this bill as introduced.)

The act creates the retail theft prevention advisory board (advisory board) in the division of criminal justice in the department of public safety (division). The advisory board shall develop procedures related to applying for a grant for the retail theft prevention grant program created in the act; review grant applications and award grants; collect and analyze data related to organized felony-level retail theft and gift card fraud trends, losses, prosecutions, and outcomes in Colorado; and develop policy recommendations in coordination with state and federal partners on how to combat felony-level retail theft and gift card fraud. The act creates the retail theft prevention grant program in the division. A state or local law enforcement agency, district attorney's office, multijurisdictional or regional task force, or tribal law enforcement agency may apply for a grant, which may be used to investigate and prosecute organized felony-level retail theft or gift card fraud; develop or invest in technology, data-sharing systems, and analytics tools to analyze felony-level retail theft and gift card fraud metrics; provide training and technical assistance to retailers or law enforcement agencies; and develop prevention and deterrence initiatives specific to felony-level retail theft and gift card fraud. Beginning January 2028, the act requires the division to annually report during its 'SMART Act' hearing certain information about the retail theft prevention grant program and felony-level retail theft in Colorado. The act extends the crime prevention through safer streets grant program (safer streets grant program) to November 1, 2029, and makes the retail theft prevention grant program an allowable use of the money appropriated for the safer streets grant program. On July 1, 2027, $200,000 of the unexpended and unencumbered money remaining at the end of the 2026-27 state fiscal year from the money appropriated for the safer streets grant program reverts to the general fund.(Note: This summary applies to this bill as enacted.)

The act clarifies that an educational institution denies a person the full and equal enjoyment of a place of public accommodation when the educational institution:On the basis of a protected class, excludes a student from participation in, denies a student the benefits of, or otherwise subjects a student to discrimination in any of the educational institution's programs or activities;Denies educational services, benefits, or opportunities to a student or group of students by treating them differently from a similarly situated student who is, or group of students who are, part of a different subgroup of students within the same protected class; orHas actual notice that a hostile environment based on a protected class exists at the educational institution but fails to take prompt and effective steps reasonably calculated to eliminate the hostile environment, end the harassment that gave rise to the hostile environment, and prevent the harassment from recurring. The act adds pregnancy and parental status as characteristics that may constitute a protected class for the purpose of 'harassment or discrimination' at an elementary or secondary public school. The act requires each public institution of higher education (institution) to designate an individual to serve as the Title VI coordinator for the institution. The Title VI coordinator is responsible for ensuring the institution's compliance with the requirements of Title VI of the federal 'Civil Rights Act of 1964', enforcing the institution's Title VI grievance procedures, identifying institutional issues related to Title VI compliance, and aggregating and making publicly available data about alleged violations of Title VI at the institution.(Note: This summary applies to this bill as enacted.)

The bill requires a person testifying before a legislative committee to provide the testimony under oath.(Note: This summary applies to this bill as introduced.)

Under the bill, a "covered business" is defined as a sole proprietorship, a partnership, a limited liability company, a corporation, an association, or another legal entity, or an affiliate of such a legal entity, that:Conducts business in the state and generates a majority of its annual revenue from online services;Makes available online gaming services, products, or features that are reasonably likely to be accessed by a user who is a minor or who the covered business labels as a minor (covered minor);Collects users' personal data or has users' personal data collected on its behalf by a processor; andSolely or jointly with others determines the purposes and means of the processing of users' personal data. The bill states that a covered business that processes the personal data of a covered minor owes a minimum duty of care to the covered minor. The bill also requires a covered business to:Configure default privacy settings provided to a covered minor to the highest level of privacy and to include certain default settings;Provide a prominent, accessible, and responsive tool to allow a covered minor to request that the covered minor's account be unpublished or deleted and, if the business receives such a request, to honor it within 15 days; andImmediately delete all data that relates to the determination of a user's age after it is determined that the user is a covered minor. The bill prohibits a covered business from:Providing a covered minor with a single setting that makes all of the default privacy settings less protective at once;Requesting or prompting a covered minor to make their privacy settings less protective;Collecting, selling, sharing, or retaining personal data of a covered minor that is not necessary to provide an online gaming service, product, or feature with which the covered minor is actively and knowingly engaged;Using previously collected personal data of a covered minor for any purpose other than a purpose for which the personal data was collected;Permitting an individual to monitor the online activity of a covered minor or to track the location of the covered minor without providing a conspicuous signal to the covered minor when the covered minor is being monitored or tracked;Using the personal data of a covered minor to select, recommend, or prioritize media for the covered minor unless the covered minor makes certain requests or takes certain actions warranting such conduct by the covered business; orSending push notifications to a covered minor between 12 midnight and 6 a.m. The bill imposes additional specific requirements and prohibitions for a covered business that collects users' personal data for the purpose of conducting age assurance. The bill requires a covered business to ensure that the purchase price for an online gaming service, product, or feature that is made available through the covered business's online gaming service, product, or feature and that is reasonably likely to be accessed by a covered minor is listed in United States dollars at the point of sale. A covered business shall impose and collect a fee on each add-on transaction that is conducted by a covered minor through the covered business's online gaming service, product, or feature. The amount of the fee is 5% of the amount of the transaction. Money collected as such fees is credited to the state public school fund. The bill requires a social media platform to provide certain information on its website or mobile application concerning privacy policies and the use of algorithms. A social media platform is prohibited from using an algorithmic recommendation system to sell or otherwise distribute an illicit substance to a covered minor.(Note: This summary applies to this bill as introduced.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of agriculture. The general fund portion of the appropriation is decreased and the cash funds and federal funds portions are increased.(Note: This summary applies to this bill as enacted.)

The 2025 general appropriations act is amended to balance and make adjustments to the total amount appropriated to the department of corrections. The general fund portion of the appropriation is increased, and the cash funds and reappropriated funds portions are decreased.(Note: This summary applies to this bill as enacted.)

The water quality control division (division) administers a program to test for and remediate water quality issues for mobile home parks (program). The program tests for water quality issues that pose a risk to not only health or safety but also the welfare of park residents. The act authorizes the division to require remediation of welfare-related water quality violations. One of the requirements of the program is for the park owner to certify that the park owner has made certain water-quality-related notices to park residents. The act authorizes the division to issue an order requiring the park owner to comply with the park resident notice certification requirement. Under the program, the park owner is prohibited from imposing the cost of compliance with certain remediation-related requirements on park residents. The act authorizes a park owner who is also a park resident to bear this cost. The program authorizes the division to issue orders requiring the park owner to perform additional water testing, perform temporary measures necessary to address acute health risks, make additional reports to the division, create a remediation plan, implement a remediation plan, or respond to the division in connection with a remediation plan. The act clarifies that a park owner may ask for a hearing only regarding the orders that concern remediation plans. The act also clarifies that:The division has authority to enforce the requirements of the program; andThe division has authority to issue cease-and-desist orders to address violations related to the program, regardless of whether the issues are related to water quality violations. The act also provides that:An additional monthly penalty of up to $5,000 for a continuing violation may be imposed for the first 30 days of noncompliance; andA park owner is not entitled to an administrative hearing to contest an imposed civil penalty but may seek judicial review.(Note: This summary applies to this bill as enacted.)

The act defines 3-dimensional printing to mean additive and subtractive manufacturing. The act prohibits knowingly manufacturing or producing a potentially functioning firearm, unfinished frame or receiver, large-capacity magazine, or rapid-fire device (firearm or firearm component) by 3-dimensional printing. The prohibition does not apply to a federally licensed firearm manufacturer, an instructor or student of an accredited gunsmithing program, or an institution that operates an accredited gunsmithing program. Unlawful 3-dimensional printing of a firearm or firearm component is a class 1 misdemeanor; except that a second or subsequent offense is a class 5 felony. The prohibitions in the act only apply to potentially functional firearms and firearm components.(Note: This summary applies to this bill as enacted.)

The act repeals reporting requirements that have already been fulfilled and do not contain a future repeal date. The act repeals duties related to repealed reports and repeals task forces, working groups, and review counsels created to make outdated reports.(Note: This summary applies to this bill as enacted.)

In 2025, House Bill 25-1082 added physician assistants and advanced practice registered nurses to the professions subject to discipline for a failure to timely complete a medical certification for a certificate of death. The act adds the repeated or willful failure, without reasonable cause, to comply with the requirements of completing a medical certification for a certificate of death to the grounds for discipline in the 'Nurse and Nurse Aide Practice Act'.(Note: This summary applies to this bill as enacted.)