Valuation for assessment - future increases. [Editor's note: This section is effective on the date of the governor's proclamation or January 1, 2021, whichever is later, if the ballot measure is approved. See the editor's note following this section.]

1. Law
2. Colorado Revised Statutes
3. Taxation
4. General Provisions
5. Valuation for assessment - future increases. [Editor's note: This section is effective on the date of the governor's proclamation or January 1, 2021, whichever is later, if the ballot measure is approved. See the editor's note following this section.]

Beginning with the property tax year that commences on January 1, 2020, there is a moratorium on changing the ratio of valuation for assessment for any class of property.

Source: L. 2020: Entire section added, (SB 20-223), ch. 291, p. 1436, § 1, effective (see editor's note).

Editor's note: Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that this section takes effect on the date of the governor's proclamation or January 1, 2021, whichever is later, only if, at the November 2020 statewide election, a majority of voters approve the ballot issue referred in accordance with section 2 of Senate Concurrent Resolution 20-001.

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