C.R.S. § 39-1-104.2
(1) Section 5(2) of chapter 291 (SB 20-223), Session Laws of Colorado 2020, provides that changes to this section take 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. The ballot issue, referred to voters as amendment B, was approved on November 3, 2020, and was proclaimed by the Governor on December 31, 2020. The vote count for the measure was as follows:
FOR: 1,740,395
AGAINST: 1,285,136
(2) Section 15(2) of chapter 301 (SB 21-293), Session Laws of Colorado 2021, provides that section 3 of the act changing subsection (3)(q) takes effect only if, at the November 2021 statewide election, a majority of voters approve a measure concerning property tax reductions, and, in which case, changes to subsection (3)(q) take effect simultaneously with the measure.
(3) Section 15(3) of chapter 301 (SB 21-293), Session Laws of Colorado 2021, provides that section 4 of the act changing subsection (3)(q) takes effect only if, at the November 2021 statewide election, a majority of voters do not approve a measure concerning property tax reductions or if there is no such measure on the ballot for the election, and, in either case, changes to subsection (3)(q) take effect on December 31, 2021.