HB 21-1061

  • Colorado House Bill
  • 2021 Regular Session
  • Introduced in House Mar 10, 2021
  • Passed House Mar 05, 2021
  • Passed Senate Apr 05, 2021
  • Signed by Governor Apr 27, 2021

Residential Land Property Tax Classification

Abstract

The act modifies the definition of the term "residential land" for the purpose of property tax classification. Currently, a parcel of land without a residential improvement is classified as residential land if it is contiguous with a parcel of land under common ownership upon which a residential improvement is located and if it is used as a unit in conjunction with the residential improvements located thereon. The act modifies classification for this type of parcel by:Requiring the parcel to have the identical owner as the adjacent parcel based on the record title; Requiring the parcel to have a related improvement that is essential to the use of a residential improvement located on the identically owned contiguous residential land; and Specifying that contiguity in this instance is not interrupted by an intervening local service street, alley, or common element in a common-interest community. The act also removes from the definition parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements.(Note: This summary applies to this bill as enacted.)

Bill Sponsors (2)

Votes


Apr 05, 2021

Mar 05, 2021

Actions


Apr 27, 2021

Office of the Governor

Governor Signed

Apr 26, 2021

Office of the Governor

Sent to the Governor

House

Signed by the Speaker of the House

Senate

Signed by the President of the Senate

Apr 05, 2021

Senate

Senate Third Reading Passed - No Amendments

Apr 01, 2021

Senate

Senate Second Reading Passed - No Amendments

Mar 30, 2021

Senate

Senate Committee on Local Government Refer Unamended to Senate Committee of the Whole

  • Committee-Passage
  • Referral-Committee
Senate Committee of the Whole Local Government

Mar 10, 2021

Senate

Introduced In Senate - Assigned to Local Government

  • Introduction
Local Government

Mar 05, 2021

House

House Third Reading Passed - No Amendments

Mar 04, 2021

House

House Second Reading Passed - No Amendments

Mar 03, 2021

House

House Second Reading Laid Over Daily - No Amendments

Mar 01, 2021

House

House Committee on Finance Refer Unamended to House Committee of the Whole

  • Committee-Passage
  • Referral-Committee
Finance House Committee of the Whole

Feb 24, 2021

House

House Committee on Transportation & Local Government Refer Unamended to Finance

  • Referral-Committee
Finance Transportation & Local Government Transportation Local Government

Feb 16, 2021

House

Introduced In House - Assigned to Transportation & Local Government + Finance

  • Introduction
Finance Transportation & Local Government Transportation Local Government

Bill Text

Bill Text Versions Format
Signed Act (04/27/2021) PDF
Final Act (04/26/2021) PDF
Rerevised (04/05/2021) PDF
Revised (04/01/2021) PDF
Reengrossed (03/05/2021) PDF
Engrossed (03/04/2021) PDF
Introduced (02/16/2021) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (02/16/2021) PDF
Fiscal Note FN2 (08/23/2021) PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.