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Classify Residential Land Change In Improvements

Concerning the classification of residential land for property tax purposes resulting from a significant change in the residential improvements located upon the land.
2018 Regular Session
Fiscal Policy & Taxes

When residential improvements are destroyed, demolished, or relocated on or after January 1, 2018, that, were it not for their destruction, demolition, or relocation, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the bill requires the residential land classification to remain in place for the year in which the improvements were destroyed, demolished, or relocated and one subsequent property tax year if the assessor determines that evidence is present that the owner intends to rebuild or locate a residential improvement on the land. For purposes of making this determination, the assessor may consider, but is not limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, or efforts by the owner to obtain financing for a residential improvement.

The residential land classification of the land must change according to current use if:

  • A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 of the property tax year immediately following the 2-year period described in the bill;
  • The assessor determines that the classification of the land at the time of the destruction, demolition, or relocation was erroneous; or
  • A change of use has occurred. For purposes of the bill, a change of use does not include the temporary loss of the residential use due to the destruction, demolition, or relocation of the residential improvement.
    (Note: This summary applies to this bill as introduced.)


Under Consideration

Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. A. Benavidez
Sen. T. Neville



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