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HB21-1061

Residential Land Property Tax Classification

Concerning the definition of residential land for the purpose of property tax classification.
Session:
2021 Regular Session
Subjects:
Fiscal Policy & Taxes
Local Government
Bill Summary



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.)

Status

Introduced
Passed
Became Law

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    04/27/2021 Signed Act PDF
    04/26/2021 Final Act PDF
    04/05/2021 Rerevised PDF
    04/01/2021 Revised PDF
    03/05/2021 Reengrossed PDF
    03/04/2021 Engrossed PDF
    02/16/2021 Introduced PDF

Sponsors

Sponsor Type Legislators
Prime Sponsor

Rep. M. Gray
Sen. C. Hansen

Sponsor

Co-sponsor

Rep. M. Duran, Rep. C. Kennedy, Rep. D. Roberts, Rep. B. Titone
Sen. D. Moreno, Sen. T. Story

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