HB21-1061
Residential Land Property Tax Classification
| Type | Bill |
|---|---|
| Session | 2021 Regular Session |
| Subjects |
Concerning the definition of residential land for the purpose of property tax classification.
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.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.004 (Attachment A). | The motion failed on a vote of 2-3. | Vote summary |
| Adopt amendment L.005 (Attachment B). | The motion failed on a vote of 2-3. | Vote summary |
| Refer House Bill 21-1061 to the Committee of the Whole. | The motion passed on a vote of 3-2. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 21-1061 to the Committee of the Whole. | The motion passed on a vote of 9-2. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 21-1061 to the Committee on Finance. | The motion passed on a vote of 10-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/05/2021 | Third Reading | BILL |
25
AYE
10
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/05/2021 | Third Reading | BILL |
47
AYE
17
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/27/2021 | Governor | Governor Signed |
| 04/26/2021 | Governor | Sent to the Governor |
| 04/26/2021 | House | Signed by the Speaker of the House |
| 04/26/2021 | Senate | Signed by the President of the Senate |
| 04/05/2021 | Senate | Senate Third Reading Passed - No Amendments |
| 04/01/2021 | Senate | Senate Second Reading Passed - No Amendments |
| 03/30/2021 | Senate | Senate Committee on Local Government Refer Unamended to Senate Committee of the Whole |
| 03/10/2021 | Senate | Introduced In Senate - Assigned to Local Government |
| 03/05/2021 | House | House Third Reading Passed - No Amendments |
| 03/04/2021 | House | House Second Reading Passed - No Amendments |
| 03/03/2021 | House | House Second Reading Laid Over Daily - No Amendments |
| 03/01/2021 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 02/24/2021 | House | House Committee on Transportation & Local Government Refer Unamended to Finance |
| 02/16/2021 | House | Introduced In House - Assigned to Transportation & Local Government + Finance |
Prime Sponsor
Sponsor
(None)
Co-Sponsor