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Residential Land Property Tax Classification

Concerning the definition of residential land for the purpose of property tax classification.
2021 Regular Session
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.)


Became Law


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


Sponsor Type Legislators
Prime Sponsor

Rep. M. Gray
Sen. C. Hansen



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

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details