New Mexico 2025 Regular Session Status: In Committee 1 D cosponsors

HB 477 — LODGER'S TAX EXEMPTION FOR LEGISLATORS

Last action — action postponed indefinitely

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

46 added · 42 removed

Plain-language change summary

The bill HB 477 was amended to introduce an exemption for individuals who enter into a written agreement for temporary lodging for at least thirty consecutive days. Previously, there was an exemption specifically for members of the legislature during sessions, but that has now been removed. This change broadens the potential for individuals seeking long-term temporary lodging to benefit from the occupancy tax exemption, which could help increase affordable housing options for those in need.

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HOUSE BILL 477 57TH LEGISLATURE -STATEOFNEWMEXICO- FIRST SESSION, 2025 INTRODUCED BY Patricia A.
HOUSE GOVERNMENT, ELECTIONS AND INDIAN AFFAIRS COMMITTEE SUBSTITUTE FOR HOUSE BILL 477 57TH LEGISLATURE -STATEOFNEWMEXICO- FIRST SESSION, 2025 4 6 8 10 AN ACT RELATING TO TAXATION;
Lundstrom 6 8 10 AN ACT RELATING TO TAXATION;
AMENDING THE LODGERS' TAX ACT TO PROVIDE AN EXEMPTION FOR A VENDEE WHO ENTERS INTO A WRITTEN AGREEMENT FOR TEMPORARY LODGING FOR A PERIOD OF AT LEAST THIRTY CONSECUTIVE DAYS.
AMENDING THE LODGERS' TAX ACT TO PROVIDE AN EXEMPTION FOR MEMBERS OF THE LEGISLATURE IN A COUNTY WHERE THE STATE CAPITOL IS LOCATED DURING A LEGISLATIVE SESSION.
16 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
15 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
e t 17 SECTION 1.
SECTION 1.
Section 3-38-16 NMSA 1978 (being Laws 1969, w l n d 18 Chapter 199, Section 4, as amended) is amended to read:
Section 3-38-16 NMSA 1978 (being Laws 1969, e t 17 Chapter 199, Section 4, as amended) is amended to read:
= = 19 a l "3-38-16.
w l n d 18 "3-38-16.
= = 19 a l A.
i a e r 20 A.
i a e r 20 (1) has been a permanent resident of the a t m m 21 taxable premises for a period of at least thirty consecutive d r e 22 days, unless those premises are temporary lodging;
a t m m 21 (1) has been a permanent resident of the d r e 22 taxable premises for a period of at least thirty consecutive c e s k 23 days, unless those premises are temporary lodging;
[or] c e s k 23 (2) enters into [or has entered into] a e a n b 24 written agreement for lodgings at the taxable premises for a u [ period of at least thirty consecutive days, unless those .228768.1 premises are temporary lodging, except as provided in Paragraph (3) of this subsection;
or e a n b 24 (2) enters into [or has entered into] a u [ written agreement for lodgings at the taxable premises for a .231536.1 HGEIC/HB 477 period of at least thirty consecutive days [unless those premises are temporary lodging];
or (3) is a member of the legislature and enters into a written agreement for lodgings at a taxable premises located in a county where the state capitol is located for a period of at least thirty consecutive days that occur during a legislative session;
e t 17 E.
E.
to clinics, hospitals or other medical w l n d 18 facilities;
to clinics, hospitals or other medical facilities;
or = = 19 a l F.
or F.
to privately owned and operated convalescent i a e r 20 homes or homes for the aged, infirm, indigent or chronically a t m m 21 ill." d r e 22 SECTION 2.
to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill." e t 17 SECTION 2.
EFFECTIVE DATE.--The effective date of the c e s k 23 provisions of this act is July 1, 2025.
EFFECTIVE DATE.--The effective date of the w l n d 18 provisions of this act is July 1, 2025.
e a n b 24 - 2 - u [ .228768.1
= = 19 - 2 - a l i a e r 20 a t m m 21 d r e 22 c e s k 23 e a n b 24 u [ .231536.1
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Action History

  1. action postponed indefinitely

  2. DO NOT PASS, replaced with committee substitute

  3. Sent to House Government, Elections and Indian Affairs Committee & House Taxation & Revenue Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 111 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (111)

111 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

Who sponsors HB 477?
HB 477 is sponsored by Patricia A. Lundstrom (Democrat).
What is the current status of HB 477?
This bill died with 2025 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 477?
Track HB 477 free on One Click Politics — get push/email alerts when it moves.

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