Colorado 2024 Regular Session Status: Died 1 D cosponsors

HB 24-1299 — Short-Term Rental Unit Property Tax Classification

Last action — House Committee on Finance Postpone Indefinitely

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  1. ✓
    Introduced
  2. Died in session

This bill died with 2024 Regular Session. It reached “Introduced” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The bill defines a short-term rental unit as a building that is designed for use predominantly as a place of residency by a person, a family, or families, is leased or available to be leased for short-term stays, and includes the land upon which the building is located. A commercial short-term rental unit is defined as a short-term rental unit that is not the owner's primary or secondary residence. A commercial short-term rental unit is classified as lodging property, which is a subclass of nonresidential property for purposes of valuation for assessment. A short-term rental unit that is the owner's primary or secondary residence will continue to be classified as residential property. On or before November 15, 2024, and on or before November 15 of each year thereafter, an owner of a short-term rental unit shall submit to the assessor of the county in which the property is located an affidavit signed by the owner, under the penalty of perjury in the second degree, identifying whether the property will continue to be used as a short-term rental unit in the following property tax year commencing on January 1, and if so, whether it will be the owner's primary or secondary residence. Absent contrary information, the assessor shall use the information in the affidavit to determine whether the property is a commercial short-term rental unit. If a commercial short-term rental unit is sold, the new owner shall submit an affidavit to the county assessor if the property will no longer be a commercial short-term rental unit for the classification of the property to change for the subsequent property tax year. (Note: This summary applies to this bill as introduced.)

Bill Text

Amendments

1 amendment

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Action History

  1. House Committee on Finance Postpone Indefinitely

  2. Introduced In House - Assigned to Finance

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 100 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (100)

100 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 housing
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Frequently asked questions

What does HB 24-1299 do?
The bill defines a short-term rental unit as a building that is designed for use predominantly as a place of residency by a person, a family, or families, is leased or available to be leased for short-term stays, and includes the land upon which the building is located. A commercial short-term rental unit is defined as a short-term rental unit that is not the owner's primary or secondary residence. A commercial short-term rental unit is classified as lodging property, which is a subclass of nonresidential property for purposes of valuation for assessment. A short-term rental unit that is the owner's primary or secondary residence will continue to be classified as residential property. On or before November 15, 2024, and on or before November 15 of each year thereafter, an owner of a short-term rental unit shall submit to the assessor of the county in which the property is located an affidavit signed by the owner, under the penalty of perjury in the second degree, identifying whether the property will continue to be used as a short-term rental unit in the following property tax year commencing on January 1, and if so, whether it will be the owner's primary or secondary residence. Absent contrary information, the assessor shall use the information in the affidavit to determine whether the property is a commercial short-term rental unit. If a commercial short-term rental unit is sold, the new owner shall submit an affidavit to the county assessor if the property will no longer be a commercial short-term rental unit for the classification of the property to change for the subsequent property tax year. (Note: This summary applies to this bill as introduced.)
Who sponsors HB 24-1299?
HB 24-1299 is sponsored by Shannon Bird and Kyle Mullica (Democrat).
What is the current status of HB 24-1299?
This bill died with 2024 Regular Session. It reached “Introduced” 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 24-1299?
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Last checked for changes 3 months ago · updated continuously

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