New Mexico 2019 Regular Session Status: Enacted

SB 106 — SHORT-TERM OCCUPANCY RENTALS TAX

Last action — Signed

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

This bill has been enacted into law. Introduced December 18, 2018. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 70% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

53 added · 81 removed

Plain-language change summary

The legislative amendment to Bill SB 106 removes an exemption that previously allowed certain short-term rental properties to be exempt from the occupancy tax. This change means that these rentals will now be subject to the same tax as long-term rentals, potentially increasing tax revenue for the state. This matters because it aims to create a fairer tax structure and could help fund public services by taxing a segment of the rental market that was not previously contributing.

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SENATE BILL 106 TH LEGISLATURE - STATEOFNEWMEXICO- FIRST SESSION, 2019 INTRODUCED BY John M.
Sapien Pursuant to House Rule 24-1, this document incorporates amendments that have been adopted prior to consideration of this measure by the House.
It is a tool to show the amendments in context and is not to be used for the purpose of amendments.
REMOVING AN EXEMPTION FOR CERTAIN SHORT- h TERM OCCUPANCY RENTALS FROM THE OCCUPANCY TAX.
REMOVING AN EXEMPTION FOR CERTAIN SHORT-TERM OCCUPANCY RENTALS FROM THE OCCUPANCY TAX.
g o t hr g e i k BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
h r i s SECTION 1.
SECTION 1.
Section 3-38-16 NMSA 1978 (being Laws 1969, h , t, Chapter 199, Section 4, as amended) is amended to read:
Section 3-38-16 NMSA 1978 (being Laws 1969, Chapter 199, Section 4, as amended) is amended to read:
e u g e b l e e h "3-38-16.
"3-38-16.
n d d i = = o h A.
A.
l ] b ,d i a º e (1) has been a permanent resident of the r i = r t e w d m a n o taxable premises for a period of at least thirty consecutive d m :
(1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days;
b e d s º o t n = .210893.1 s k m e e a n e d r e l u [ A d days;
E.
SB 106 Page 1 E.
to privately owned and operated convalescent h homes or homes for the aged, infirm, indigent or chronically g o t hr ill [or g e i k G.
to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill." SECTION 2.
if the vendor does not offer at least three h r i s rooms within or attached to a taxable premises for lodging or h , t, at least three other premises for lodging or a combination of e u g e b l e e h these within the taxing jurisdiction]." n d d i = = o h SECTION 2.
EFFECTIVE DATE.--The effective date of the provisions of this act is January 1, 2020.
EFFECTIVE DATE.--The effective date of the l ] b ,d i a º e provisions of this act is SCORCº July 1, 2019»SCORC r i = r t e w d m a n o SCORCºJanuary 1, 2020»SCORC.
SB 106 Page 2 9 25
d m :
b e d s º o t n = .210893.1 s k m e - 2 - e a n e d r e l u [ A d
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Action History

  1. Signed

  2. passed House

  3. DO PASS committee report adopted

  4. Sent to House Taxation & Revenue Committee

  5. passed Senate

  6. DO PASS, as amended, committee report adopted

  7. Sent to Senate Corporations and Transportation Committee

  8. Sent to Senate Pre-file

Sponsors

  • John M. Sapien · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 111 not signed on · 7 voted No

Sponsors (1)

  • Sapien, John M.

Co-sponsors (0)

None.

Not signed on (111)

111 members have not signed on to this bill.

Show all 111 →

"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

Votes

house passage

Passed 56 Yea · 9 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 27502
Republican 7401
Democrat 22002
Total 56905
% of votes cast 80%13%0%7%
How each member voted (70)
Member Party Vote
Akhil — Yea
Allison — Yea
Madrid — Yea
Martmnez, Javier — Yea
Bash — Yea
Pratt — Yea
Rehm — Yea
Salazar, Tomás — Yea
Sanchez — Yea
Stansbury — Yea
Garcma, M.P. — Yea
Gonzales — Yea
Black — Nay
Hochman — Not Voting
Alcon — Yea
Anderson — Yea
Baldonado — Not Voting
Bandy — Yea
Chasey — Yea
Cook — Yea
Crowder — Yea
Egolf — Yea
Ely — Yea
Fajardo — Nay
Harper — Yea
Lewis — Yea
Louis — Yea
Nibert — Yea
Powdrell-Culbert — Nay
Ruiloba — Yea
Schmedes — Nay
Stapleton — Yea
Strickler — Nay
Sweetser — Yea
Andrea Romero Democrat Yea
Angelica Rubio Democrat Yea
Antonio Maestas Democrat Yea
Christine Chandler Democrat Yea
D. Wonda Johnson Democrat Not Voting
Debra M. Sariñana Democrat Yea
Derrick J. Lente Democrat Yea
Doreen Y. Gallegos Democrat Yea
Elizabeth "Liz" Thomson Democrat Yea
G. Andrés Romero Democrat Yea
Joanne J. Ferrary Democrat Yea
Joy Garratt Democrat Yea
Linda M. Trujillo Democrat Yea
Linda M. Trujillo Democrat Yea
Linda M. Trujillo Democrat Yea
Martha Garcia Democrat Yea
Matthew McQueen Democrat Yea
Micaela Lara Cadena Democrat Yea
Natalie Figueroa Democrat Yea
Nathan P. Small Democrat Yea
Patricia A. Lundstrom Democrat Not Voting
Patricia Roybal Caballero Democrat Yea
Raymundo Lara Democrat Yea
Susan K. Herrera Democrat Yea
Alan T. Martinez Republican Yea
Candy Spence Ezzell Republican Not Voting
Cathrynn N. Brown Republican Yea
David M. Gallegos Republican Nay
Gail Armstrong Republican Yea
Gail Armstrong Republican Yea
Jack Chatfield Republican Nay
James G. Townsend Republican Nay
Larry R. Scott Republican Yea
Martin R. Zamora Republican Nay
Rebecca Dow Republican Yea
Rod Montoya Republican Yea

Official roll call →

senate passage

Passed 36 Yea · 5 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 21201
Democrat 12000
Republican 3300
Total 36501
% of votes cast 86%12%0%2%
How each member voted (42)
Member Party Vote
PAPEN — Yea
PAYNE — Yea
BURT — Yea
CANDELARIA — Yea
RODRIGUEZ — Yea
CISNEROS — Yea
RUE — Yea
FULFER — Yea
SANCHEZ — Yea
GOULD — Yea
SAPIEN — Yea
GRIGGS — Yea
SEDILLO-LOPEZ — Yea
INGLE — Yea
IVEY-SOTO — Yea
KERNAN — Yea
SMITH — Yea
NEVILLE — Yea
TALLMAN — Yea
WHITE — Yea
ORTIZ y PINO — Yea
PIRTLE — Nay
MOORES — Nay
O'NEILL — Not Voting
Antoinette Sedillo Lopez Democrat Yea
Benny Shendo, Jr. Democrat Yea
Elizabeth "Liz" Stefanics Democrat Yea
George K. Muñoz Democrat Yea
Jeff Steinborn Democrat Yea
Joseph Cervantes Democrat Yea
Michael Padilla Democrat Yea
Mimi Stewart Democrat Yea
Pete Campos Democrat Yea
Peter Wirth Democrat Yea
Shannon D. Pinto Democrat Yea
William P. Soules Democrat Yea
Alan T. Martinez Republican Yea
Brian G. Baca Republican Nay
Craig W. Brandt Republican Nay
Gabriel Ramos Republican Yea
Pat Woods Republican Nay
William E. Sharer Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 106?
SB 106 is sponsored by Sapien, John M..
What is the current status of SB 106?
This bill has been enacted into law. Introduced December 18, 2018. Enacted.
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