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Legislative Year: 2021 Change
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Bill Detail: HB21-1061

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Title Residential Land Property Tax Classification
Status Governor Signed (04/27/2021)
Bill Subjects
  • Fiscal Policy & Taxes
  • Local Government
House Sponsors M. Gray (D)
Senate Sponsors C. Hansen (D)
House Committee Transportation and Local Government
Senate Committee Local Government
Date Introduced 02/16/2021
Summary

The bill 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 bill

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 bill 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.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/16/2021) (most recent)  
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