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Bill Detail: SB20-109

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Title Short-term Rentals Property Tax
Status Senate Committee on Finance Postpone Indefinitely (02/11/2020)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors
Senate Sponsors R. Gardner (R)
House Committee
Senate Committee Finance
Date Introduced 01/15/2020
Description

For purposes of the property tax, the bill classifies an improvement
that is used to provide short-term stays, which is overnight lodging for
less than 30 consecutive days in exchange for a monetary payment. A
building or a portion of a building that is designed and used as a residency
by a person, a family, or families and that is leased or available to be
leased for short-term stays is a residential improvement and, therefore, it

is classified as residential property.
A short-term rental unit is excluded from the definition of
residential improvements and, therefore, it is classified as nonresidential
property. A short-term rental unit is defined to mean a building or a
portion of a building that is designed for use predominantly as a place of
residency by a person, a family, or families, but that is leased or available
to be leased for short-term stays during the property tax year and is
occupied by the owner for less than 30 days in a year.

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