Summary: Killed in Committee 2/9/2026
This bill allows a local government, after approval by the voters, to impose an excise or a property tax, or both, on vacant residential properties within the boundaries of the local government. The revenues collected from any such vacancy tax must be used for affordable, attainable, or workforce housing. The bill also creates a process for 2 or more local governments to form a joint taxing authority (local housing tax authority) to collectively establish, levy, collect, and enforce local taxes on vacant residential properties within the boundaries of the tax authority. There is an explicit carve-out for short term rentals, provided the short term rental is properly registered or licensed, and meets other requirements.
CHC Position/Concerns: OPPOSED - The Colorado Housing Coalition opposes this bill as it sets a precedent that the government can tax behavior, not income or
