---
type: "Bill"
title: "LODGERS' TAX EXEMPTIONS"
description: "LODGERS' TAX EXEMPTIONS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2020"
identifier: "HB 117"
citation: "New Mexico HB 117 (2020)"
classification: ["bill"]
subjects: ["TAXATION", "OTHER (gas", "cigarettes", "etc.)", "ECONOMIC DEVELOPMENT & TOURISM"]
status: "enacted"
primary_sponsors: ["Brown, Cathrynn N."]
version_count: 3
action_count: 9
vote_count: 0
first_action: "2020-01-09"
last_action: "2020-03-04"
source: "openstates"
source_identifier: "ocd-bill/89b4b95d-b049-47b2-8323-177207ad4126"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=117&year=20"
source_hash: "13ebd7c6113c88b78d02b2e814a7228d8cf071b40745c5621f6203b12f8b4a3f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nm"]
---

# New Mexico HB 117 (2020) — LODGERS' TAX EXEMPTIONS

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/final/HB0117.PDF)
2. **TR substitute** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/bills/house/HB0117TRS.HTML)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/20%20Regular/bills/house/HB0117.HTML)

## Sponsors

- Brown, Cathrynn N. — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-03-04** Signed `executive-signature`
- **2020-01-09** Sent to House Pre-file `introduction, referral-committee`
- **2020-01-23** Sent to House Local Government, Land Grants & Cultural Affairs Committee & House Taxation & Revenue Committee `introduction, referral-committee`
- **2020-01-30** DO PASS committee report adopted `committee-passage-favorable`
- **2020-02-07** DO NOT PASS, replaced with committee substitute `committee-passage`
- **2020-02-11** passed House `passage`
- **2020-02-12** Sent to Senate Corporations and Transportation Committee `introduction, referral-committee`
- **2020-02-15** DO PASS committee report adopted `committee-passage-favorable`
- **2020-02-19** passed Senate `passage`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/89b4b95d-b049-47b2-8323-177207ad4126`. Confidence: reported (aggregated from official New Mexico legislature records).