---
type: "Bill"
title: "Residential Land Property Tax Classification"
description: "The act 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 act 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;"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2021A"
identifier: "HB 21-1061"
citation: "Colorado HB 21-1061 (2021A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Hansen", "Matt Gray"]
version_count: 8
action_count: 14
vote_count: 2
first_action: "2021-02-16T07:00:00+00:00"
last_action: "2021-04-27T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c06c5490-8558-44df-b5a2-addf0519b8ba"
source_url: "http://leg.colorado.gov/bills/hb21-1061"
source_hash: "c6cff8639a1ff467a0739076e221ede4e4052dbe6d76aba32053060ebd17743c"
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-co"]
---

# Colorado HB 21-1061 (2021A) — Residential Land Property Tax Classification

The act 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 act 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;

## Version chain

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

1. **Committee Amendment** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_hb1061_s_lg_001.pdf)
2. **Engrossed (03/04/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_eng.pdf)
3. **Final Act (04/26/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_enr.pdf)
4. **Introduced (02/16/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_01.pdf)
5. **Reengrossed (03/05/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_ren.pdf)
6. **Rerevised (04/05/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_rer.pdf)
7. **Revised (04/01/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/documents/2021A/bills/2021a_1061_rev.pdf)
8. **Signed Act (04/27/2021)** (committee substitute) — [source](http://leg.colorado.gov/sites/default/files/2021a_1061_signed.pdf)

## Votes

- BILL — **25–10** (pass) · upper
- BILL — **47–17** (pass) · lower

## Sponsors

- Chris Hansen — primary (person)
- Matt Gray — primary (person)

## Timeline

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

- **2021-04-27T06:00:00+00:00** Governor Signed `executive-signature`
- **2021-04-26T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2021-04-26T06:00:00+00:00** Signed by the Speaker of the House
- **2021-04-26T06:00:00+00:00** Signed by the President of the Senate
- **2021-04-05T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2021-04-01T06:00:00+00:00** Senate Second Reading Passed - No Amendments `reading-2`
- **2021-03-30T06:00:00+00:00** Senate Committee on Local Government Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2021-03-10T07:00:00+00:00** Introduced In Senate - Assigned to Local Government `introduction`
- **2021-03-05T07:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2021-03-04T07:00:00+00:00** House Second Reading Passed - No Amendments `reading-2`
- **2021-03-03T07:00:00+00:00** House Second Reading Laid Over Daily - No Amendments
- **2021-03-01T07:00:00+00:00** House Committee on Finance Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2021-02-24T07:00:00+00:00** House Committee on Transportation & Local Government Refer Unamended to Finance `referral-committee`
- **2021-02-16T07:00:00+00:00** Introduced In House - Assigned to Transportation & Local Government + Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c06c5490-8558-44df-b5a2-addf0519b8ba`. Confidence: reported (aggregated from official Colorado legislature records).