2025 Colorado Legislative Update

Vacant Home Tax

Proposed by the Colorado Association of Ski Towns (CAST), this proposal would levy a tax or fee against homes that are empty for more than a specified amount of the year. The term "vacant" is subject to interpretation and may or may not include vacation rental occupancy. CAST has handed this proposal over to the Colorado Municipal League (CML) who is prepared a draft of the bill and seeking a sponsor.?

Lodging Tax Increase

Proposed by the Colorado Counties Inc. (CCI) this proposal would allow unincorporated counties to increase their lodging tax from the current max of 2% to around 6%. This increase would be subject to ballot initiatives within the individual counties. A draft of this bill should be coming soon.?

Excise Tax

Proposed by CCI and already has sponsorship from lawmakers, the excise tax proposal would allow statutory towns the ability to levy excise taxes without a limit against vacation rentals and the lodging community. This would impact guests and the ability for owners to adjust rates.?

Property Tax

This proposal is still in the early stages but could potentially resemble Senate Bill 33 that was defeated during the last session. This could establish differential treatment of vacation rentals in regards to property taxes. Nothing definitive as been determined but we will continue to monitor and provide updates.