HB 20-1083

  • Colorado House Bill
  • 2020 Regular Session
  • Introduced in House Jan 10, 2020
  • House
  • Senate
  • Governor

Nursing Home Definition For Residential Property Tax


According to a memorandum issued by the state's property tax administrator on April 17, 2019, facilities that provide long-term nursing, rest, and assisted living services, where residents reside for more than 30 days, are classified as residential properties. However, facilities that provide short-term convalescent care and rehabilitation services, where patrons visit the facility periodically or temporarily reside there for less than 30 days, are valued and classified according to the procedures for nonresidential property. The bill defines a nursing home to include, among other things, a nursing home that provides convalescent care and rehabilitation services. The bill specifies that land on which a nursing home is situated and any improvements affixed to that land is classified and assessed as residential real property, regardless of a resident's length of stay. (Note: This summary applies to this bill as introduced.)

Bill Sponsors (3)


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May 27, 2020


House Committee on Transportation & Local Government Postpone Indefinitely

Local Government Transportation

Jan 10, 2020


Introduced In House - Assigned to Transportation & Local Government

  • Introduction
Local Government Transportation Transportation & Local Government

Bill Text

Bill Text Versions Format
Introduced (01/10/2020) PDF
Committee Amendment PDF

Related Documents

Document Format
Fiscal Note FN1 (01/23/2020) PDF
Fiscal Note FN2 (07/06/2020) PDF


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