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SCR24B-001

Authorize Local Government Land Value Tax

Submitting to the registered electors of the state of Colorado an amendment to the Colorado constitution concerning authorization for a local government that levies ad valorem tax, which is a property tax on all real and personal property not exempt from taxation, to instead, subject to local voter approval, levy a land value tax, which is a property tax that taxes property based only on the value of the underlying land and without regard to the value of any improvement built or used on the land.
Session:
2024 Extraordinary Session
Subjects:
Fiscal Policy & Taxes
Local Government
Bill Summary

Status

Introduced
Lost

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Bill Text

Sponsors

Sponsor Type Legislators
Prime Sponsor

Sen. N. Hinrichsen
Rep. S. Woodrow

Sponsor

Co-sponsor

The 2024 Statewide Ballot Information Booklet is now online