Sat Mar 8 5:17PM - 13 days, 17 hours left in session

House Bill 477

Lodger's Tax Exemption for Legislators [view on nmlegis.gov]

Financial Analysis: FIR


Sponsor
Rep. Patricia A. Lundstrom 9 McKinley

Status
HGEICPassed, Mar 5, with Committee Substitution
HTRCPossibly heard on Mar 7; it may take 1-2 days to learn status.


"Official" History

This is the official nmlegis action history. I'm doing my best to translate the LONG/WEIRD-STRING to something less gibberishy. And before you ask, no, the "Legis Day" number has no mapping to the real world.

Actions: [7] HGEIC/HTRC-HGEIC [13] DNP-CS/DP-HTRC

Legis DayActionDetails
7 referred HGEIC/HTRC
7 sent HGEIC
13 passed HGEIC (view committee report) DNP-CS/DP ( view committee sub) 7-0
13 sent HTRC


This table shows bill actions detected on Ed's system, using heuristics that may not be 100% accurate and which may not reflect the "official" nmlegis chronology. It is probably more than you care to know.

Feb 20 filed: [Prefiled by Patricia A. Lundstrom; not yet on nmlegis]
[new]
sent to HGEIC
title: '[prefiled by Patricia A. Lundstrom; Not Yet on Nmlegis]' -> 'Lodger's Tax Exemption for Legislators'
actions: 'HPREF' -> '[7] HGEIC/HTRC-HGEIC'
new sponsor: Patricia A. Lundstrom
Feb 26 scheduled for HGEIC on Fri Feb 28, 08:30
Mar 3 scheduled for HGEIC on Wed Mar 5, 08:30
Mar 5 removed from HGEIC 03-05
passed HGEIC; sent to HTRC
actions: '[7] HGEIC/HTRC-HGEIC' -> '+ [13] DNP-CS/DP-HTRC'
scheduled for HTRC on Fri Mar 7, 08:30

Committee Substitution!

Showing the House Government, Elections & Indian Affairs substitution below. For the original as introduced, please refer to nmlegis.


HOUSE GOVERNMENT, ELECTIONS AND INDIAN AFFAIRS

COMMITTEE SUBSTITUTE FOR

HOUSE BILL 477

57th legislature - STATE OF NEW MEXICO - first session, 2025

 

 

 

 

 

 

 

AN ACT

RELATING TO TAXATION; AMENDING THE LODGERS' TAX ACT TO PROVIDE AN EXEMPTION FOR A VENDEE WHO ENTERS INTO A WRITTEN AGREEMENT FOR TEMPORARY LODGING FOR A PERIOD OF AT LEAST THIRTY CONSECUTIVE DAYS.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. Section 3-38-16 NMSA 1978 (being Laws 1969, Chapter 199, Section 4, as amended) is amended to read:

     "3-38-16. EXEMPTIONS.--The occupancy tax shall not apply:

          A. if a vendee:

                (1) has been a permanent resident of the taxable premises for a period of at least thirty consecutive days, unless those premises are temporary lodging; or

                (2) enters into [or has entered into] a written agreement for lodgings at the taxable premises for a period of at least thirty consecutive days [unless those premises are temporary lodging];

          B. if the rent paid by a vendee is less than two dollars ($2.00) a day;

          C. to lodging accommodations at institutions of the federal government, the state or any political subdivision thereof;

          D. to lodging accommodations at religious, charitable, educational or philanthropic institutions, including accommodations at summer camps operated by such institutions;

          E. to clinics, hospitals or other medical facilities; or

          F. to privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill."

     SECTION 2. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2025.

- 2 -


Legislators: Democratic sponsorship Republican sponsorship Bipartisan sponsorship This indicates your legislator
(Highlights bills they sponsor, committees they sit in)
Bill Rows: Active -- hearings scheduled (NN) - sequence number in agenda Inactive -- no hearings scheduled
Bill Progress: Passed Failed Vote Tabled
Incomplete Data: Heard(?)
(was scheduled for hearing recently)
Heard Long Ago
(was scheduled for hearing many days ago)
(There is very little I can do about these because nmlegis.gov does not report real-time results)

This site pulls data from nmlegis.gov but is in no way associated with that site or the state of New Mexico. It's just a labor of love by Ed.

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