The idea of taxing rental homes at a commercial rate is likely to be a hot button in Colorado.

"Colorado property owners who lease short-term rental units on sites like Airbnb and VRBO would see a significant spike in their taxes under proposed legislation," reports Linnea Lipson.
The bill (SB20-109), "would classify short-term rentals as nonresidential properties, subject to commercial assessment rates, which are higher than residential rates," according to Lipson.
State Senator Bob Gardner (R-Colorado Springs) proposed the bill, but is quoted in the article casting doubt on whether the proposed approach is the most effective, or even likely to be approved.
Taylor Sienkiewicz provides additional coverage of the proposed bill.
FULL STORY: Bill seeks to increase property taxes on short-term rentals

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City of Albany
UCLA Lewis Center for Regional Policy Studies
Mpact (formerly Rail~Volution)
Chaddick Institute at DePaul University
City of Piedmont, CA
Great Falls Development Authority, Inc.
HUDs Office of Policy Development and Research