A bill recently introduced in the Colorado state legislature sought to give taxing authorities and local districts the power to hold elections on vacancy taxes. This bill does not impose a vacancy tax directly. The concept has been floated, the conversation has started, and property owners and real estate professionals across Colorado would do well to keep a close eye on how this develops in future legislative sessions.
For second homeowners across the state, from ski condos in Vail to mountain retreats in Telluride, that distinction matters less than the intent behind it: the idea is now on the table, and that alone is worth paying attention to.
It did not happen by accident.
Mark Gordon, broker and co-owner of Christiania Realty in Vail and a National Association of Realtors director for Colorado, was among the industry voices pressing the issue. For Gordon, the vacancy tax fight is one piece of a larger pattern: organized real estate proving that advocacy, done well, still works.
Gordon holds an unusual number of seats at an unusual number of tables. He chairs the Insight Advisory Committee for the Colorado Association of Realtors, a think tank tasked with identifying what is coming next, not what is already in the headlines. He is a past president of the Vail Board of Realtors, a past board director of the Residential Real Estate Council, a founding member of Vail’s Economic Advisory Council, and a candidate for 2027 President-elect of the Colorado Association of Realtors.
The point, he says, is not the titles. It is what those positions allow him to bring back to his clients and colleagues.
“By being involved, not only do I get to educate other members, I get to learn from them what is going on, which then makes me a better realtor,” Gordon says. “I bring what I learn back to my clients, back to the town of Vail.”
The Insight Advisory Committee held its first meeting of 2026 in early February. While the committee’s proceedings are confidential, anticipated topics of discussion include Wall Street’s increasing interest in residential real estate, Department of Justice scrutiny, and the ripple effects of the NAR settlement on how agents conduct business nationwide.
Then there is artificial intelligence. Gordon recently cited a conversation from the Real Estate Insiders Unfiltered podcast that stuck with him: if every company uses AI without humans, they all become the same. There is no differentiation.
“AI is a tool to make you better, but it is not going to replace us,” Gordon says. “Do not be scared of it. Learn it and use it, but make sure that you and your content remain human.”
For agents watching from the sidelines, Gordon’s message is direct. Last spring, he was selected to question both Colorado senators, Michael Bennet and John Hickenlooper, about homeowner insurance availability during an industry trip to Washington, D.C. Insurance, he argues, is not a partisan issue. Neither is affordability. Both require organized voices at local, state, and federal levels.
The vacancy tax defeat is proof of concept. A bill that would have hit second-home markets particularly hard never made it out of committee because the people it would affect most showed up.
“Realtors working together, along with other organizations, really can make a huge difference for homeownership and the American dream,” Gordon says.
That is not a slogan. In Colorado, this month, it was a result.
Mark Gordon is broker and co-owner of Christiania Realty in Vail, Colorado. Learn more at vailcoluxuryhomes.com
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