LicensedRental

Colorado county rules

Elbert County, CO vacation rental rules and taxes

Elbert County is a small rental market on Denver’s rural edge. We found no county short-term rental license online, and Elizabeth was moving in 2024 to start licensing rentals. Stays owe 2.9% state and 1% county sales tax plus any town tax.

Checked against official sources November 8, 2026
Market
Very small
AirROI lists no market here with 17 or more listings (Elizabeth and Kiowa aren’t listed).Source
County rental rules
None found
Two searches found no county STR rules; ask county planning.
County sales tax
1%
County lodging tax
None found
The county isn’t on the state’s county lodging tax report.Source

What we checked (November 2026): Two web searches for Elbert County short-term rental zoning found nothing official from the county; we did not read the county zoning regulations. We read the Town of Elizabeth’s April 2024 STR proposal, the state rate table, and the state’s county lodging tax report.

Avalara reports “Kiowa” approved a 1% lodging tax for town infrastructure in November 2025; we think this is the Town of Kiowa but didn’t confirm it.

What to do

  1. Ask before you list

    We found no short-term rental license here, but zoning may still treat renting by the night as a lodging or commercial use. Ask the Elbert County Community and Development Services office whether your address needs a permit, and check your HOA or deed covenants.

  2. Taxes on each stay

    Stays under 30 days owe 2.9% state plus 1% Elbert County sales tax (plus 4% in Elizabeth or 1.5% in Kiowa). Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Town sales taxes here are state-collected, so platforms collect them. Kiowa voters approved a new 1% lodging tax in November 2025, per Avalara; ask the town who collects it.Source

  3. Inside a town

    Towns make their own rules inside their limits; the county’s zoning applies only outside them. Call the town hall if your rental is in town.

Towns

Full guide

Elizabeth

Until 2024 Elizabeth didn’t allow short-term rentals. In April 2024 the Town Board took up Ordinance 24-02 to allow them in most residential and downtown zones with a three-year registration (about $30) and a life-safety inspection. We couldn’t confirm it passed; call the town before you list.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.