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CO SB010

CO SB010
Agricultural Property Tax Definitions


summary

Introduced
01/14/2026
In Committee
02/19/2026
Crossed Over
02/04/2026
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Water Resources and Agriculture Review Committee. The bill broadens the definition of "ranch" for purposes of property taxation to mean a parcel of land that is predominantly used for grazing livestock for the primary purpose of obtaining a monetary profit. A ranch must operate through a pasture-based operation, which is newly defined as a method of livestock management where pasture-grazed livestock have regular access to open pasture and derive a majority of their diet through grazing. The bill also broadens the definition of "farm" for purposes of property taxation to mirror the predominant use language in the definition of "ranch". With this change, a farm means a parcel of land that is predominantly used to produce agricultural products that originate from the land's productivity for the primary purpose of obtaining a monetary profit.

AI Summary

This bill expands the definitions of "farm" and "ranch" for property tax purposes in Colorado to better reflect current agricultural practices and support producers. Specifically, it clarifies that a "ranch" is land predominantly used for grazing livestock for profit through a "pasture-based operation," which is newly defined as a method where livestock regularly access open pasture and get most of their food from grazing. Similarly, the definition of "farm" is broadened to mean land predominantly used to produce agricultural products originating from the land's productivity for profit. These changes aim to help producers, especially those with smaller operations, save money on property taxes, encourage more agricultural activity, and benefit the state's economy.

Committee Categories

Agriculture and Natural Resources

Sponsors (46)

Judy Amabile (D)* Mark Baisley (R)* Matt Ball (D)* Scott Bright (R)* John Carson (R)* Marc Catlin (R)* James Coleman (D)* Lisa Cutter (D)* Monica Duran (D)* Tony Exum (D)* Lisa Frizell (R)* Lori Goldstein (D)* Julie Gonzales (D)* Nick Hinrichsen (D)* Iman Jodeh (D)* Cathy Kipp (D)* Barbara Kirkmeyer (R)* Sheila Lieder (D)* Mandy Lindsay (D)* Larry Liston (R)* Meghan Lukens (D)* Bob Marshall (D)* Matt Martinez (D)* Tisha Mauro (D)* Julie McCluskie (D)* Karen McCormick (D)* Dafna Michaelson Jenet (D)* Kenny Nguyen (D)* Byron Pelton (R)* Rod Pelton (R)* Janice Rich (R)* Chris Richardson (R)* Dylan Roberts (D)* Manny Rutinel (D)* Cleave Simpson (R)* Lesley Smith (D)* Marc Snyder (D)* Matt Soper (R)* Katie Stewart (D)* Tammy Story (D)* Rick Taggart (R)* Brianna Titone (D)* Katie Wallace (D)* Ron Weinberg (R)* Michael Weissman (D)* Lynda Zamora Wilson (R)*

Last Action

House Third Reading Passed - No Amendments (on 02/23/2026)

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