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SB 10STATE · ColoradoIntroduced

Agricultural Property Tax Definitions

The act 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 act 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.(Note: This summary applies to this bill as enacted.)

Voted: 3/9/2026Source

How representatives voted

65 yea·0 nay·6 other

Action history

  • 3/9/2026Governor Signed
  • 3/2/2026Sent to the Governor
  • 3/2/2026Signed by the Speaker of the House
  • 3/2/2026Signed by the President of the Senate
  • 2/23/2026House Third Reading Passed - No Amendments
  • 2/20/2026House Second Reading Special Order - Passed - No Amendments
  • 2/19/2026House Committee on Agriculture, Water & Natural Resources Refer Unamended to House Committee of the Whole
  • 2/4/2026Introduced In House - Assigned to Agriculture, Water & Natural Resources
  • 2/3/2026Introduced In House - Assigned to
  • 2/3/2026Senate Third Reading Passed - No Amendments