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SB 10 CO
Became Law

Agricultural Property Tax Definitions

CO · session 2026A · Senate · bill

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Introduced Jan 14, 2026

Latest action (Mar 9, 2026) Introduced In Senate - Assigned to Agriculture & Natural Resources

Summary

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.)

Sponsors (7)

39 coauthors / cosponsors

Action history (13)

  1. Feb 3, 2026 Introduced In House - Assigned to · lower
  2. Mar 9, 2026 Governor Signed · executive
  3. Mar 2, 2026 Sent to the Governor · executive
  4. Mar 2, 2026 Signed by the Speaker of the House · lower
  5. Mar 2, 2026 Signed by the President of the Senate · upper
  6. Feb 23, 2026 House Third Reading Passed - No Amendments · lower
  7. Feb 20, 2026 House Second Reading Special Order - Passed - No Amendments · lower
  8. Feb 19, 2026 House Committee on Agriculture, Water & Natural Resources Refer Unamended to House Committee of the Whole · lower
  9. Feb 4, 2026 Introduced In House - Assigned to Agriculture, Water & Natural Resources · lower
  10. Feb 3, 2026 Senate Third Reading Passed - No Amendments · upper
  11. Feb 2, 2026 Senate Second Reading Passed - No Amendments · upper
  12. Jan 28, 2026 Senate Committee on Agriculture & Natural Resources Refer Unamended - Consent Calendar to Senate Committee of the Whole · upper
  13. Jan 14, 2026 Introduced In Senate - Assigned to Agriculture & Natural Resources · upper
Subjects
AgricultureFiscal Policy & Taxes

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