republic-os/legislation/us/states/co/2026a/sb-10.md

---
type: "Bill"
title: "Agricultural Property Tax Definitions"
description: "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.)"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2026A"
identifier: "SB 10"
citation: "Colorado SB 10 (2026A)"
classification: ["bill"]
subjects: ["Agriculture", "Fiscal Policy & Taxes"]
status: "enacted"
primary_sponsors: ["B. Pelton", "D. Roberts", "J. McCluskie", "K. McCormick", "M. Catlin", "M. Martinez", "M. Soper"]
version_count: 7
action_count: 13
vote_count: 3
first_action: "2026-01-14"
last_action: "2026-03-09"
source: "openstates"
source_identifier: "ocd-bill/5afa3f6a-e563-439b-af57-4108a79185c9"
source_url: "https://leg.colorado.gov/bills/SB26-010"
source_hash: "5d723be66adc5e995862a84ec76bcf9634d3f937852a6581090a093f4ab76aa4"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 10 (2026A) — 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.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/110700/download)
2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111105/download)
3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/112672/download)
4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111162/download)
5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/112500/download)
6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/112390/download)
7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113067/download)

## Votes

- Refer Senate Bill 26-010 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. — **pass** (pass) · upper
- Refer Senate Bill 26-010 to the Committee of the Whole. — **pass** (pass) · upper
- BILL — **pass** (pass) · lower

## Sponsors

- B. Pelton — primary (person)
- D. Roberts — primary (person)
- J. McCluskie — primary (person)
- K. McCormick — primary (person)
- M. Catlin — primary (person)
- M. Martinez — primary (person)
- M. Soper — primary (person)
- B. Kirkmeyer — cosponsor (person)
- B. Marshall — cosponsor (person)
- B. Titone — cosponsor (person)
- C. Kipp — cosponsor (person)
- C. Richardson — cosponsor (person)
- C. Simpson — cosponsor (person)
- D. Michaelson Jenet — cosponsor (person)
- I. Jodeh — cosponsor (person)
- J. Amabile — cosponsor (person)
- J. Carson — cosponsor (person)
- J. Coleman — cosponsor (person)
- J. Gonzales — cosponsor (person)
- J. Rich — cosponsor (person)
- K. Nguyen — cosponsor (person)
- K. Stewart — cosponsor (person)
- K. Wallace — cosponsor (person)
- L. Cutter — cosponsor (person)
- L. Frizell — cosponsor (person)
- L. Goldstein — cosponsor (person)
- L. Liston — cosponsor (person)
- L. Smith — cosponsor (person)
- L. Zamora Wilson — cosponsor (person)
- M. Baisley — cosponsor (person)
- M. Ball — cosponsor (person)
- M. Duran — cosponsor (person)
- M. Lindsay — cosponsor (person)
- M. Lukens — cosponsor (person)
- M. Rutinel — cosponsor (person)
- M. Snyder — cosponsor (person)
- M. Weissman — cosponsor (person)
- N. Hinrichsen — cosponsor (person)
- R. Pelton — cosponsor (person)
- R. Taggart — cosponsor (person)
- R. Weinberg — cosponsor (person)
- S. Bright — cosponsor (person)
- S. Lieder — cosponsor (person)
- T. Exum — cosponsor (person)
- T. Mauro — cosponsor (person)
- T. Story — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-03** Introduced In House - Assigned to `introduction`
- **2026-03-09** Governor Signed `executive-signature`
- **2026-03-02** Sent to the Governor `executive-receipt`
- **2026-03-02** Signed by the Speaker of the House `passage`
- **2026-03-02** Signed by the President of the Senate `passage`
- **2026-02-23** House Third Reading Passed - No Amendments `passage, reading-3`
- **2026-02-20** House Second Reading Special Order - Passed - No Amendments
- **2026-02-19** House Committee on Agriculture, Water & Natural Resources Refer Unamended to House Committee of the Whole `committee-passage, referral-committee`
- **2026-02-04** Introduced In House - Assigned to Agriculture, Water & Natural Resources `introduction`
- **2026-02-03** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2026-02-02** Senate Second Reading Passed - No Amendments `reading-2`
- **2026-01-28** Senate Committee on Agriculture & Natural Resources Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2026-01-14** Introduced In Senate - Assigned to Agriculture & Natural Resources `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5afa3f6a-e563-439b-af57-4108a79185c9`. Confidence: reported (aggregated from official Colorado legislature records).