First Regular Session
Sixty-first General Assembly
LLS NO. 970249.01 SLE
HOUSE BILL 971102
STATE OF COLORADO
BY REPRESENTATIVE Grampsas;
also SENATOR J. Johnson.
A BILL FOR AN ACT
CONCERNING EXPANSION OF REQUIREMENTS FOR CLASSIFICATION
AS AGRICULTURAL PROPERTY FOR PROPERTY TAX PURPOSES.
"Prop Tax Ag Land Equine Boarding"
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments which may be subsequently
Includes land used for equine boarding facilities
in the definition of "agricultural land".
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 391102 (1.6) (a) (I), Colorado Revised Statutes, 1994 Repl. Vol., is amended, and the said 391102, as amended, is further amended BY THE ADDITION OF A NEW SUBSECTION, to read:
391102. Definitions. As used in articles 1 to 13 of this title, unless the context otherwise requires:
(1.6) (a) "Agricultural land" means one of the following:
(I) A parcel of land, whether located
in an incorporated or unincorporated area and regardless of the
uses for which such land is zoned, which was used the previous
two years and presently is used as a farm,
ranch, OR EQUINE BOARDING FACILITY, as defined in subsections
(3.5) and (13.5)
(3.4), (3.5), AND (13.5) of this section, and the gross income
resulting from such use equals or exceeds onethird of the
total gross income resulting from all uses of the property during
any given property tax year, or which is in the process of being
restored through conservation practices. Such land must have
been classified or eligible for classification as "agricultural
land", consistent with this subsection (1.6), during the
ten years preceding the year of assessment. Such land must continue
to have actual agricultural use. "Agricultural land"
under this subparagraph (I) includes land underlying any residential
improvement located on such agricultural land and also includes
the land underlying other improvements if such improvements are
an integral part of the farm or ranch and if such other improvements
and the land area dedicated to such other improvements are typically
used as an ancillary part of the operation. The use of a portion
of such land for hunting, fishing, or other wildlife purposes,
for monetary profit or otherwise, shall not affect the classification
of agricultural land.
(3.4) "EQUINE BOARDING FACILITY" MEANS A PARCEL OF LAND THAT IS USED FOR FEEDING, KEEPING, PASTURING, OR BOARDING HORSES, PONIES, MULES, DONKEYS, AND HINNYS FOR THE PRIMARY PURPOSE OF OBTAINING A MONETARY PROFIT.
SECTION 2. Effective date applicability. This act shall take effect upon passage and shall apply to property tax years commencing on or after January 1, 1997.
SECTION 3. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.