Agricultural Land Classification Guide

This is a general guide pertaining to agricultural land classification to help citizens understand some of the complexities of this subject. It is not the opinion of the assessor with respect to any particular property and cannot be cited as authority for reclassification of land.

Classification

Classification of land as "agricultural land" is done on a case-by-case basis applying the Colorado Constitution, Colorado Revised Statutes and relevant court cases. See the information on House Bill 11-1146.  

In order for the assessor to classify a property as "agricultural land," the property must qualify under Colorado law, which states the owner must submit documentation of such qualification to the assessor's office, and the land must show signs of agricultural use when physically inspected.

• The land may be leased to a non-owner who conducts qualifying agricultural uses on the land and still qualify for "agricultural land" classification.
• The zoning of the property is not controlling; it is the actual use of the property that determines whether or not it qualifies as "agricultural land."

Agricultural Land Qualification

There are many ways for land to be qualified as "agricultural land," including use as a farm, a ranch, for the production of timber or non-use of the land because of conservation easements.