CO HB1008

Agricultural land destroyed by natural causes on or after January 1, 2012 retains its agricultural classification for the year of destruction plus four subsequent property tax years if the owner provides evidence of rehabilitation efforts.

Rehabilitation evidence includes removing debris and contaminants, restoring fences and structures, reseeding, providing water for livestock, or contouring land suitable for agricultural use.

Agricultural classification must change to current use if productivity is not rehabilitated by January 1 after the five-year period, unless the owner provides documentary evidence of good faith rehabilitation efforts requiring additional time.

Forest land with a Colorado State Forest Service-approved forest management plan retains agricultural classification indefinitely during rehabilitation, regardless of the standard five-year limitation period.

Agricultural classification changes only if the assessor determines the original classification was erroneous or if actual use changes; temporary loss of productivity from natural causes does not constitute a change of use.