You can't report a 2018 sale on your 2021 Colorado income tax return @RosieP. The rules listed by super Tax Expert @JamesG1 refers to properties sold in 2021 that may qualify for special treatment on the 2021 return.
The subtraction was in effect in 2018. You can amend your 2018 return to claim the subtraction.
Income 15: Colorado Capital Gain Subtraction
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