Utah Admin. Code 884-24P-53

Current through Bulletin 2024-09, May 1, 2024

Section R884-24P-53 - 2024 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann Section 59-2-515

(1) Each year the Property Tax Division shall update and publish schedules to determine the taxable value for land subject to the Farmland Assessment Act on a per acre basis.

(a) The schedules shall be based on the productivity of the various types of agricultural land as determined through crop budgets and net rents.

(b) Proposed schedules shall be transmitted by the Property Tax Division to county assessors for comment before adoption.

(c) County assessors may not deviate from the schedules.

(d) Not all types of agricultural land exist in every county. If no taxable value is shown for a particular county in one of the tables, that classification of agricultural land does not exist in that county.

(2) Property qualifying for agricultural use assessment pursuant to Section 59-2-503 shall be assessed on a per acre basis as follows:

(a) Irrigated farmland shall be assessed under the following classifications.

(i) Irrigated I. The following counties shall assess Irrigated I property based upon the per acre values listed in TABLE 1, Irrigated I:

TABLE 1 Irrigated I
County	Per Acre Value
Box Elder	$722
Cache	$642
Carbon	$498
Davis	$793
Emery	$472
Iron	$756
Kane	$393
Millard	$750
Salt Lake	$656
Utah	$707
Washington	$615
Weber	$785

(ii) Irrigated II. The following counties shall assess Irrigated II property based upon the per acre values listed in TABLE 2, Irrigated II:

TABLE 2 Irrigated II
County	Per Acre Value
Beaver	$533
Box Elder	$635
Cache	$548
Carbon	$395
Davis	$698
Duchesne	$461
Emery	$380
Grand	$365
Iron	$664
Juab	$418
Kane	$304
Millard	$658
Salt Lake	$563
Sanpete	$512
Sevier	$543
Summit	$433
Tooele	$419
Utah	$610
Wasatch	$459
Washington	$524
Weber	$688

(iii) Irrigated III. The following counties shall assess Irrigated III property based upon the per acre values listed in TABLE 3, Irrigated III:

TABLE 3 Irrigated III
County	Per Acre Value
Beaver	$439
Box Elder	$498
Cache	$415
Carbon	$265
Davis	$562
Duchesne	$324
Emery	$238
Garfield	$199
Grand	$232
Iron	$526
Juab	$283
Kane	$168
Millard	$521
Morgan	$369
Piute	$315
Rich	$168
Salt Lake	$430
San Juan	$149
Sanpete	$377
Sevier	$403
Summit	$297
Tooele	$281
Uintah	$349
Utah	$470
Wasatch	$319
Washington	$385
Wayne	$310
Weber	$547

(iv) Irrigated IV. The following counties shall assess Irrigated IV property based upon the per acre values listed in TABLE 4, Irrigated IV:

TABLE 4 Irrigated IV
County	Per Acre Value
Beaver	$363
Box Elder	$413
Cache	$322
Carbon	$169
Daggett	$179
Davis	$468
Duchesne	$227
Emery	$149
Garfield	$107
Grand	$141
Iron	$431
Juab	$187
Kane	$75
Millard	$423
Morgan	$274
Piute	$219
Rich	$77
Salt Lake	$332
San Juan	$67
Sanpete	$282
Sevier	$309
Summit	$203
Tooele	$192
Uintah	$259
Utah	$376
Wasatch	$226
Washington	$291
Wayne	$219
Weber	$447

(b) Fruit orchards. The following counties shall assess fruit orchards based upon the per acre values listed in TABLE 5, Fruit Orchards:

TABLE 5 Fruit Orchards
County	Per Acre Value
Beaver	$291
Box Elder	$317
Cache	$291
Carbon	$291
Davis	$318
Duchesne	$291
Emery	$291
Garfield	$291
Grand	$291
Iron	$291
Juab	$291
Kane	$291
Millard	$291
Morgan	$291
Piute	$291
Salt Lake	$291
San Juan	$291
Sanpete	$291
Sevier	$291
Summit	$291
Tooele	$291
Uintah	$291
Utah	$321
Wasatch	$291
Washington	$346
Wayne	$291
Weber	$318

(c) Meadow I V. The following counties shall assess Meadow IV property based upon per acre values listed in TABLE 6, Meadow IV:

TABLE 6 Meadow IV
County	Per Acre Value
Beaver	$225
Box Elder	$232
Cache	$246
Carbon	$125
Daggett	$147
Davis	$251
Duchesne	$159
Emery	$131
Garfield	$99
Grand	$127
Iron	$249
Juab	$144
Kane	$102
Millard	$184
Morgan	$189
Piute	$180
Rich	$100
Salt Lake	$210
Sanpete	$185
Sevier	$193
Summit	$190
Tooele	$174
Uintah	$196
Utah	$235
Wasatch	$198
Washington	$216
Wayne	$163
Weber	$293

(d) Dry land shall be classified as one of the following two categories and shall be assessed on a per acre basis as follows:

(i) Dry III. The following counties shall assess Dry III property based upon the per acre values listed in TABLE 7, Dry III:

TABLE 7 Dry III
County	Per Acre Value
Beaver	$49
Box Elder	$84
Cache	$110
Carbon	$46
Davis	$48
Duchesne	$52
Garfield	$45
Grand	$46
Iron	$46
Juab	$49
Kane	$45
Millard	$44
Morgan	$63
Rich	$45
Salt Lake	$51
San Juan	$46
Sanpete	$52
Summit	$45
Tooele	$49
Uintah	$52
Utah	$48
Wasatch	$45
Washington	$45
Weber	$78

(ii) Dry I V. The following counties shall assess Dry IV property based upon the per acre values listed in TABLE 8, Dry IV:

TABLE 8 Dry IV
County	Per Acre Value
Beaver	$14
Box Elder	$53
Cache	$76
Carbon	$14
Davis	$14
Duchesne	$18
Garfield	$14
Grand	$14
Iron	$14
Juab	$14
Kane	$14
Millard	$13
Morgan	$25
Rich	$14
Salt Lake	$16
San Juan	$17
Sanpete	$18
Summit	$14
Tooele	$14
Uintah	$18
Utah	$14
Wasatch	$14
Washington	$13
Weber	$42

(e) Grazing land shall be classified as one of the following four categories and shall be assessed on a per acre basis as follows:

(i) Graze 1. The following counties shall assess Graze I property based upon the per acre values listed in TABLE 9, Graze I:

TABLE 9 Graze I
County	Per Acre Value
Beaver	$67
Box Elder	$67
Cache	$66
Carbon	$49
Daggett	$49
Davis	$57
Duchesne	$65
Emery	$66
Garfield	$73
Grand	$74
Iron	$71
Juab	$61
Kane	$71
Millard	$72
Morgan	$65
Piute	$85
Rich	$60
Salt Lake	$65
San Juan	$64
Sanpete	$59
Sevier	$62
Summit	$68
Tooele	$68
Uintah	$76
Utah	$61
Wasatch	$49
Washington	$61
Wayne	$83
Weber	$68

(ii) Graze II. The following counties shall assess Graze II property based upon the per acre values listed in TABLE 10, Graze II:

TABLE 10 Graze II
County	Per Acre Value
Beaver	$21
Box Elder	$21
Cache	$21
Carbon	$14
Daggett	$13
Davis	$18
Duchesne	$18
Emery	$20
Garfield	$21
Grand	$21
Iron	$21
Juab	$17
Kane	$23
Millard	$23
Morgan	$21
Piute	$24
Rich	$19
Salt Lake	$18
San Juan	$21
Sanpete	$17
Sevier	$17
Summit	$19
Tooele	$19
Uintah	$26
Utah	$22
Wasatch	$15
Washington	$20
Wayne	$26
Weber	$19

(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values in TABLE 11, Graze III:

TABLE 11 Graze III
County	Per Acre Value
Beaver	$16
Box Elder	$15
Cache	$13
Carbon	$12
Daggett	$11
Davis	$12
Duchesne	$13
Emery	$13
Garfield	$14
Grand	$14
Iron	$14
Juab	$13
Kane	$14
Millard	$14
Morgan	$12
Piute	$16
Rich	$12
Salt Lake	$14
San Juan	$13
Sanpete	$13
Sevier	$13
Summit	$13
Tooele	$13
Uintah	$18
Utah	$13
Wasatch	$12
Washington	$12
Wayne	$16
Weber	$13

(iv) Graze I V. The following counties shall assess Graze IV property based upon the per acre values listed in TABLE 12, Graze I V:

TABLE 12 Graze IV
County	Per Acre Value
Beaver	$5
Box Elder	$5
Cache	$5
Carbon	$5
Daggett	$5
Davis	$5
Duchesne	$6
Emery	$6
Garfield	$5
Grand	$5
Iron	$5
Juab	$5
Kane	$5
Millard	$6
Morgan	$6
Piute	$5
Rich	$5
Salt Lake	$5
San Juan	$5
Sanpete	$6
Sevier	$6
Summit	$5
Tooele	$5
Uintah	$6
Utah	$5
Wasatch	$5
Washington	$6
Wayne	$5
Weber	$6

(f) Nonproductive Land. The following counties shall assess property classified as Nonproductive Land based upon the per acre value listed in TABLE 13, Nonproductive Land:

TABLE 13 Nonproductive Land
County	Per Acre Value
Beaver	$5
Box Elder	$5
Cache	$5
Carbon	$5
Daggett	$5
Davis	$5
Duchesne	$5
Emery	$5
Garfield	$5
Grand	$5
Iron	$5
Juab	$5
Kane	$5
Millard	$5
Morgan	$5
Piute	$5
Rich	$5
Salt Lake	$5
San Juan	$5
Sanpete	$5
Sevier	$5
Summit	$5
Tooele	$5
Uintah	$5
Utah	$5
Wasatch	$5
Washington	$5
Wayne	$5
Weber	$5

(3) This rule shall be implemented and become binding beginning January 1, 2024.

Utah Admin. Code R884-24P-53

Amended by Utah State Bulletin Number 2015-1, effective 1/1/2015

Amended by Utah State Bulletin Number 2016-1, effective 1/1/2016

Amended by Utah State Bulletin Number 2017-1, effective 12/8/2016

Amended by Utah State Bulletin Number 2017-24, effective 11/30/2017

Amended by Utah State Bulletin Number 2019-1, effective 12/13/2018

Amended by Utah State Bulletin Number 2019-24, effective 11/26/2019

Amended by Utah State Bulletin Number 2020-24, effective 11/30/2020

Amended by Utah State Bulletin Number 2021-24, effective 12/9/2021

Amended by Utah State Bulletin Number 2023-01, effective 12/13/2022

Amended by Utah State Bulletin Number 2024-01, effective 12/22/2023