Utah Admin. Code 884-24P-53

Current through Bulletin 2024-23, December 1, 2024

Section R884-24P-53 - 2025 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	$757
Cache	$686
Carbon	$533
Davis	$849
Emery	$505
Iron	$807
Kane	$421
Millard	$800
Salt Lake	$691
Utah	$749
Washington	$656
Weber	$841

(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	$542
Box Elder	$666
Cache	$585
Carbon	$423
Davis	$747
Duchesne	$492
Emery	$406
Grand	$391
Iron	$709
Juab	$443
Kane	$325
Millard	$701
Salt Lake	$593
Sanpete	$548
Sevier	$580
Summit	$463
Tooele	$448
Utah	$647
Wasatch	$492
Washington	$559
Weber	$737

(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	$446
Box Elder	$522
Cache	$443
Carbon	$284
Davis	$601
Duchesne	$346
Emery	$254
Garfield	$213
Grand	$248
Iron	$562
Juab	$300
Kane	$180
Millard	$555
Morgan	$395
Piute	$337
Rich	$180
Salt Lake	$453
San Juan	$152
Sanpete	$404
Sevier	$431
Summit	$318
Tooele	$301
Uintah	$372
Utah	$498
Wasatch	$342
Washington	$411
Wayne	$333
Weber	$586

(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	$369
Box Elder	$433
Cache	$344
Carbon	$181
Daggett	$192
Davis	$501
Duchesne	$242
Emery	$159
Garfield	$114
Grand	$151
Iron	$460
Juab	$198
Kane	$80
Millard	$451
Morgan	$293
Piute	$234
Rich	$82
Salt Lake	$350
San Juan	$68
Sanpete	$302
Sevier	$330
Summit	$217
Tooele	$205
Uintah	$276
Utah	$399
Wasatch	$242
Washington	$310
Wayne	$235
Weber	$479

(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	$227
Box Elder	$247
Cache	$227
Carbon	$227
Davis	$248
Duchesne	$227
Emery	$227
Garfield	$227
Grand	$227
Iron	$227
Juab	$227
Kane	$227
Millard	$227
Morgan	$227
Piute	$227
Salt Lake	$227
San Juan	$227
Sanpete	$227
Sevier	$227
Summit	$227
Tooele	$227
Uintah	$227
Utah	$250
Wasatch	$227
Washington	$270
Wayne	$227
Weber	$248

(c) Meadow IV. 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	$229
Box Elder	$243
Cache	$263
Carbon	$134
Daggett	$157
Davis	$269
Duchesne	$170
Emery	$140
Garfield	$106
Grand	$136
Iron	$266
Juab	$153
Kane	$109
Millard	$196
Morgan	$202
Piute	$193
Rich	$107
Salt Lake	$221
Sanpete	$198
Sevier	$206
Summit	$203
Tooele	$186
Uintah	$209
Utah	$249
Wasatch	$212
Washington	$230
Wayne	$175
Weber	$314

(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	$50
Box Elder	$88
Cache	$117
Carbon	$49
Davis	$51
Duchesne	$56
Garfield	$48
Grand	$49
Iron	$49
Juab	$52
Kane	$48
Millard	$47
Morgan	$67
Rich	$48
Salt Lake	$54
San Juan	$47
Sanpete	$56
Summit	$48
Tooele	$52
Uintah	$55
Utah	$51
Wasatch	$48
Washington	$48
Weber	$84

(ii) Dry IV. 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	$56
Cache	$81
Carbon	$15
Davis	$15
Duchesne	$19
Garfield	$15
Grand	$15
Iron	$15
Juab	$15
Kane	$15
Millard	$14
Morgan	$27
Rich	$15
Salt Lake	$17
San Juan	$17
Sanpete	$19
Summit	$15
Tooele	$15
Uintah	$19
Utah	$15
Wasatch	$15
Washington	$14
Weber	$45

(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	$68
Box Elder	$70
Cache	$70
Carbon	$52
Daggett	$52
Davis	$61
Duchesne	$69
Emery	$71
Garfield	$78
Grand	$79
Iron	$76
Juab	$65
Kane	$76
Millard	$77
Morgan	$70
Piute	$91
Rich	$64
Salt Lake	$68
San Juan	$65
Sanpete	$63
Sevier	$66
Summit	$73
Tooele	$73
Uintah	$81
Utah	$65
Wasatch	$52
Washington	$65
Wayne	$89
Weber	$73

(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	$22
Cache	$22
Carbon	$15
Daggett	$14
Davis	$19
Duchesne	$19
Emery	$21
Garfield	$22
Grand	$22
Iron	$22
Juab	$18
Kane	$25
Millard	$25
Morgan	$22
Piute	$26
Rich	$20
Salt Lake	$19
San Juan	$21
Sanpete	$18
Sevier	$18
Summit	$20
Tooele	$20
Uintah	$28
Utah	$23
Wasatch	$16
Washington	$21
Wayne	$28
Weber	$20

(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	$16
Cache	$14
Carbon	$13
Daggett	$12
Davis	$13
Duchesne	$14
Emery	$14
Garfield	$15
Grand	$15
Iron	$15
Juab	$14
Kane	$15
Millard	$15
Morgan	$13
Piute	$17
Rich	$13
Salt Lake	$15
San Juan	$13
Sanpete	$14
Sevier	$14
Summit	$14
Tooele	$14
Uintah	$19
Utah	$14
Wasatch	$13
Washington	$13
Wayne	$17
Weber	$14

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

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, 2025.

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

Amended by Utah State Bulletin Number 2024-21, effective 10/24/2024