File No. 34149
This rule was published in the November 1, 2010, issue (Vol. 2010, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-53
2010 Valuation Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515
Notice of Proposed Rule
(Amendment)
DAR File No.: 34149
Filed: 10/13/2010 06:14:17 PM
RULE ANALYSIS
Purpose of the rule or reason for the change:
This amendment annually updates the agricultural productive values to be applied by county assessors to land qualifying for valuation and assessment under the Farmland Assessment Act. The values are recommended to the Commission by the State Farmland Evaluation Advisory Committee, which meets under the authority of Section 59-2-514.
Summary of the rule or change:
Section 59-2-515 authorizes the State Tax Commission to promulgate rules regarding the Property Tax Act, Part 5, Farmland Assessment Act. Section 59-2-514 authorizes the State Tax Commission to receive valuation recommendations from the State Farmland Advisory Committee for implementation as outlined in Section R884-24P-53.
State statutory or constitutional authorization for this rule:
- Section 59-2-514
Anticipated cost or savings to:
the state budget:
The amount of savings or cost to state government is undetermined. The state receives tax revenue for assessing and collecting and for the Education Fund based on increased or decreased real and personal property valuation, including property assessed under the Farmland Assessment Act (FAA). Property valuation (taxable value) changes have been recommended by class and by county. This year, 104 class/county valuations will increase, 62 will decrease and 298 will remain unchanged. No total cost or savings could be calculated without an exhaustive study of farmland acreage in each county by class, a listing of property newly qualified for FAA assessment during 2011 and a listing of property no longer qualifying that is removed from FAA during 2010. However, it is estimated that the overall change is minimal due to this amendment.
local governments:
The amount of saving or cost to local government is undetermined. Local governmental entities receive tax revenue based on increased or decreased property valuation, including property assessed under FAA. Property valuation changes have been recommended by class and by county. This year, 104 class/county valuations will increase, 62 will decrease and 298 will remain unchanged. No total cost or savings could be calculated without an exhaustive study of farmland acreage in each county by class, a listing of property newly-qualified for FAA during 2011 and a listing of property no longer qualifying that is removed from FAA during 2010. However, it is estimated that the overall change is minimal due to this amendment. County assessor offices statewide will be required to input the new value indicators into their computer systems to be applied against the acreage for individual properties. This input process is easily accomplished on an annual basis and represents no significant cost in time or money to the assessors' offices.
small businesses:
Each property owner with property eligible for assessment under FAA may see a change in value, depending on property class and situs county as 104 such value indicators will increase, 62 will decrease and 298 will not change. The effect on the property owner will be valuation increase, decrease, or no change depending on the mix of property types and situs. No aggregate compliance cost can be determined without an exhaustive study of farmland acreage in each county by class, a listing of property newly-qualified for FAA during 2011 and a listing of property no longer qualifying which is removed from FAA during 2010. In addition, the compliance cost will further be altered by changes to local property tax rates. However, it is estimated that the overall change due to this amendment is minimal.
persons other than small businesses, businesses, or local governmental entities:
Each property owner with property eligible for assessment under FAA may see a change in value, depending on property class and situs county as 104 such value indicators will increase, 62 will decrease and 298 will not change. The effect on the property owner will be valuation increase, decrease or no change depending on the mix of property types and situs. No aggregate compliance cost can be determined without an exhaustive study of farmland acreage in each county by class, a listing of property newly-qualified for FAA during 2011 and a listing of property no longer qualifying which is removed from FAA during 2010. In addition, the compliance cost will further be altered by changes to local property tax rates. However, it is estimated that the overall change due to this amendment is minimal.
Compliance costs for affected persons:
Each property owner with property eligible for assessment under FAA may see a change in value, depending on property class and situs county as 104 such value indicators will increase, 62 will decrease and 298 will not change. The effect on the property owner will be valuation increase, decrease or no change depending on the mix of property types and situs. No aggregate compliance cost can be determined without an exhaustive study of farmland acreage in each county by class, a listing of property newly-qualified for FAA during 2011 and a listing of property no longer qualifying that is removed from FAA during 2010. In addition, the compliance cost will further be altered by changes to local property tax rates. However, it is estimated that the overall change due to this amendment is minimal.
Comments by the department head on the fiscal impact the rule may have on businesses:
No cost to businesses.
Michael Cragun, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionProperty Tax
210 N 1950 W
SALT LAKE CITY, UT 84134
Direct questions regarding this rule to:
- Michael Cragun at the above address, by phone at 801-297-3907, by FAX at 801-297-3919, or by Internet E-mail at mcragun@utah.gov
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
12/01/2010
This rule may become effective on:
12/08/2010
Authorized by:
R. Bruce Johnson, Tax Commission Chair
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2010]2011 Valuation 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) All property [defined as farmland]qualifying for agricultural use assessment pursuant to
Section 59-2-[501]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 below:
TABLE 1
Irrigated I
1) Box Elder [835]840
2) Cache [725]730
3) Carbon [540]545
4) Davis [875]880
5) Emery [520]525
6) Iron [835]840
7) Kane [435]440
8) Millard [825]830
9) Salt Lake [725]730
10) Utah [765]770
11) Washington [685]690
12) Weber [830]835
(ii) Irrigated II. The following counties shall assess Irrigated II property based upon the per acre values listed below:
TABLE 2
Irrigated II
1) Box Elder [735]738
2) Cache [620]623
3) Carbon [430]433
4) Davis [770]773
5) Duchesne [505]508
6) Emery [420]423
7) Grand [405]407
8) Iron [735]738
9) Juab [455]458
10) Kane [335]338
11) Millard [725]728
12) Salt Lake [625]628
13) Sanpete [560]563
14) Sevier [585]588
15) Summit [485]488
16) Tooele [470]472
17) Utah [665]668
18) Wasatch [510]513
19) Washington [585]588
20) Weber [730]733
(iii) Irrigated III. The following counties shall assess Irrigated III property based upon the per acre values listed below:
TABLE 3
Irrigated III
1) Beaver [595]596
2) Box Elder [580]581
3) Cache [470]471
4) Carbon [285]287
5) Davis [620]622
6) Duchesne [355]357
7) Emery [265]267
8) Garfield [220]222
9) Grand [255]256
10) Iron [585]587
11) Juab [305]307
12) Kane [185]187
13) Millard [575]577
14) Morgan [405]406
15) Piute [350]351
16) Rich [185]187
17) Salt Lake [475]477
18) San Juan [180]182
19) Sanpete [410]412
20) Sevier [435]437
21) Summit [330]332
22) Tooele [315]316
23) Uintah [385]386
24) Utah [510]511
25) Wasatch [355]356
26) Washington [430]432
27) Wayne [345]347
28) Weber [580]582
(iv) Irrigated IV. The following counties shall assess Irrigated IV property based upon the per acre values listed below:
TABLE 4
Irrigated IV
1) Beaver 490
2) Box Elder 480
3) Cache 365
4) Carbon 185
5) Daggett 205
6) Davis 520
7) Duchesne 250
8) Emery 165
9) Garfield 120
10) Grand 155
11) Iron 480
12) Juab 205
13) Kane 85
14) Millard 470
15) Morgan 300
16) Piute 245
17) Rich [85]87
18) Salt Lake 370
19) San Juan [80]82
20) Sanpete 310
21) Sevier 335
22) Summit 230
23) Tooele 215
24) Uintah 285
25) Utah 410
26) Wasatch 255
27) Washington 325
28) Wayne 245
29) Weber 475
(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver 620
2) Box Elder [670]675
3) Cache 620
4) Carbon 620
5) Davis [675]678
6) Duchesne 620
7) Emery 620
8) Garfield 620
9) Grand 620
10) Iron 620
11) Juab 620
12) Kane 620
13) Millard 620
14) Morgan 620
15) Piute 620
16) Salt Lake [620]623
17) San Juan 620
18) Sanpete 620
19) Sevier 620
20) Summit 620
21) Tooele 620
22) Uintah 620
23) Utah [680]685
24) Wasatch 620
25) Washington [740]743
26) Wayne 620
27) Weber [670]673
(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver 245
2) Box Elder 260
3) Cache 270
4) Carbon 130
5) Daggett 160
6) Davis 270
7) Duchesne 165
8) Emery 140
9) Garfield 105
10) Grand 135
11) Iron 262
12) Juab 150
13) Kane 110
14) Millard 195
15) Morgan 197
16) Piute 192
17) Rich 107
18) Salt Lake 225
19) Sanpete 195
20) Sevier 200
21) Summit 205
22) Tooele 187
23) Uintah 207
24) Utah 250
25) Wasatch 210
26) Washington 230
27) Wayne 175
28) Weber 305
(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 below:
TABLE 7
Dry III
1) Beaver [52]55
2) Box Elder [96]97
3) Cache [122]125
4) Carbon 52
5) Davis [50]53
6) Duchesne 57
7) Garfield 52
8) Grand 52
9) Iron 52
10) Juab 52
11) Kane 52
12) Millard 50
13) Morgan [67]68
14) Rich 52
15) Salt Lake [52]55
16) San Juan [53]55
17) Sanpete 57
18) Summit 52
19) Tooele [52]55
20) Uintah 57
21) Utah 52
22) Wasatch 52
23) Washington [50]52
24) Weber [80]82
(ii) Dry IV. The following counties shall assess Dry IV property based upon the per acre values listed below:
TABLE 8
Dry IV
1) Beaver [16]17
2) Box Elder [60]61
3) Cache [86]87
4) Carbon 16
5) Davis [15]16
6) Duchesne 21
7) Garfield 16
8) Grand 16
9) Iron 16
10) Juab 16
11) Kane 16
12) Millard 15
13) Morgan 31
14) Rich 16
15) Salt Lake 16
16) San Juan [17]18
17) Sanpete 21
18) Summit 16
19) Tooele 16
20) Uintah 21
21) Utah 16
22) Wasatch 16
23) Washington 15
24) Weber [45]47
(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 below:
TABLE 9
GR I
1) Beaver [75]73
2) Box Elder [76]74
3) Cache 72
4) Carbon 52
5) Daggett [56]55
6) Davis [62]61
7) Duchesne [71]70
8) Emery [74]73
9) Garfield [79]78
10) Grand [80]79
11) Iron 75
12) Juab [66]65
13) Kane [77]76
14) Millard [79]78
15) Morgan 68
16) Piute [93]92
17) Rich [67]66
18) Salt Lake [68]67
19) San Juan 73
20) Sanpete [65]64
21) Sevier [66]65
22) Summit [74]73
23) Tooele [73]72
24) Uintah [80]82
25) Utah 65
26) Wasatch 54
27) Washington [68]67
28) Wayne [91]90
29) Weber 70
(ii) Graze II. The following counties shall assess Graze II property based upon the per acre values listed below:
TABLE 10
GR II
1) Beaver [25]23
2) Box Elder [25]23
3) Cache 23
4) Carbon 16
5) Daggett [16]15
6) Davis [20]19
7) Duchesne [24]23
8) Emery [23]22
9) Garfield [25]24
10) Grand [24]23
11) Iron [24]23
12) Juab [20]19
13) Kane [26]25
14) Millard [26]25
15) Morgan 22
16) Piute [29]28
17) Rich [22]21
18) Salt Lake [22]21
19) San Juan 24
20) Sanpete [21]20
21) Sevier [21]20
22) Summit [23]22
23) Tooele [23]22
24) Uintah [26]29
25) Utah 23
26) Wasatch 18
27) Washington [23]22
28) Wayne [30]29
29) Weber 21
(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values below:
TABLE 11
GR III
1) Beaver 17
2) Box Elder [18]17
3) Cache 16
4) Carbon 13
5) Daggett [13]12
6) Davis [14]13
7) Duchesne [15]14
8) Emery [16]15
9) Garfield [18]17
10) Grand [17]16
11) Iron [17]16
12) Juab [15]14
13) Kane [17]16
14) Millard [18]17
15) Morgan 14
16) Piute [20]19
17) Rich [15]14
18) Salt Lake [15]14
19) San Juan 16
20) Sanpete [15]14
21) Sevier [15]14
22) Summit [16]15
23) Tooele [15]14
24) Uintah [18]20
25) Utah [14]13
26) Wasatch 13
27) Washington [15]14
28) Wayne [20]19
29) Weber 15
(iv) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed below:
TABLE 12
GR IV
1) Beaver 6
2) Box Elder 5
3) Cache 5
4) Carbon 5
5) Daggett 5
6) Davis 5
7) Duchesne 5
8) Emery 6
9) Garfield 5
10) Grand 6
11) Iron 6
12) Juab 5
13) Kane 5
14) Millard 5
15) Morgan 6
16) Piute 6
17) Rich 5
18) Salt Lake 5
19) San Juan 5
20) Sanpete 5
21) Sevier 5
22) Summit 5
23) Tooele 5
24) Uintah 6
25) Utah 5
26) Wasatch 5
27) Washington 5
28) Wayne 5
29) Weber 6
(f) Land classified as nonproductive shall be assessed as follows on a per acre basis:
TABLE 13
Nonproductive Land
Nonproductive Land
1) All Counties 5
KEY: taxation, personal property, property tax, appraisals
Date of Enactment or Last Substantive Amendment: [September 23], 2010
Notice of Continuation: March 12, 2007
Authorizing, and Implemented or Interpreted Law: 59-2-515
Additional Information
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For questions regarding the content or application of this rule, please contact Michael Cragun at the above address, by phone at 801-297-3907, by FAX at 801-297-3919, or by Internet E-mail at mcragun@utah.gov.