File No. 36939
This rule was published in the November 1, 2012, issue (Vol. 2012, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-53
2012 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.: 36939
Filed: 10/11/2012 12:54:03 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 59-2-515
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, 119 class/county valuations will increase, 125 will decrease, and 220 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 2013, and a listing of property no longer qualifying that is removed from FAA during 2012. 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, 119 class/county valuations will increase, 125 will decrease, and 220 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 2013, and a listing of property no longer qualifying that is removed from FAA during 2012. 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 119 such value indicators will increase, 125 will decrease, and 220 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 2013, and a listing of property no longer qualifying which is removed from FAA during 2012. I n 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 119 such value indicators will increase, 125 will decrease, and 220 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 2013, and a listing of property no longer qualifying which is removed from FAA during 2012. 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 119 such value indicators will increase, 125 will decrease, and 220 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 2013, and a listing of property no longer qualifying which is removed from FAA during 2012. 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:
These changes may affect the property values which may result in a change of property tax amounts due.
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:
- Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@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:
12/03/2012
Interested persons may attend a public hearing regarding this rule:
- 12/13/2012 09:00 AM, Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT
This rule may become effective on:
12/10/2012
Authorized by:
Michael Cragun, Tax Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2012]2013 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 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 below:
TABLE 1
Irrigated I
1) Box Elder [852]872
2) Cache [740]752
3) Carbon [552]560
4) Davis [893]914
5) Emery [530]537
6) Iron [848]851
7) Kane [444]449
8) Millard [840]853
9) Salt Lake [742]763
10) Utah [782]801
11) Washington [695]703
12) Weber [843]856
(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 [748]766
2) Cache [632]642
3) Carbon [440]446
4) Davis [784]803
5) Duchesne [514]523
6) Emery [427]432
7) Grand [410]414
8) Iron [744]746
9) Juab [468]477
10) Kane [341]345
11) Millard [737]748
12) Salt Lake [638]656
13) Sanpete [569]576
14) Sevier [593]602
15) Summit [491]497
16) Tooele [480]487
17) Utah [677]693
18) Wasatch [518]524
19) Washington [592]599
20) Weber [739]751
(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 [602]610
2) Box Elder [589]603
3) Cache [479]487
4) Carbon [291]295
5) Davis [631]646
6) Duchesne [361]367
7) Emery [269]272
8) Garfield [224]227
9) Grand [258]261
10) Iron [591]593
11) Juab [315]321
12) Kane [189]191
13) Millard [583]592
14) Morgan [411]416
15) Piute [354]358
16) Rich [188]191
17) Salt Lake [485]499
18) San Juan [189]195
19) Sanpete [416]422
20) Sevier [442]448
21) Summit [334]338
22) Tooele [322]326
23) Uintah [391]397
24) Utah [519]531
25) Wasatch [359]364
26) Washington [435]440
27) Wayne [350]354
28) Weber [588]597
(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 [495]502
2) Box Elder [486]498
3) Cache [372]378
4) Carbon [187]190
5) Daggett [206]208
6) Davis [527]540
7) Duchesne [253]257
8) Emery [166]169
9) Garfield [121]122
10) Grand [156]158
11) Iron [483]484
12) Juab [209]213
13) Kane [86]87
14) Millard [475]482
15) Morgan [304]308
16) Piute [247]250
17) Rich [88]89
18) Salt Lake [376]387
19) San Juan [86]89
20) Sanpete [313]317
21) Sevier [339]343
22) Summit [232]234
23) Tooele [219]222
24) Uintah [289]293
25) Utah [417]427
26) Wasatch [257]260
27) Washington [327]331
28) Wayne [247]250
29) Weber [479]487
(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [600]588
2) Box Elder [650]637
3) Cache [600]588
4) Carbon [600]588
5) Davis [655]642
6) Duchesne [600]588
7) Emery [600]588
8) Garfield [600]588
9) Grand [600]588
10) Iron [600]588
11) Juab [600]588
12) Kane [600]588
13) Millard [600]588
14) Morgan [600]588
15) Piute [600]588
16) Salt Lake [600]588
17) San Juan [600]588
18) Sanpete [600]588
19) Sevier [600]588
20) Summit [600]588
21) Tooele [600]588
22) Uintah [600]588
23) Utah [660]647
24) Wasatch [600]588
25) Washington [710]696
26) Wayne [600]588
27) Weber [655]642
(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver 247
2) Box Elder 266
3) Cache 275
4) Carbon [132]133
5) Daggett [161]163
6) Davis [275]278
7) Duchesne [168]170
8) Emery [141]142
9) Garfield [106]107
10) Grand [136]137
11) Iron [265]268
12) Juab [154]156
13) Kane [111]112
14) Millard [198]200
15) Morgan [200]202
16) Piute [194]196
17) Rich 108
18) Salt Lake 231
19) Sanpete [197]199
20) Sevier [202]204
21) Summit [206]207
22) Tooele [190]192
23) Uintah [210]212
24) Utah [255]257
25) Wasatch [212]214
26) Washington [232]234
27) Wayne [176]177
28) Weber [308]311
(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 56
2) Box Elder 102
3) Cache 129
4) Carbon 53
5) Davis 55
6) Duchesne 58
7) Garfield 52
8) Grand 53
9) Iron 53
10) Juab 54
11) Kane 52
12) Millard 51
13) Morgan 69
14) Rich 52
15) Salt Lake 58
16) San Juan 59
17) Sanpete 58
18) Summit 52
19) Tooele 56
20) Uintah 58
21) Utah 54
22) Wasatch 52
23) Washington 52
24) Weber 83
(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 17
2) Box Elder 64
3) Cache 90
4) Carbon 16
5) Davis 17
6) Duchesne 21
7) Garfield 16
8) Grand 16
9) Iron 16
10) Juab 17
11) Kane 16
12) Millard 15
13) Morgan 31
14) Rich 16
15) Salt Lake 17
16) San Juan 19
17) Sanpete 21
18) Summit 16
19) Tooele 16
20) Uintah 21
21) Utah 17
22) Wasatch 16
23) Washington 15
24) Weber 48
(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 [74]75
2) Box Elder [78]76
3) Cache [74]73
4) Carbon 53
5) Daggett [55]54
6) Davis [63]62
7) Duchesne [71]70
8) Emery [74]73
9) Garfield [79]80
10) Grand [80]81
11) Iron [76]77
12) Juab [67]66
13) Kane [77]75
14) Millard 79
15) Morgan 69
16) Piute [93]92
17) Rich 67
18) Salt Lake [71]70
19) San Juan [79]80
20) Sanpete [65]64
21) Sevier [66]65
22) Summit 74
23) Tooele 73
24) Uintah [83]84
25) Utah [68]67
26) Wasatch [54]53
27) Washington [67]66
28) Wayne 91
29) Weber [71]72
(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 23
2) Box Elder [24]23
3) Cache 24
4) Carbon 16
5) Daggett 15
6) Davis 20
7) Duchesne 23
8) Emery 22
9) Garfield 24
10) Grand 23
11) Iron 23
12) Juab 20
13) Kane [25]24
14) Millard 25
15) Morgan 22
16) Piute 27
17) Rich 21
18) Salt Lake 22
19) San Juan 26
20) Sanpete 19
21) Sevier 19
22) Summit 21
23) Tooele 21
24) Uintah 29
25) Utah 24
26) Wasatch 18
27) Washington 22
28) Wayne 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
3) Cache 16
4) Carbon 13
5) Daggett 12
6) Davis 13
7) Duchesne 14
8) Emery 15
9) Garfield 17
10) Grand 16
11) Iron 16
12) Juab 14
13) Kane 16
14) Millard 17
15) Morgan 14
16) Piute 19
17) Rich 14
18) Salt Lake 15
19) San Juan 17
20) Sanpete 14
21) Sevier 14
22) Summit 15
23) Tooele 14
24) Uintah 20
25) Utah 14
26) Wasatch 13
27) Washington 14
28) Wayne 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: [July 26, ]2012
Notice of Continuation: January 3, 2012
Authorizing, and Implemented or Interpreted Law: Art. XIII, Sec 2; 9-2-201; 11-13-302; 41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104; 59-2-201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303; 59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405; 59-2-405.1; 59-2-406; 59-2-508; 59-2-514; 59-2-515; 59-2-701; 59-2-702; 59-2-703; 59-2-704; 59-2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924; 59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104; 59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202; 59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1308.5; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365
Additional Information
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For questions regarding the content or application of this rule, please contact Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov.