DAR File No. 38058
This rule was published in the November 1, 2013, issue (Vol. 2013, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-53
2013 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.: 38058
Filed: 10/10/2013 11:47:33 AM
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 (FAA). 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. Irrigated farm land values decreased in all counties primarily due to declines in production and increases in costs; average decline across all counties was approximately 6%. Orchard land values declined in all counties due to cost increases more than offsetting production/ price increases. Only marginal decreases were made to meadow cropland values being impacted by the decreasing value of feeds/forages and increasing costs. Dry farm land values decreased across all counties due to amount of precipitation received and increased costs. Grazing land values were negatively impacted by forage prices, precipitation levels, livestock prices, and production costs. No change in value was recommended for non-productive land.
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 FAA. Property valuation (taxable value) changes have been recommended by class and by county. This year, no class/county valuations will increase, 302 will decrease and 162 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 2014 and a listing of property no longer qualifying that is removed from FAA during 2013. 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, no class/county valuations will increase, 302 will decrease and 162 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 2014 and a listing of property no longer qualifying that is removed from FAA during 2013. 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 no such value indicators will increase, 303 will decrease and 162 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 2014 and a listing of property no longer qualifying which is removed from FAA during 2013. 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 no such value indicators will increase, 303 will decrease and 162 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 2014 and a listing of property no longer qualifying which is removed from FAA during 2013. 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 no such value indicators will increase, 303 will decrease and 162 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. 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 property values which may result in a change of property tax amounts due.
Robert Pero, 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:
12/02/2013
This rule may become effective on:
12/09/2013
Authorized by:
Robert Pero, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [
2013
]
2014
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 [872]820 2) Cache [752]707 3) Carbon [560]525 4) Davis [914]870 5) Emery [537]504 6) Iron [851]801 7) Kane [449]422 8) Millard [853]804 9) Salt Lake [763]710 10) Utah [801]755 11) Washington [703]659 12) Weber [856]808
(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 [766]720 2) Cache [642]603 3) Carbon [446]418 4) Davis [803]764 5) Duchesne [523]490 6) Emery [432]406 7) Grand [414]389 8) Iron [746]701 9) Juab [477]450 10) Kane [345]324 11) Millard [748]705 12) Salt Lake [656]610 13) Sanpete [576]542 14) Sevier [602]567 15) Summit [497]466 16) Tooele [487]456 17) Utah [693]653 18) Wasatch [524]492 19) Washington [599]561 20) Weber [751]709
(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 [610]574 2) Box Elder [603]567 3) Cache [487]458 4) Carbon [295]277 5) Davis [646]615 6) Duchesne [367]344 7) Emery [272]255 8) Garfield [227]213 9) Grand [261]245 10) Iron [593]557 11) Juab [321]303 12) Kane [191]179 13) Millard [592]558 14) Morgan [416]391 15) Piute [358]336 16) Rich [191]179 17) Salt Lake [499]464 18) San Juan [195]181 19) Sanpete [422]397 20) Sevier [448]422 21) Summit [338]317 22) Tooele [326]305 23) Uintah [397]375 24) Utah [531]501 25) Wasatch [364]342 26) Washington [440]413 27) Wayne [354]332 28) Weber [597]564
(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 [502]472 2) Box Elder [498]468 3) Cache [378]355 4) Carbon [190]178 5) Daggett [208]195 6) Davis [540]514 7) Duchesne [257]241 8) Emery [169]158 9) Garfield [122]115 10) Grand [158]149 11) Iron [484]455 12) Juab [213]201 13) Kane [87]82 14) Millard [482]454 15) Morgan [308]289 16) Piute [250]235 17) Rich [89]83 18) Salt Lake [387]360 19) San Juan [89]83 20) Sanpete [317]298 21) Sevier [343]324 22) Summit [234]220 23) Tooele [222]208 24) Uintah [293]277 25) Utah [427]403 26) Wasatch [260]244 27) Washington [331]310 28) Wayne [250]234 29) Weber [487]461
(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [588]574 2) Box Elder [637]622 3) Cache [588]574 4) Carbon [588]574 5) Davis [642]627 6) Duchesne [588]574 7) Emery [588]574 8) Garfield [588]574 9) Grand [588]574 10) Iron [588]574 11) Juab [588]574 12) Kane [588]574 13) Millard [588]574 14) Morgan [588]574 15) Piute [588]574 16) Salt Lake [588]574 17) San Juan [588]586 18) Sanpete [588]574 19) Sevier [588]574 20) Summit [588]574 21) Tooele [588]574 22) Uintah [588]574 23) Utah [647]631 24) Wasatch [588]574 25) Washington [696]679 26) Wayne [588]574 27) Weber [642]627
(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver [247]243 2) Box Elder [266]262 3) Cache [275]271 4) Carbon [133]131 5) Daggett [163]161 6) Davis [278]274 7) Duchesne [170]168 8) Emery [142]140 9) Garfield [107]105 10) Grand [137]135 11) Iron [268]264 12) Juab [156]154 13) Kane [112]110 14) Millard [200]197 15) Morgan [202]199 16) Piute [196]193 17) Rich [108]106 18) Salt Lake [231]228 19) Sanpete [199]196 20) Sevier [204]201 21) Summit [207]204 22) Tooele [192]189 23) Uintah [212]209 24) Utah [257]253 25) Wasatch [214]211 26) Washington [234]231 27) Wayne [177]174 28) Weber [311]303
(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]53 2) Box Elder [102]96 3) Cache [129]121 4) Carbon [53]50 5) Davis [55]52 6) Duchesne [58]54 7) Garfield [52]49 8) Grand [53]50 9) Iron [53]50 10) Juab [54]51 11) Kane [52]49 12) Millard [51]48 13) Morgan [69]65 14) Rich [52]49 15) Salt Lake [58]54 16) San Juan [59]55 17) Sanpete [58]55 18) Summit [52]49 19) Tooele [56]52 20) Uintah [58]55 21) Utah [54]51 22) Wasatch [52]49 23) Washington [52]49 24) Weber [83]78
(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]16 2) Box Elder [64]60 3) Cache [90]85 4) Carbon [16]15 5) Davis [17]16 6) Duchesne [21]20 7) Garfield [16]15 8) Grand [16]15 9) Iron [16]15 10) Juab [17]16 11) Kane [16]15 12) Millard [15]14 13) Morgan [31]29 14) Rich [16]15 15) Salt Lake [17]16 16) San Juan [19]18 17) Sanpete [21]20 18) Summit [16]15 19) Tooele [16]15 20) Uintah [21]20 21) Utah [17]16 22) Wasatch [16]15 23) Washington [15]14 24) Weber [48]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 below:
TABLE 9
GR I
1) Beaver [75]74 2) Box Elder [76]75 3) Cache [73]72 4) Carbon [53]52 5) Daggett [54]53 6) Davis [62]61 7) Duchesne [70]69 8) Emery [73]72 9) Garfield [80]79 10) Grand [81]80 11) Iron [77]76 12) Juab [66]65 13) Kane [75]74 14) Millard [79]78 15) Morgan [69]68 16) Piute [92]91 17) Rich [67]66 18) Salt Lake [70]69 19) San Juan [80]79 20) Sanpete [64]63 21) Sevier [65]64 22) Summit [74]73 23) Tooele [73]72 24) Uintah [84]83 25) Utah [67]66 26) Wasatch [53]52 27) Washington [66]65 28) Wayne [91]90 29) Weber [72]71
(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 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 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: [February 21, ]2013
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; 59-2-1703
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.