DAR File No. 39815
This rule was published in the November 1, 2015, issue (Vol. 2015, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-53
2015 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.: 39815
Filed: 10/08/2015 11:47:36 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. The rule sets the acreage value rates for 418 separate class-county combinations. This year it is proposed that 126 rates decrease slightly, 164 increase slightly, and 128 have no change.
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 it is proposed that 126 rates decrease slightly, 164 increase slightly, and 128 have no change. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for FAA in the coming year. However, it is estimated that the overall change is minimal due to this amendment.
local governments:
The amount of savings 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 it is proposed that 126 rates decrease slightly, 164 increase slightly, and 128 have no change. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for FAA in the coming year. However, it is estimated that the overall change is minimal due to this amendment. County assessors' 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. The effect on the property owner will depend on the mix of property types and situs. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for FAA in the coming year. In addition, the cost will be further 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. The effect on the property owner will depend on the mix of property types and situs. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for FAA in the coming year. In addition, the cost will be further 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. The effect on the property owner will depend on the mix of property types and situs. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for FAA in the coming year. In addition, the cost will be further 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.
Rebecca L. Rockwell, 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:
12/01/2015
This rule may become effective on:
12/08/2015
Authorized by:
Rebecca Rockwell, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2015]2016
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 [798]789
2) Cache [674]681
3) Carbon [500]511
4) Davis [835]839
5) Emery [479]487
6) Iron [760]777
7) Kane [401]410
8) Millard [764]774
9) Salt Lake [695]692
10) Utah [730]734
11) Washington [624]636
12) Weber [769]780
(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 [701]693
2) Cache [576]581
3) Carbon [398]407
4) Davis [734]738
5) Duchesne [468]476
6) Emery [385]392
7) Grand [370]375
8) Iron [666]681
9) Juab [432]437
10) Kane [308]315
11) Millard [670]679
12) Salt Lake [597]595
13) Sanpete [515]526
14) Sevier [539]549
15) Summit [441]451
16) Tooele [434]440
17) Utah [631]635
18) Wasatch [467]478
19) Washington [532]542
20) Weber [675]684
(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 [546]554
2) Box Elder [552]545
3) Cache [437]441
4) Carbon [263]269
5) Davis [590]593
6) Duchesne [328]334
7) Emery [242]247
8) Garfield [202]206
9) Grand [233]237
10) Iron [530]541
11) Juab [291]294
12) Kane [171]174
13) Millard [530]537
14) Morgan [371]379
15) Piute [319]326
16) Rich [170]174
17) Salt Lake [454]453
18) San Juan [178]171
19) Sanpete [377]385
20) Sevier [401]409
21) Summit [300]307
22) Tooele [290]295
23) Uintah [356]363
24) Utah [484]487
25) Wasatch [325]332
26) Washington [391]398
27) Wayne [315]322
28) Weber [537]544
(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 [449]455
2) Box Elder [456]450
3) Cache [339]342
4) Carbon [170]173
5) Daggett 185
6) Davis [494]496
7) Duchesne [230]234
8) Emery [151]153
9) Garfield [108]111
10) Grand [141]143
11) Iron [432]442
12) Juab [193]195
13) Kane [78]79
14) Millard [432]437
15) Morgan [274]281
16) Piute [223]228
17) Rich [79]81
18) Salt Lake [352]351
19) San Juan [81]78
20) Sanpete [283]290
21) Sevier [307]313
22) Summit [208]212
23) Tooele [198]201
24) Uintah [263]268
25) Utah [389]391
26) Wasatch [232]237
27) Washington [294]300
28) Wayne [222]227
29) Weber [438]444
(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [603]601
2) Box Elder [653]651
3) Cache [603]601
4) Carbon [603]601
5) Davis [658]656
6) Duchesne [603]601
7) Emery [603]601
8) Garfield [603]601
9) Grand [603]601
10) Iron [603]601
11) Juab [603]601
12) Kane [603]601
13) Millard [603]601
14) Morgan [603]601
15) Piute [603]601
16) Salt Lake [603]601
17) San Juan [603]601
18) Sanpete [603]601
19) Sevier [603]601
20) Summit [603]601
21) Tooele [603]601
22) Uintah [603]601
23) Utah [603]661
24) Wasatch [603]601
25) Washington [713]711
26) Wayne [603]601
27) Weber [658]656
(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver [231]234
2) Box Elder [255]252
3) Cache [259]261
4) Carbon [125]127
5) Daggett 153
6) Davis [263]264
7) Duchesne [160]163
8) Emery [133]135
9) Garfield [100]102
10) Grand [128]130
11) Iron [251]256
12) Juab [148]150
13) Kane [105]107
14) Millard [187]190
15) Morgan [189]193
16) Piute [183]187
17) Rich [100]103
18) Salt Lake [223]222
19) Sanpete [186]190
20) Sevier [191]195
21) Summit [193]198
22) Tooele [180]183
23) Uintah [199]203
24) Utah [244]246
25) Wasatch [200]205
26) Washington [219]223
27) Wayne [165]169
28) Weber [288]292
(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 [50]51
2) Box Elder [93]92
3) Cache [116]117
4) Carbon [47]48
5) Davis [50]51
6) Duchesne [52]53
7) Garfield [46]47
8) Grand [47]48
9) Iron [47]48
10) Juab [49]50
11) Kane [46]47
12) Millard 46
13) Morgan [61]63
14) Rich [46]47
15) Salt Lake 53
16) San Juan [54]52
17) Sanpete [52]53
18) Summit [46]47
19) Tooele [50]51
20) Uintah [52]53
21) Utah 49
22) Wasatch [46]47
23) Washington [46]47
24) Weber [75]76
(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 15
2) Box Elder [59]58
3) Cache [81]82
4) Carbon [14]15
5) Davis 16
6) Duchesne 19
7) Garfield [14]15
8) Grand [14]15
9) Iron [14]15
10) Juab [15]16
11) Kane [14]15
12) Millard [13]14
13) Morgan 28
14) Rich [14]15
15) Salt Lake 15
16) San Juan 17
17) Sanpete 19
18) Summit [14]15
19) Tooele 14
20) Uintah 19
21) Utah [15]16
22) Wasatch [14]15
23) Washington [13]14
24) Weber [43]44
(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 [69]70
2) Box Elder [75]74
3) Cache 70
4) Carbon [50]51
5) Daggett 51
6) Davis 60
7) Duchesne [67]68
8) Emery [69]70
9) Garfield [74]75
10) Grand [75]76
11) Iron [71]73
12) Juab [63]64
13) Kane [72]74
14) Millard [74]75
15) Morgan [64]66
16) Piute [87]89
17) Rich [63]64
18) Salt Lake 68
19) San Juan [77]74
20) Sanpete [61]62
21) Sevier [62]63
22) Summit [69]71
23) Tooele [68]70
24) Uintah [78]79
25) Utah 65
26) Wasatch [51]52
27) Washington [63]64
28) Wayne [85]87
29) Weber [67]68
(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 22
2) Box Elder 23
3) Cache 23
4) Carbon 15
5) Daggett 14
6) Davis 19
7) Duchesne 22
8) Emery 21
9) Garfield [22]23
10) Grand 22
11) Iron 22
12) Juab 19
13) Kane [23]24
14) Millard [23]24
15) Morgan 21
16) Piute [25]26
17) Rich 20
18) Salt Lake 21
19) San Juan [25]24
20) Sanpete 18
21) Sevier 18
22) Summit 20
23) Tooele 20
24) Uintah [27]28
25) Utah 23
26) Wasatch 17
27) Washington 21
28) Wayne [27]28
29) Weber 20
(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values below:
. . . . . . .
(iv) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed below:
. . . . . . .
(f) Land classified as nonproductive shall be assessed as follows on a per acre basis:
. . . . . . .
KEY: taxation, personal property, property tax, appraisals
Date of Enactment or Last Substantive Amendment: [
January 1,
]2015
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
More information about a Notice of Proposed Rule is available online.
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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. For questions about the rulemaking process, please contact the Division of Administrative Rules.