DAR File No. 40855
This rule was published in the November 1, 2016, issue (Vol. 2016, No. 21) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-53
2016 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.: 40855
Filed: 10/04/2016 03:10:50 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 (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 section sets the acreage value rates for 418 separate class-county combinations.
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 286 rates increase slightly and 132 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 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 it is proposed that 286 rates increase slightly and 132 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 affect 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 affect 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 affect 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 Rockwell, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Office 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:
12/01/2016
This rule may become effective on:
12/08/2016
Authorized by:
Rebecca Rockwell, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2016]2017
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 [789]799
2) Cache [681]688
3) Carbon [511]525
4) Davis [839]853
5) Emery [487]498
6) Iron [777]793
7) Kane [410]417
8) Millard [774]788
9) Salt Lake [692]711
10) Utah [734]749
11) Washington [636]649
12) Weber [780]803
(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 [693]702
2) Cache [581]587
3) Carbon [407]418
4) Davis [738]751
5) Duchesne [476]486
6) Emery [392]401
7) Grand [375]383
8) Iron [681]695
9) Juab [437]444
10) Kane [315]320
11) Millard [679]691
12) Salt Lake [595]611
13) Sanpete [526]535
14) Sevier [549]562
15) Summit [451]459
16) Tooele [440]447
17) Utah [635]648
18) Wasatch [478]485
19) Washington [542]553
20) Weber [684]704
(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 [554]557
2) Box Elder [545]552
3) Cache [441]445
4) Carbon [269]277
5) Davis [593]603
6) Duchesne [334]341
7) Emery [247]252
8) Garfield [206]210
9) Grand [237]242
10) Iron [541]552
11) Juab [294]299
12) Kane [174]177
13) Millard [537]547
14) Morgan [379]384
15) Piute [326]332
16) Rich [174]177
17) Salt Lake [453]465
18) San Juan [171]173
19) Sanpete [385]392
20) Sevier [409]418
21) Summit [307]313
22) Tooele [295]299
23) Uintah [363]370
24) Utah [487]497
25) Wasatch [332]337
26) Washington [398]406
27) Wayne [322]328
28) Weber [544]560
(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 [455]458
2) Box Elder [450]456
3) Cache [342]345
4) Carbon [173]178
5) Daggett [185]188
6) Davis [496]504
7) Duchesne [234]239
8) Emery [153]156
9) Garfield [111]113
10) Grand [143]146
11) Iron [442]451
12) Juab [195]198
13) Kane [79]80
14) Millard [437]445
15) Morgan [281]285
16) Piute [228]232
17) Rich [81]82
18) Salt Lake [351]360
19) San Juan [78]79
20) Sanpete [290]295
21) Sevier [313]320
22) Summit [212]216
23) Tooele [201]204
24) Uintah [268]273
25) Utah [391]399
26) Wasatch [237]240
27) Washington [300]306
28) Wayne [227]231
29) Weber [444]457
(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [601]614
2) Box Elder [651]665
3) Cache [601]614
4) Carbon [601]614
5) Davis [656]670
6) Duchesne [601]614
7) Emery [601]614
8) Garfield [601]614
9) Grand [601]614
10) Iron [601]614
11) Juab [601]614
12) Kane [601]614
13) Millard [601]614
14) Morgan [601]614
15) Piute [601]614
16) Salt Lake [601]614
17) San Juan [601]614
18) Sanpete [601]614
19) Sevier [601]614
20) Summit [601]614
21) Tooele [601]614
22) Uintah [601]614
23) Utah [661]675
24) Wasatch [601]614
25) Washington [711]726
26) Wayne [601]614
27) Weber [656]670
(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver [234]235
2) Box Elder [252]255
3) Cache [261]264
4) Carbon [127]131
5) Daggett [153]156
6) Davis [264]268
7) Duchesne [163]166
8) Emery [135]138
9) Garfield [102]104
10) Grand [130]133
11) Iron [256]261
12) Juab [150]152
13) Kane [107]109
14) Millard [190]193
15) Morgan [193]196
16) Piute [187]190
17) Rich [103]105
18) Salt Lake [222]228
19) Sanpete [190]193
20) Sevier [195]199
21) Summit [198]202
22) Tooele [183]186
23) Uintah [203]207
24) Utah [246]251
25) Wasatch [205]208
26) Washington [223]227
27) Wayne [169]172
28) Weber [292]300
(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 51
2) Box Elder [92]93
3) Cache [117]118
4) Carbon [48]49
5) Davis [51]52
6) Duchesne [53]54
7) Garfield [47]48
8) Grand [48]49
9) Iron [48]49
10) Juab [50]51
11) Kane [47]48
12) Millard [46]47
13) Morgan [63]64
14) Rich [47]48
15) Salt Lake [53]54
16) San Juan [52]53
17) Sanpete [53]54
18) Summit [47]48
19) Tooele [51]52
20) Uintah [53]54
21) Utah [49]50
22) Wasatch [47]48
23) Washington [47]48
24) Weber [76]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 15
2) Box Elder [58]59
3) Cache [82]83
4) Carbon 15
5) Davis 16
6) Duchesne 19
7) Garfield 15
8) Grand 15
9) Iron 15
10) Juab 16
11) Kane 15
12) Millard 14
13) Morgan 28
14) Rich 15
15) Salt Lake 15
16) San Juan 17
17) Sanpete 19
18) Summit 15
19) Tooele 14
20) Uintah 19
21) Utah 16
22) Wasatch 15
23) Washington 14
24) Weber [44]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 70
2) Box Elder [74]75
3) Cache 70
4) Carbon [51]52
5) Daggett [51]52
6) Davis [60]61
7) Duchesne [68]69
8) Emery [70]72
9) Garfield [75]76
10) Grand [76]78
11) Iron [73]74
12) Juab [64]65
13) Kane [74]75
14) Millard [75]76
15) Morgan [66]67
16) Piute [89]91
17) Rich [64]65
18) Salt Lake [68]70
19) San Juan [74]75
20) Sanpete [62]63
21) Sevier [63]64
22) Summit [71]72
23) Tooele [70]71
24) Uintah [79]80
25) Utah [65]66
26) Wasatch [52]53
27) Washington [64]65
28) Wayne [87]89
29) Weber [68]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 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 23
10) Grand 22
11) Iron 22
12) Juab 19
13) Kane 24
14) Millard 24
15) Morgan 21
16) Piute 26
17) Rich 20
18) Salt Lake [21]22
19) San Juan 24
20) Sanpete 18
21) Sevier 18
22) Summit 20
23) Tooele 20
24) Uintah [28]29
25) Utah 23
26) Wasatch 17
27) Washington 21
28) Wayne [28]29
29) Weber 20
(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values below:
TABLE 11
GR III
1) Beaver 16
2) Box Elder 17
3) Cache 15
4) Carbon [12]13
5) Daggett 11
6) Davis [12]13
7) Duchesne 13
8) Emery 14
9) Garfield 16
10) Grand 15
11) Iron 15
12) Juab 13
13) Kane 15
14) Millard 16
15) Morgan 13
16) Piute 18
17) Rich 13
18) Salt Lake [14]15
19) San Juan [16]17
20) Sanpete 13
21) Sevier 13
22) Summit 14
23) Tooele 13
24) Uintah 19
25) Utah [13]14
26) Wasatch 12
27) Washington 13
28) Wayne 18
29) Weber 14
(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 14], 2016
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 Office of Administrative Rules.