NOTICE OF SUBSTANTIVE CHANGE
TYPE OF FILING: Amendment
1. Agency Information
Tax Commission, Property Tax
2. Contact Persons
Please address questions regarding information on this notice to the persons listed above.
3. General Information
A. Rule or section catchline:
R884-24P-53. 2026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515
B. Purpose of the new rule or reason for the change:
Section 59-2-515 authorizes the State Tax Commission to make rules necessary to effectuate the Farmland Assessment Act (FAA).
Section 59-2-514 creates the State Farmland Advisory Committee and requires a person appointed by the Commission to serve as chair. This committee reviews several classifications of land in agricultural use in the various areas of the state and recommends a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural use. The recommendations are then submitted to the commission for approval and publication in rule. This proposed section represents the committee's recommendations.
Section 59-2-503 authorizes the State Tax Commission to designate acceptable standards of agricultural production.
As the Property Tax Division (division) is retiring the division's standards of practice, this amendment codifies some of the division's standards of practice related to this section.
C. Summary of the new rule or change:
The amendment provides 2027 updates for a range of values for classifications of agricultural land throughout the state based upon productive capabilities of the land when devoted to agricultural use.
The changes codify existing standards of practice for classifying property assessed for agricultural use under Section 59-2-503, and the classified property's associated production rates.
5. Fiscal Information
Provide an estimate and written explanation of the aggregate anticipated cost or savings to:
The aggregate anticipated cost or savings for the state budget is undetermined. However, based on available information, the overall aggregate anticipated cost or savings for the state budget is expected to be minimal as a result of this amendment.
The Education Fund receives revenue based on increased or decreased real and personal property valuation, including property assessed under the FAA.
Property valuation changes have been recommended by class and by county. 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 the FAA assessment in the coming year.
The changes that codify the division's standards of practice are not expected to impact the state budget because they codify existing practice.
The aggregate anticipated cost or savings for local governments is undetermined. However, based on available information, the overall aggregate anticipated cost or savings for local governments is expected to be minimal.
6. Regulatory Impact Summary Table
Enter the cost or savings in the relevant cell. If there is no cost or savings, enter, "$0." If a cost or savings is inestimable, enter, "inestimable."
7. Regulatory Impact Analysis Approval
Commissioner of the Tax Commission, Rebecca L. Rockwell, has reviewed and approved this regulatory impact analysis.
8. Family Impact Information
A. The agency has considered this rule's impact on family health, stability, and formation:
9. Citation Information
Provide citations to the statutory authority for the rule. If there is also a federal requirement for the rule, provide a citation to that requirement:
11. Public Notice Information
The public may submit written or oral comments to the agency identified in box 1.
A. Comments will be accepted until:
12. Effective Date Information
This rule change MAY become effective on:
(NOTE: This is the date the agency anticipates making the filing effective. It is NOT the effective date)
13. Agency Authorization Information
Agency head or
designee and title:
Rebecca Rockwell, Commissioner
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2026]2027 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Sections 59-2-503 and 59-2-515. (1) As used in this section: (a)(i) "Animal unit" means the forage required to maintain a mother cow that is approximately 1,000 pounds and the cow's calf in thrifty condition for one year, based on an average month. (ii) "Animal unit" includes another type of mature female animal of average weight and the animal's unweaned offspring for purposes of calculating the equivalent forage requirements for other qualifying livestock. (b) "Animal unit month" or "AUM" means 1/12 of an animal unit. [(1)](2) 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)](3) 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 in TABLE 1, Irrigated I:
(ii) Irrigated II. The following counties shall assess Irrigated II property based upon the per acre values listed in TABLE 2, Irrigated II:
(iii) Irrigated III. The following counties shall assess Irrigated III property based upon the per acre values listed in TABLE 3, Irrigated III:
(iv) Irrigated IV. The following counties shall assess Irrigated IV property based upon the per acre values listed in TABLE 4, Irrigated IV:
(b) Fruit orchards. The following counties shall assess fruit orchards based upon the per acre values listed in TABLE 5, Fruit Orchards:
(c) Meadow IV. The following counties shall assess Meadow IV property based upon per acre values listed in TABLE 6, Meadow IV:
(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 in TABLE 7, Dry III:
(ii) Dry IV. The following counties shall assess Dry IV property based upon the per acre values listed in TABLE 8, Dry IV:
(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 in TABLE 9, Graze I:
(ii) Graze II. The following counties shall assess Graze II property based upon the per acre values listed in TABLE 10, Graze II:
(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values in TABLE 11, Graze III:
(iv) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed in TABLE 12, Graze IV:
(f) Nonproductive Land. The following counties shall assess property classified as Nonproductive Land based upon the per acre value listed in TABLE 13, Nonproductive Land:
TABLE 13
Nonproductive Land
(B) the operation is actively devoted to agricultural use, as defined in Section 59-2-502, by providing enough forage to support 25-50 hives per acre;(x) the gross income to the landowner or tenant from the operation, less all operation expenses, yields a positive net income; (xi) if the property owner pays a beekeeper to stage the operation on the property, the property owner counts the staging fee as an expense; and (xii) if the operation's beekeeper pays rent to the property owner, the rent is an expense to the honeybee operation. (b) On an application for agricultural assessment under Section 59-2-503, a property owner shall consent to an annual audit of a honeybee operation, including reporting honey production and all expenses and income related to the honeybee operation. [(3)](7) This rule shall be implemented and become binding beginning January 1, [2026]2027. KEY: taxation, personal property, property tax, appraisals
Date of Last Change: [August 7,] 2026 Notice of Continuation: November 9, 2021
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
!--dar--
