No. 32044 (Amendment):R884-24P-53. 2008 Valuation Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515
DAR File No.: 32044
Filed: 10/14/2008, 01:31
Received by: NLRULE 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 commission to promulgate rules regarding the Property Tax Act, Part 5, "Farmland Assessment Act". Section 59-2-514 authorizes the 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 Uniform School Fund based on increased or decreased real and personal property valuation, including property assessed under the FAA (greenbelt). Property valuation (taxable value) changes have been recommended by class and by county. This year, 126 class/county valuations will increase, 78 will decrease and 133 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 2009, and a listing of property no longer qualifying which is removed from greenbelt during 2008. 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 on greenbelt. Property valuation changes have been recommended by class and by county. This year, 126 class/county valuations will increase, 78 will decrease and 133 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 greenbelt during 2009, and a listing of property no longer qualifying which is removed from greenbelt during 2008. 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 and persons other than businesses:
Each property owner with property eligible for assessment under the FAA may see a change in value, depending on property class and situs county as 126 such value indicators will increase, 78 will decrease and 133 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 greenbelt during 2009, and a listing of property no longer qualifying which is removed from greenbelt during 2008. 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 the FAA may see a change in value, depending on property class and situs county as 126 such value indicators will increase, 78 will decrease and 133 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 compliance cost can be determined without an exhaustive study of farmland acreage in each county by class, a listing of property newly-qualified for greenbelt during 2009, and a listing of property no longer qualifying which is removed from greenbelt during 2008. 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:
It is estimated the overall change due to this amendment is minimal. D'Arcy Dixon, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax Commission
Property Tax
210 N 1950 W
SALT LAKE CITY UT 84134Direct questions regarding this rule to:
Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@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:
12/01/2008
This rule may become effective on:
01/01/2009
Authorized by:
D'Arcy Dixon, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [
2008]2009 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 defined as farmland pursuant to Section 59-2-501 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 820
2) Cache [690]710
3) Carbon [540]530
4) Davis [840]860
5) Emery [525]510
6) Iron [815]820
7) Kane [450]430
8) Millard [800]810
9) Salt Lake [705]715
10) Utah [735]750
11) Washington [655]670
12) Weber [800]815(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 720
2) Cache [590]610
3) Carbon [440]430
4) Davis [740]760
5) Duchesne 495
6) Emery [425]410
7) Grand [410]400
8) Iron [715]720
9) Juab [460]450
10) Kane [350]330
11) Millard [700]710
12) Salt Lake [605]615
13) Sanpete 550
14) Sevier [570]575
15) Summit 475
16) Tooele 460
17) Utah [635]650
18) Wasatch 500
19) Washington [555]570
20) Weber [700]715(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 [565]580
2) Box Elder 570
3) Cache [440]460
4) Carbon [290]280
5) Davis [590]610
6) Duchesne 345
7) Emery [275]260
8) Garfield [220]215
9) Grand [260]250
10) Iron [565]570
11) Juab [310]300
12) Kane [200]180
13) Millard [550]560
14) Morgan 395
15) Piute [355]340
16) Rich [190]180
17) Salt Lake [455]465
18) San Juan [180]175
19) Sanpete 400
20) Sevier [420]425
21) Summit 325
22) Tooele 310
23) Uintah [385]375
24) Utah [485]500
25) Wasatch 350
26) Washington [405]420
27) Wayne [335]340
28) Weber [550]565(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 [465]480
2) Box Elder 470
3) Cache [340]360
4) Carbon [190]180
5) Daggett [220]200
6) Davis [490]510
7) Duchesne 245
8) Emery [175]160
9) Garfield [120]115
10) Grand [160]150
11) Iron [465]470
12) Juab [210]200
13) Kane [100]80
14) Millard [450]460
15) Morgan 295
16) Piute [255]240
17) Rich [90]80
18) Salt Lake [355]365
19) San Juan [80]75
20) Sanpete 300
21) Sevier [320]325
22) Summit 225
23) Tooele 210
24) Uintah [285]275
25) Utah [385]400
26) Wasatch 250
27) Washington [305]320
28) Wayne [235]240
29) Weber [450]465(b) Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [640]620
2) Box Elder [695]675
3) Cache [640]620
4) Carbon [640]620
5) Davis [695]675
6) Duchesne [640]620
7) Emery [640]620
8) Garfield [640]620
9) Grand [640]620
10) Iron [640]620
11) Juab [640]620
12) Kane [640]620
13) Millard [640]620
14) Morgan [640]620
15) Piute [640]620
16) Salt Lake [640]620
17) San Juan [640]620
18) Sanpete [640]620
19) Sevier [640]620
20) Summit [640]620
21) Tooele [640]620
22) Uintah [640]620
23) Utah [710]690
24) Wasatch [640]620
25) Washington [760]740
26) Wayne [640]620
27) Weber [695]675(c) Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver [255]245
2) Box Elder [250]260
3) Cache [265]270
4) Carbon 130
5) Daggett 160
6) Davis 270
7) Duchesne 165
8) Emery [130]140
9) Garfield [100]105
10) Grand [125]135
11) Iron [250]260
12) Juab 150
13) Kane 110
14) Millard 195
15) Morgan [185]195
16) Piute [175]190
17) Rich 105
18) Salt Lake 225
19) Sanpete 195
20) Sevier 200
21) Summit 205
22) Tooele 185
23) Uintah [195]205
24) Utah [240]250
25) Wasatch 210
26) Washington [220]230
27) Wayne [170]175
28) Weber 305(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
2) Box Elder [85]95
3) Cache [100]120
4) Carbon 50
5) Davis 50
6) Duchesne [65]55
7) Garfield 50
8) Grand 50
9) Iron [55]50
10) Juab 50
11) Kane 50
12) Millard 50
13) Morgan 65
14) Rich 50
15) Salt Lake [55]50
16) San Juan 50
17) Sanpete [60]55
18) Summit 50
19) Tooele 50
20) Uintah [60]55
21) Utah 50
22) Wasatch 50
23) Washington 50
24) Weber 80(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 [10]15
2) Box Elder [50]60
3) Cache [65]85
4) Carbon 15
5) Davis 15
6) Duchesne [30]20
7) Garfield 15
8) Grand 15
9) Iron [20]15
10) Juab 15
11) Kane 15
12) Millard 15
13) Morgan 30
14) Rich 15
15) Salt Lake [20]15
16) San Juan 15
17) Sanpete [25]20
18) Summit 15
19) Tooele 15
20) Uintah [25]20
21) Utah 15
22) Wasatch 15
23) Washington 15
24) Weber 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 [88]75
2) Box Elder [72]80
3) Cache [75]76
4) Carbon 56
5) Daggett 60
6) Davis 66
7) Duchesne [70]71
8) Emery [70]78
9) Garfield [80]83
10) Grand [76]84
11) Iron [68]75
12) Juab 70
13) Kane [85]81
14) Millard [84]83
15) Morgan [60]68
16) Piute [87]97
17) Rich [70]71
18) Salt Lake 72
19) San Juan [72]73
20) Sanpete 69
21) Sevier 70
22) Summit 78
23) Tooele 77
24) Uintah [74]84
25) Utah [60]65
26) Wasatch [57]58
27) Washington [65]72
28) Wayne [92]95
29) Weber 74(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 [28]25
2) Box Elder [23]27
3) Cache [24]25
4) Carbon [16]18
5) Daggett [17]18
6) Davis [21]22
7) Duchesne [22]24
8) Emery [21]25
9) Garfield [25]27
10) Grand [22]26
11) Iron [20]24
12) Juab [21]22
13) Kane [26]28
14) Millard [26]28
15) Morgan [19]22
16) Piute [27]31
17) Rich [23]24
18) Salt Lake [22]24
19) San Juan [22]24
20) Sanpete [21]23
21) Sevier [21]23
22) Summit [23]25
23) Tooele [24]25
24) Uintah [23]28
25) Utah [20]23
26) Wasatch [18]20
27) Washington [21]25
28) Wayne [28]32
29) Weber 23(iii) Graze III. The following counties shall assess Graze III property based upon the per acre values below:
TABLE 11
GR III
1) Beaver [18]17
2) Box Elder [15]18
3) Cache [15]16
4) Carbon [12]13
5) Daggett [12]13
6) Davis [13]14
7) Duchesne [14]15
8) Emery [14]16
9) Garfield [16]18
10) Grand [15]17
11) Iron [14]17
12) Juab [14]15
13) Kane 17
14) Millard [17]18
15) Morgan [12]14
16) Piute [17]20
17) Rich [14]15
18) Salt Lake [14]15
19) San Juan [15]16
20) Sanpete [14]15
21) Sevier [14]15
22) Summit [15]16
23) Tooele 15
24) Uintah [14]18
25) Utah [12]14
26) Wasatch [12]13
27) Washington [13]15
28) Wayne [18]20
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 [7]6
2) Box Elder [6]5
3) Cache 5
4) Carbon 5
5) Daggett 5
6) Davis 5
7) Duchesne 5
8) Emery [5]6
9) Garfield [6]5
10) Grand [5]6
11) Iron 6
12) Juab 5
13) Kane 5
14) Millard [6]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 [6]5
24) Uintah 6
25) Utah 5
26) Wasatch 5
27) Washington 5
28) Wayne [6]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 5KEY: taxation, personal property, property tax, appraisals
Date of Enactment or Last Substantive Amendment: [
March 28, 2008]2009Notice of Continuation: March 12, 2007
Authorizing, and Implemented or Interpreted Law: 59-2-515
Document Information
- Effective Date:
- 1/1/2009
- Publication Date:
- 11/01/2008
- Filed Date:
- 10/14/2008
- Agencies:
- Tax Commission,Property Tax
- Rulemaking Authority:
Section 59-2-515
- Authorized By:
- D'Arcy Dixon, Commissioner
- DAR File No.:
- 32044
- Related Chapter/Rule NO.: (1)
- R884-24P-53. 2004 Valuation Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515.