No. 39815 (Amendment): 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

(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 Commission
Property 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 [e-mail]

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

 

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