DAR File No. 27513
Tax Commission, Property Tax
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
NOTICE OF PROPOSED RULE
DAR File No.: 27513
Filed: 10/29/2004, 01:19
Received by: NL
RULE ANALYSIS
Purpose of the rule or reason for the change:
Section 59-2-515 authorizes the Tax Commission to promulgate rules regarding the Property Tax Act, Part 5, Farmland Assessment Act (FAA). Section 59-2-514 authorizes the Tax Commission to receive valuation recommendations from the State Farmland Advisory Committee for implementation as outlined in Section R884-24P-53.
Summary of the rule or change:
This amendment annually updates the agricultural use-values to be applied by county assessors to land qualifying for valuation and assessment under the FAA. The values are recommended to the Tax Commission by the State Farmland Evaluation Advisory Committee, which meets under the authority of Section 59-2-514.
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, 60 class/county valuations will increase, 30 will decrease, and 131 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 2005, and a listing of property no longer qualifying and removed from greenbelt during 2005. 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, 60 class/county valuations will increase, 30 will decrease, and 131 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 2005, and a listing of property no longer qualifying and removed from greenbelt during 2005. 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 done and represents no significant cost in time. or money to the assessor's offices.
other persons:
Each property owner with proper eligible for assessment under the FAA may see a change in value, depending on property class and situs county; 60 such value indicators will increase, 30 will decrease, and 131 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 2005, and a listing of property no longer qualifying and removed from greenbelt during 2005. 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 Farmland Assessment Act may see a change in value, depending on property class and situs county; 60 such value indicators will increase, 30 will decrease, and 131 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 2005, and a listing of property no longer qualifying and removed from greenbelt during 2005. 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:
The fiscal impact to businesses will vary depending on the county and the property classification. The impact is estimated to be minimal.
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Property Tax
210 N 1950 W
SALT LAKE CITY UT 84134
Direct 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:
12/15/2004
This rule may become effective on:
12/16/2004
Authorized by:
Pam Hendrickson, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-53. [2004]2005 Valuation Guides
for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah
Code Ann. Section 59-2-515.
A. 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.
1. The schedules shall be based on the productivity of the various types of agricultural land as determined through crop budgets and net rents.
2. Proposed schedules shall be transmitted by the Property Tax Division to county assessors for comment before adoption.
3. County assessors may not deviate from the schedules.
4. 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.
B. All property defined as farmland pursuant to Section 59-2- 501 shall be assessed on a per acre basis as follows:
1. Irrigated farmland shall be assessed under the following classifications.
a) 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 [830]820
2) Cache 680
3) Carbon 550
4) Davis 815
5) Emery 530
6) Iron [805]800
7) Kane [475]460
8) Millard 790
9) Salt Lake [705]700
10) Utah [740]735
11) Washington [665]655
12) Weber [775]770
b) 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 [730]720
2) Cache 580
3) Carbon 450
4) Davis 715
5) Duchesne [495]490
6) Emery 430
7) Grand 410
8) Iron [705]700
9) Juab [430]440
10) Kane [375]360
11) Millard 690
12) Salt Lake [605]600
13) Sanpete [540]550
14) Sevier 575
15) Summit 470
16) Tooele [440]445
17) Utah [640]635
18) Wasatch 510
19) Washington [565]555
20) Weber [675]670
c) 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
2) Box Elder [580]570
3) Cache 430
4) Carbon 300
5) Davis 565
6) Duchesne [345]340
7) Emery 280
8) Garfield [210]205
9) Grand 260
10) Iron [555]550
11) Juab [280]290
12) Kane [225]210
13) Millard 540
14) Morgan 380
15) Piute [355]350
16) Rich [210]200
17) Salt Lake [455]450
18) San Juan [185]190
19) Sanpete [390]400
20) Sevier 425
21) Summit 320
22) Tooele [290]295
23) Uintah 370
24) Utah [490]485
25) Wasatch 360
26) Washington [415]405
27) Wayne [365]355
28) Weber [525]520
d) 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
2) Box Elder [480]470
3) Cache 330
4) Carbon 200
5) Daggett [230]220
6) Davis 465
7) Duchesne [245]240
8) Emery 180
9) Garfield [110]105
10) Grand 160
11) Iron [455]450
12) Juab [180]190
13) Kane [125]110
14) Millard 440
15) Morgan 280
16) Piute [255]250
17) Rich [110]100
18) Salt Lake [355]350
19) San Juan [85]90
20) Sanpete [290]300
21) Sevier 325
22) Summit 220
23) Tooele [190]195
24) Uintah 270
25) Utah [390]385
26) Wasatch 260
27) Washington [315]305
28) Wayne [265]255
29) Weber [425]420
2. Fruit orchards shall be assessed per acre based upon the following schedule:
TABLE 5
Fruit Orchards
1) Beaver [600]610
2) Box Elder [650]665
3) Cache [600]610
4) Carbon [600]610
5) Davis [640]655
6) Duchesne [600]610
7) Emery [600]610
8) Garfield [600]610
9) Grand [600]610
10) Iron [600]610
11) Juab [600]610
12) Kane [600]610
13) Millard [600]610
14) Morgan [600]610
15) Piute [600]610
16) Salt Lake [600]610
17) San Juan [600]610
18) Sanpete [600]610
19) Sevier [600]610
20) Summit [600]610
21) Tooele [600]610
22) Uintah [600]610
23) Utah [630]645
24) Wasatch [600]610
25) Washington [760]770
26) Wayne [600]610
27) Weber [640]655
3. Meadow IV property shall be assessed per acre based upon the following schedule:
TABLE 6
Meadow IV
1) Beaver 230
2) Box Elder [240]235
3) Cache 255
4) Carbon 130
5) Daggett 170
6) Davis 260
7) Duchesne 160
8) Emery 125
9) Garfield 95
10) Grand 125
11) Iron 225
12) Juab [140]145
13) Kane [100]95
14) Millard 190
15) Morgan 175
16) Piute 160
17) Rich [110]105
18) Salt Lake 225
19) Sanpete [185]190
20) Sevier 200
21) Summit 195
22) Tooele 175
23) Uintah 180
24) Utah 230
25) Wasatch 210
26) Washington 215
27) Wayne 160
28) Weber 285
4. Dry land shall be classified as one of the following two categories and shall be assessed on a per acre basis as follows:
a) Dry III. The following counties shall assess Dry III property based upon the per acre values listed below:
TABLE 7
Dry III
1) Beaver 40
2) Box Elder [70]60
3) Cache [65]55
4) Carbon 40
5) Davis [50]45
6) Duchesne 40
7) Garfield 40
8) Grand 40
9) Iron 40
10) Juab 40
11) Kane 40
12) Millard [45]40
13) Morgan [50]45
14) Rich [45]40
15) Salt Lake 40
16) San Juan 40
17) Sanpete 40
18) Summit 40
19) Tooele 40
20) Uintah 40
21) Utah 40
22) Washington 40
23) Weber [45]40
b) Dry IV. The following counties shall assess Dry IV property based upon the per acre values listed below:
TABLE 8
Dry IV
1) Beaver 5
2) Box Elder [35]25
3) Cache [30]20
4) Carbon 5
5) Davis [15]10
6) Duchesne 5
7) Garfield 5
8) Grand 5
9) Iron 5
10) Juab 5
11) Kane 5
12) Millard [10]5
13) Morgan [15]10
14) Rich [10]5
15) Salt Lake 5
16) San Juan 5
17) Sanpete 5
18) Summit 5
19) Tooele 5
20) Uintah 5
21) Utah 5
22) Washington 5
23) Weber [10]5
5. Grazing land shall be classified as one of the following four categories and shall be assessed on a per acre basis as follows:
a) Graze 1. The following counties shall assess Graze I property based upon the per acre values listed below:
TABLE 9
GR I
1) Beaver [57]58
2) Box Elder [56]55
3) Cache [61]59
4) Carbon [56]64
5) Daggett [65]58
6) Davis [60]57
7) Duchesne [64]68
8) Emery [56]59
9) Garfield [58]67
10) Grand [67]75
11) Iron [57]58
12) Juab [62]67
13) Kane [71]77
14) Millard [70]73
15) Morgan 52
16) Piute [54]66
17) Rich [65]64
18) Salt Lake [65]64
19) San Juan [56]66
20) Sanpete [62]68
21) Sevier [60]68
22) Summit [52]58
23) Tooele [72]68
24) Uintah [58]65
25) Utah 50
26) Wasatch [51]53
27) Washington [56]55
28) Wayne [63]74
29) Weber [61]60
b) Graze II. The following counties shall assess Graze II property based upon the per acre values listed below:
TABLE 10
GR II
1) Beaver [16]17
2) Box Elder 16
3) Cache 17
4) Carbon [16]18
5) Daggett [18]17
6) Davis [17]16
7) Duchesne [18]20
8) Emery [16]17
9) Garfield [16]19
10) Grand [19]22
11) Iron [16]17
12) Juab [18]19
13) Kane [20]22
14) Millard [20]21
15) Morgan 15
16) Piute [15]19
17) Rich 18
18) Salt Lake 18
19) San Juan [16]19
20) Sanpete [17]19
21) Sevier [17]19
22) Summit [15]17
23) Tooele [20]19
24) Uintah [17]19
25) Utah 14
26) Wasatch [14]15
27) Washington 16
28) Wayne [18]21
29) Weber 17
c) Graze III. The following counties shall assess Graze III property based upon the per acre values below:
TABLE 11
GR III
1) Beaver [10]11
2) Box Elder 10
3) Cache 11
4) Carbon [10]12
5) Daggett [12]11
6) Davis 11
7) Duchesne [12]13
8) Emery [10]11
9) Garfield [11]13
10) Grand [12]14
11) Iron [10]11
12) Juab [11]13
13) Kane [13]15
14) Millard [13]14
15) Morgan 10
16) Piute [10]13
17) Rich 12
18) Salt Lake 12
19) San Juan [10]13
20) Sanpete [11]13
21) Sevier [11]13
22) Summit [10]11
23) Tooele 13
24) Uintah [11]12
25) Utah [9]10
26) Wasatch [9]10
27) Washington 10
28) Wayne [12]14
29) Weber 11
d) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed below:
TABLE 12
GR IV
1) Beaver 5
2) Box Elder 5
3) Cache 5
4) Carbon 5
5) Daggett 5
6) Davis 5
7) Duchesne 5
8) Emery 5
9) Garfield 5
10) Grand 6
11) Iron 5
12) Juab 5
13) Kane 6
14) Millard 6
15) Morgan 5
16) Piute 5
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 5
25) Utah 5
26) Wasatch 5
27) Washington 5
28) Wayne [5]6
29) Weber 5
6. Land classified as nonproductive shall be assessed as follows on a per acre basis:
TABLE 13
Nonproductive Land
a) Nonproductive Land
1) All Counties 5
KEY: taxation, personal property, property tax, appraisals
[August 2], 2004
Notice of Continuation April 5, 2002
59-2-515
ADDITIONAL INFORMATION
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For questions regarding the content or application of this rule, please contact 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
For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.