Utah (Summary)
Tax Type: Current Use
Description: Five year moving average of the Federal Land Bank Ratev
Law: Utah Farmland Assessment Act (Greenbelt Act)
Objective: These standards provide reference to accepted procedures and guidelines for assessment and taxation of agricultural land under the provisions of the Farmland Assessment Act of 1969, as amended. These standards are intended as a management tool to promote equitable administration of the Utah property assessment for land actively devoted to agricultural use.
Forest Tax Program Requirements
Min/Max Acreage: 5
Min. Stocking Growth: N/A
Forest Management Plan: N/A
Evidence of Use: 2 years
Duration of Enrollment: N/A
Penalties for Use Change: Rollback tax based on the difference between the tax paid while the land was assessed under FAA, and the amount of taxes that would have been paid if the land had received a market-based assessment.
Program Administration
State: N/A
County Tax Assessor and Commissioner: The assessor is responsible for the classification of agricultural land using the guidelines provided by the Commission.
University: N/A
Landowner: N/A
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