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Utah Administrative Code

Rule 24P

Utah Admin. Code R884-24P

Property Tax

Effective Jan 1, 2026Tax Commission

5Property Tax Relief Pursuant to Utah Code Ann. Title 59, Chapter 2a, Tax Relief Through Property Tax 7Assessment of Mining Properties Pursuant to Utah Code Ann. Section 59-2-201 10Taxation of Underground Rights in Land That Contains Deposits of Oil or Gas Pursuant to Utah Code Ann. Sections 59-2-201 and 59-2-210 14Valuation of Real Property Encumbered by Preservation Easements Pursuant to Utah Code Ann. Section 59-2-303 16Assessment of Interlocal Cooperation Act Project Entity Properties Pursuant to Utah Code Ann. Section 11-13-302 19Appraisal Personnel and other Designation Programs Pursuant to Utah Code Ann. Sections 59-2-701, 59-2-702, 59-702.5, and 59-2-1001 20Construction Work in Progress Pursuant to Utah Constitution Art. XIII, Section 2 and Utah Code Ann. Sections 59-2-201 and 59-2-301 24Form for Notice of Property Valuation and Tax Changes Pursuant to Utah Code Ann. Sections 59-2-918.5 through 59-2-924 27Standards for Assessment Level and Uniformity of Performance Pursuant to Utah Code Ann. Sections 59-2-704 and 59-2-704.5 29Taxable Household Furnishings Pursuant to Utah Code Ann. Section 59-2-1113 32Leasehold Improvements Pursuant to Utah Code Ann. Section 59-2-303 332026 Personal Property Valuation Guides and Schedules Pursuant to Utah Code Ann. Section 59-2-107 35Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102 36Contents of Real Property Tax Notice Pursuant to Utah Code Ann. Section 59-2-1317 37Separate Values of Land and Improvements Pursuant to Utah Code Ann. Sections 59-2-301 and 59-2-305 38Nonoperating Railroad Properties Pursuant to Utah Code Ann. Section 59-2-201 40Exemption of Parsonages, Rectories, Monasteries, Homes and Residences Pursuant to Utah Code Annotated 59-2-1101 and Article XIII, Section (3) of the Utah Constitution 42Farmland Assessment Audits and Personal Property Audits Pursuant to Utah Code Ann. Subsection 59-2-508, and Section 59-2-705 44Farm Machinery and Equipment Exemption Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-1101 49Calculating the Utah Apportioned Value of a Rail Car Fleet Pursuant to Utah Code Ann. Section 59-2-201 50Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201 52Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5 532026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515 55Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1 56Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property Pursuant to Utah Code Ann. Sections 41-1a-301 and 59-2-801 57Judgment Levies Pursuant to Utah Code Ann. Sections 59-2-918.5, 59-2-924, 59-2-1328, and 59-2-1330 58One-Time Decrease in Certified Rate Based on Estimated County Option Sales Tax Pursuant to Utah Code Ann. Section 59-2-924 59One-Time Decrease in Certified Rate Based on Estimated Additional Resort Communities Sales Tax Pursuant to Utah Code Ann. Section 59-2-924 60Age-Based Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405.1 611.5 Percent Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405 62Valuation of State Assessed Unitary Properties Pursuant to Utah Code Ann. Section 59-2-201 63Performance Standards and Training Requirements Pursuant to Utah Code Ann. Section 59-2-406 64Determination and Application of Taxable Value for Purposes of the Property Tax Exemptions for Veterans With a Disability and the Blind Pursuant to Utah Code Ann. Sections, 59-2-1106 and 59-2-1903 65Assessment of Transitory Personal Property Pursuant to Utah Code Ann. Section 59-2-402 66County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Sections 59-2-516, 59-2-1713, 59-2-1001, and 59-2-1004 67Information Required for Valuation of Low-Income Housing Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-301.3 68Property Tax Exemption for Taxable Tangible Personal Property With a Total Aggregate Fair Market Value That is At or Below the Statutorily Prescribed Amount Pursuant to Utah Code Ann. Section 59-2-1115 70Real Property Appraisal Requirements for County Assessors Pursuant to Utah Code Ann. Sections 59-2-303.1 and 59-2-919.1 71Agreements with Commercial or Industrial Taxpayers for Equal Property Tax Payments Pursuant to Utah Code Ann. Section 59-2-1308.5 72State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514 74Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201