1. (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.

   1. (a) The schedules shall be based on the productivity of the various types of agricultural land as determined through crop budgets and net rents.
   2. (b) Proposed schedules shall be transmitted by the Property Tax Division to county assessors for comment before adoption.
   3. (c) County assessors may not deviate from the schedules.
   4. (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. (2) Property qualifying for agricultural use assessment pursuant to Section 59-2-503 shall be assessed on a per acre basis as follows:

   1. (a) Irrigated farmland shall be assessed under the following classifications.

      1. (i) Irrigated I. The following counties shall assess Irrigated I property based upon the per acre values listed in TABLE 1, Irrigated I:

         TABLE 1Irrigated I

         CountyPer Acre ValueBox Elder$744Cache$687Carbon$535Davis$855Emery$507Iron$809Kane$423Millard$801Salt Lake$675Utah$742Washington$660Weber$849

      2. (ii) Irrigated II. The following counties shall assess Irrigated II property based upon the per acre values listed in TABLE 2, Irrigated II:

         TABLE 2Irrigated IICountyPer Acre ValueBeaver$545Box Elder$655Cache$586Carbon$425Davis$752Duchesne$495Emery$408Grand$393Iron$710Juab$449Kane$327Millard$702Salt Lake$579Sanpete$551Sevier$582Summit$465Tooele$450Utah$641Wasatch$495Washington$562Weber$744

      3. (iii) Irrigated III. The following counties shall assess Irrigated III property based upon the per acre values listed in TABLE 3, Irrigated III:

         TABLE 3Irrigated III

         CountyPer Acre ValueBeaver$448Box Elder$513Cache$444Carbon$285Davis$605Duchesne$348Emery$255Garfield$214Grand$249Iron$563Juab$304Kane$181Millard$556Morgan$398Piute$338Rich$181Salt Lake$443San Juan$141Sanpete$406Sevier$433Summit$320Tooele$302Uintah$377Utah$493Wasatch$344Washington$413Wayne$337Weber$591

      4. (iv) Irrigated IV. The following counties shall assess Irrigated IV property based upon the per acre values listed in TABLE 4, Irrigated IV:

         TABLE 4Irrigated IVCountyPer Acre ValueBeaver$371Box Elder$426Cache$345Carbon$182Daggett$193Davis$505Duchesne$244Emery$160Garfield$114

         Grand$152Iron$461Juab$201Kane$80Millard$451Morgan$295Piute$235Rich$82Salt Lake$342San Juan$63Sanpete$304Sevier$331Summit$218Tooele$206Uintah$280Utah$395Wasatch$243Washington$312Wayne$238Weber$483

   2. (b) Fruit orchards. The following counties shall assess fruit orchards based upon the per acre values listed in TABLE 5, Fruit Orchards:

      TABLE 5Fruit OrchardsCountyPer Acre ValueBeaver$228Box Elder$248Cache$228Carbon$228Davis$249Duchesne$228Emery$228Garfield$228Grand$228Iron$228Juab$228Kane$228Millard$228Morgan$228Piute$228Salt Lake$228San Juan$228Sanpete$228

      Sevier$228Summit$228Tooele$228Uintah$228Utah$251Wasatch$228Washington$272Wayne$228Weber$249

   3. (c) Meadow IV. The following counties shall assess Meadow IV property based upon per acre values listed in TABLE 6, Meadow IV:

      TABLE 6Meadow IVCountyPer Acre ValueBeaver$230Box Elder$239Cache$264Carbon$135Daggett$158Davis$271Duchesne$171Emery$141Garfield$106Grand$137Iron$267Juab$155Kane$110Millard$196Morgan$203Piute$194Rich$108Salt Lake$216Sanpete$199Sevier$207Summit$204Tooele$187Uintah$212Utah$247Wasatch$213Washington$231Wayne$177Weber$317

   4. (d) Dry land shall be classified as one of the following two categories and shall be assessed on a per acre basis as follows:

      1. (i) Dry III. The following counties shall assess Dry III property based upon the per acre values listed in TABLE 7, Dry III:

         TABLE 7Dry IIICountyPer Acre ValueBeaver$50Box Elder$87Cache$117Carbon$49Davis$51Duchesne$56Garfield$48Grand$49Iron$49Juab$53Kane$48Millard$47Morgan$67Rich$48Salt Lake$53San Juan$44Sanpete$56Summit$48Tooele$52Uintah$56Utah$50Wasatch$48Washington$48Weber$84

      2. (ii) Dry IV. The following counties shall assess Dry IV property based upon the per acre values listed in TABLE 8, Dry IV:

         TABLE 8Dry IVCountyPer Acre ValueBeaver$14Box Elder$55Cache$81Carbon$15Davis$15Duchesne$19Garfield$15Grand$15

         Iron$15Juab$15Kane$15Millard$14Morgan$27Rich$15Salt Lake$17San Juan$16Sanpete$19Summit$15Tooele$15Uintah$19Utah$15Wasatch$15Washington$14Weber$45

   5. (e) Grazing land shall be classified as one of the following four categories and shall be assessed on a per acre basis as follows:

      1. (i) Graze 1. The following counties shall assess Graze I property based upon the per acre values listed in TABLE 9, Graze I:

         TABLE 9Graze ICountyPer Acre ValueBeaver$68Box Elder$69Cache$70Carbon$52Daggett$52Davis$61Duchesne$69Emery$71Garfield$78Grand$79Iron$76Juab$66Kane$76Millard$77Morgan$70Piute$91Rich$64Salt Lake$66San Juan60Sanpete$63Sevier$66

         Summit$73Tooele$73Uintah$82Utah$64Wasatch$52Washington$65Wayne$90Weber$74

      2. (ii) Graze II. The following counties shall assess Graze II property based upon the per acre values listed in TABLE 10, Graze II:

         TABLE 10Graze IICountyPer Acre ValueBeaver$21Box Elder$22Cache$22Carbon$15Daggett$14Davis$19Duchesne$19Emery$21Garfield$22Grand$22Iron$22Juab$18Kane$25Millard$25Morgan$22Piute$26Rich$20Salt Lake$19San Juan$20Sanpete$18Sevier$18Summit$20Tooele$20Uintah$28Utah$23Wasatch$16Washington$21Wayne$28Weber$20

      3. (iii) Graze III. The following counties shall assess Graze III property based upon the per acre values in TABLE 11, Graze III:

         TABLE 11Graze IIICountyPer Acre ValueBeaver$16Box Elder$16Cache$14Carbon$13Daggett$12Davis$13Duchesne$14Emery$14Garfield$15Grand$15Iron$15Juab$14Kane$15Millard$15Morgan$13Piute$17Rich$13Salt Lake$15San Juan$12Sanpete$14Sevier$14Summit$14Tooele$14Uintah$19Utah$14Wasatch$13Washington$13Wayne$17Weber$14

      4. (iv) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed in TABLE 12, Graze IV:

         TABLE 12Graze IVCountyPer Acre ValueBeaver$5Box Elder$5Cache$5Carbon$5Daggett$5

         Davis$5Duchesne$6Emery$6Garfield$5Grand$5Iron$5Juab$5Kane$5Millard$6Morgan$6Piute$5Rich$5Salt Lake$5San Juan$5Sanpete$6Sevier$6Summit$5Tooele$5Uintah$6Utah$5Wasatch$5Washington$6Wayne$5Weber$6

   6. (f) Nonproductive Land. The following counties shall assess property classified as Nonproductive Land based upon the per acre value listed in TABLE 13, Nonproductive Land:

      TABLE 13Nonproductive LandCountyPer Acre ValueBeaver$5Box Elder$5Cache$5Carbon$5Daggett$5Davis$5Duchesne$5Emery$5Garfield$5Grand$5Iron$5Juab$5Kane$5Millard$5

      Morgan$5Piute$5Rich$5Salt Lake$5San Juan$5Sanpete$5Sevier$5Summit$5Tooele$5Uintah$5Utah$5Wasatch$5Washington$5Wayne$5Weber$5

3. (3) This rule shall be implemented and become binding beginning January 1, 2026.

KEY: taxation, personal property, property tax, appraisals

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

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