State Farmland Evaluation

Print Friendly, PDF & Email

Meeting Minutes and Agendas

Date Minutes Agendas Audio Materials
September 19, 2019 pdf pdf mp3 reportpresentation
September 20, 2018 pdf pdf part 1part 2 reportpresentation
September 20, 2017 pdf pdf mp3 pdf
September 28, 2016 pdf pdf mp3 pptpdf
September 29, 2015 pdf pdf mp3
October 2, 2014 pdf pdf mp3
November 12, 2013 pdf pdf mp3
October 7, 2013 pdf pdf mp3
October 2, 2013 pdf pdf mp3
November 13, 2012 pdf pdf mp3
October 3, 2012 pdf pdf mp3
November 7, 2011 pdf pdf mp3
October 5, 2011 pdf pdf mp3
September 13, 2011 pdf pdf mp3

In addition to the above Farmland Committee meetings, the Tax Commission considered Farmland Committee items and farmland values in its public Tax Commission meetings on the following dates:

Information about the Advisory Committee

  • Report to the Farmland Committee on Productive Values for Land that Qualify for the Farmland Assessment Act
  • Farmland Assessment Information
  • State Farmland Assessment Advisory Committee Members
    • Robert Pero, Chair, State Farmland Evaluation Advisory Committee; Commissioner, Utah State Tax Commission
    • Dr. Donald L. Snyder, Professor and Assistant Director, Utah Agricultural Experiment Station (UAES), Applied Economics Department, Utah State University; appointee of the President of Utah State University
    • Mr. Rex Larsen, Larsen Farm Products, representative of the farming and ranching community, appointed by fellow committee members
    • Mr. Gregg Garff, Assessor, Duchesne County; appointee of the state County Assessors’ Association
    • Mr. Scott Ericson, Deputy Commissioner, Utah Department of Agriculture, Appointee of the Commissioner of the State Department of Agriculture and Food
  • Tax Commission Staff
    • Mr. Denny Lytle, Director, Property Tax Division (PTD), Utah Tax Commission (UTC)
    • Mr. Gerald Osborne, Real Property Manager, PTD, UTC
    • Ms. Christa Johnson, Executive Assistant, Office of the Commission, UTC

Role of the State Farmland Evaluation Advisory Committee

Background

Prior to 1969, Utah farmland was assessed and taxed according to its market value. However, as Utah population centers began to expand into the surrounding agricultural property, the market value of agricultural property began to rise. This increased market value produced property taxes that made some farming operations economically prohibitive. In 1969, the Utah Legislature passed the Utah Farmland Assessment Act, which provided for qualified agricultural property to be assessed and taxed on its productive value instead of its market value. This law is commonly called the “Greenbelt” law.

Authority

The majority of constitutional, statutory, and rule authorities specific to the Farmland Assessment Act are in the following:

  • Constitution of Utah: Article XIII, Sections 2 & 3
  • Utah Code Annotated: Sections 59-2-501 through 59-2-515
  • Tax Commission Rules: R884-24P-42, 52 and 53

Purpose

Utah Code Annotated §59-2-514 authorizes a State Farmland Evaluation Advisory Committee (“The Farmland Committee”). The role of the Farmland Committee is to recommend to the Tax Commission values for various classifications of land in agricultural use based upon the productive capabilities of the land when devoted to specific agricultural uses.

The Farmland Assessment Study

For over fifteen years the Property Tax Division of the Utah Tax Commission has contracted with the Department of Applied Economics at Utah State University (USU) to provide an independent report of “productive values” for lands that qualify for the Farmland Assessment Act (FAA). The full content of the yearly report can be viewed below.

The Farmland Committee uses the independent farmland assessment study to review and make recommendations on productive values for farmlands to the Property Tax Division of the State Tax Commission. The Property Tax Division of the State Tax Commission uses the values recommended by the Farmland Committee to prepare schedules of the taxable value on a per acre basis of land subject to the Farmland Assessment Act (FAA). The schedules are updated and adopted by the Tax Commission each year in Administrative Rule R884-24P-53.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!