Property Tax
Locally Assessed Property
The Property Tax Division assists counties in the assessment and administration of locally assessed property. Additionally, the division also administers the Utah Farmland Assessment Act, also called the FAA or the Greenbelt Act, which allows qualifying agricultural property to be assessed and taxed based upon its productive capability instead of the prevailing market value.
The following table shows the roles of the Property Tax Division and the counties.
Locally Assessed
Division’s Role
Assist Counties
Monitor County Compliance
Provide Appraisal Training
County’s Role
Appraise Property
Comply With Assessment Standards
Maintain Property Records
FAA
Division’s Role
Develop FAA Class Values
- FAA Taxable Value Tables
- State Farmland Evaluation Advisory Committee
- USU Report to Advisory Committee