Utah · Regulations
R884-24p — Property Tax
82 sections
82 sections
- R884-24P-5R884-24P-5. Property Tax Relief Pursuant to Utah Code Ann. Title 59, Chapter 2a, Tax Relief Through Property Tax
- R884-24P-5R884-24P-5. Property Tax Relief Pursuant to Utah Code Ann. Title 59, Chapter 2a, Tax Relief Through Property TaxSuperseded
- R884-24P-7R884-24P-7. Assessment of Mining Properties Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-7R884-24P-7. Assessment of Mining Properties Pursuant to Utah Code Ann. Section 59-2-201Superseded
- R884-24P-10R884-24P-10. Taxation 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
- R884-24P-10R884-24P-10. Taxation of Underground Rights in Land That Contains Deposits of Oil or Gas Pursuant to Utah Code Ann. Sections 59-2-201 and 59-2-210Superseded
- R884-24P-14R884-24P-14. Valuation of Real Property Encumbered by Preservation Easements Pursuant to Utah Code Ann. Section 59-2-303
- R884-24P-14R884-24P-14. Valuation of Real Property Encumbered by Preservation Easements Pursuant to Utah Code Ann. Section 59-2-303Superseded
- R884-24P-16R884-24P-16. Assessment of Interlocal Cooperation Act Project Entity Properties Pursuant to Utah Code Ann. Section 11-13-302
- R884-24P-16R884-24P-16. Assessment of Interlocal Cooperation Act Project Entity Properties Pursuant to Utah Code Ann. Section 11-13-302Superseded
- R884-24P-19R884-24P-19. Appraisal Personnel and other Designation Programs Pursuant to Utah Code Ann. Sections 59-2-701, 59-2-702, 59-702.5, and 59-2-1001
- R884-24P-19R884-24P-19. Appraisal Personnel and other Designation Programs Pursuant to Utah Code Ann. Sections 59-2-701, 59-2-702, 59-702.5, and 59-2-1001Superseded
- R884-24P-20R884-24P-20. Construction Work in Progress Pursuant to Utah Constitution Art. XIII, Section 2 and Utah Code Ann. Sections 59-2-201 and 59-2-301
- R884-24P-20R884-24P-20. Construction Work in Progress Pursuant to Utah Constitution Art. XIII, Section 2 and Utah Code Ann. Sections 59-2-201 and 59-2-301Superseded
- R884-24P-24R884-24P-24. Form for Notice of Property Valuation and Tax Changes Pursuant to Utah Code Ann. Sections 59-2-918.5 through 59-2-924
- R884-24P-24R884-24P-24. Form for Notice of Property Valuation and Tax Changes Pursuant to Utah Code Ann. Sections 59-2-918.5 through 59-2-924Superseded
- R884-24P-27R884-24P-27. Standards for Assessment Level and Uniformity of Performance Pursuant to Utah Code Ann. Sections 59-2-704 and 59-2-704.5
- R884-24P-27R884-24P-27. Standards for Assessment Level and Uniformity of Performance Pursuant to Utah Code Ann. Sections 59-2-704 and 59-2-704.5Superseded
- R884-24P-29R884-24P-29. Taxable Household Furnishings Pursuant to Utah Code Ann. Section 59-2-1113
- R884-24P-29R884-24P-29. Taxable Household Furnishings Pursuant to Utah Code Ann. Section 59-2-1113Superseded
- R884-24P-32R884-24P-32. Leasehold Improvements Pursuant to Utah Code Ann. Section 59-2-303
- R884-24P-32R884-24P-32. Leasehold Improvements Pursuant to Utah Code Ann. Section 59-2-303Superseded
- R884-24P-33R884-24P-33. 2026 Personal Property Valuation Guides and Schedules Pursuant to Utah Code Ann. Section 59-2-107
- R884-24P-33R884-24P-33. 2026 Personal Property Valuation Guides and Schedules Pursuant to Utah Code Ann. Section 59-2-107Superseded
- R884-24P-35R884-24P-35. Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102
- R884-24P-35R884-24P-35. Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102Superseded
- R884-24P-36R884-24P-36. Contents of Real Property Tax Notice Pursuant to Utah Code Ann. Section 59-2-1317
- R884-24P-36R884-24P-36. Contents of Real Property Tax Notice Pursuant to Utah Code Ann. Section 59-2-1317Superseded
- R884-24P-37R884-24P-37. Separate Values of Land and Improvements Pursuant to Utah Code Ann. Sections 59-2-301 and 59-2-305
- R884-24P-37R884-24P-37. Separate Values of Land and Improvements Pursuant to Utah Code Ann. Sections 59-2-301 and 59-2-305Superseded
- R884-24P-38R884-24P-38. Nonoperating Railroad Properties Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-38R884-24P-38. Nonoperating Railroad Properties Pursuant to Utah Code Ann. Section 59-2-201Superseded
- R884-24P-40R884-24P-40. Exemption of Parsonages, Rectories, Monasteries, Homes and Residences Pursuant to Utah Code Annotated 59-2-1101 and Article XIII, Section (3) of the Utah Constitution
- R884-24P-40R884-24P-40. Exemption of Parsonages, Rectories, Monasteries, Homes and Residences Pursuant to Utah Code Annotated 59-2-1101 and Article XIII, Section (3) of the Utah ConstitutionSuperseded
- R884-24P-42R884-24P-42. Farmland Assessment Audits and Personal Property Audits Pursuant to Utah Code Ann. Subsection 59-2-508, and Section 59-2-705
- R884-24P-42R884-24P-42. Farmland Assessment Audits and Personal Property Audits Pursuant to Utah Code Ann. Subsection 59-2-508, and Section 59-2-705Superseded
- R884-24P-44R884-24P-44. Farm Machinery and Equipment Exemption Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-1101
- R884-24P-44R884-24P-44. Farm Machinery and Equipment Exemption Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-1101Superseded
- R884-24P-49R884-24P-49. Calculating the Utah Apportioned Value of a Rail Car Fleet Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-49R884-24P-49. Calculating the Utah Apportioned Value of a Rail Car Fleet Pursuant to Utah Code Ann. Section 59-2-201Superseded
- R884-24P-50R884-24P-50. Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-50R884-24P-50. Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201Superseded
- R884-24P-52R884-24P-52. Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5
- R884-24P-52R884-24P-52. Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5Superseded
- R884-24P-53R884-24P-53. 2026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515
- R884-24P-53R884-24P-53. 2026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515Superseded
- R884-24P-55R884-24P-55. Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1
- R884-24P-55R884-24P-55. Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1Superseded
- R884-24P-56R884-24P-56. Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property Pursuant to Utah Code Ann. Sections 41-1a-301 and 59-2-801
- R884-24P-56R884-24P-56. Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property Pursuant to Utah Code Ann. Sections 41-1a-301 and 59-2-801Superseded
- R884-24P-57R884-24P-57. Judgment Levies Pursuant to Utah Code Ann. Sections 59-2-918.5, 59-2-924, 59-2-1328, and 59-2-1330
- R884-24P-57R884-24P-57. Judgment Levies Pursuant to Utah Code Ann. Sections 59-2-918.5, 59-2-924, 59-2-1328, and 59-2-1330Superseded
- R884-24P-58R884-24P-58. One-Time Decrease in Certified Rate Based on Estimated County Option Sales Tax Pursuant to Utah Code Ann. Section 59-2-924
- R884-24P-58R884-24P-58. One-Time Decrease in Certified Rate Based on Estimated County Option Sales Tax Pursuant to Utah Code Ann. Section 59-2-924Superseded
- R884-24P-59R884-24P-59. One-Time Decrease in Certified Rate Based on Estimated Additional Resort Communities Sales Tax Pursuant to Utah Code Ann. Section 59-2-924
- R884-24P-59R884-24P-59. One-Time Decrease in Certified Rate Based on Estimated Additional Resort Communities Sales Tax Pursuant to Utah Code Ann. Section 59-2-924Superseded
- R884-24P-60R884-24P-60. Age-Based Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405.1
- R884-24P-60R884-24P-60. Age-Based Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405.1Superseded
- R884-24P-61R884-24P-61. 1.5 Percent Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405
- R884-24P-61R884-24P-61. 1.5 Percent Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405Superseded
- R884-24P-62R884-24P-62. Valuation of State Assessed Unitary Properties Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-62R884-24P-62. Valuation of State Assessed Unitary Properties Pursuant to Utah Code Ann. Section 59-2-201Superseded
- R884-24P-63R884-24P-63. Performance Standards and Training Requirements Pursuant to Utah Code Ann. Section 59-2-406
- R884-24P-63R884-24P-63. Performance Standards and Training Requirements Pursuant to Utah Code Ann. Section 59-2-406Superseded
- R884-24P-64R884-24P-64. Determination 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
- R884-24P-64R884-24P-64. Determination 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 59-2-1903Superseded
- R884-24P-65R884-24P-65. Assessment of Transitory Personal Property Pursuant to Utah Code Ann. Section 59-2-402
- R884-24P-65R884-24P-65. Assessment of Transitory Personal Property Pursuant to Utah Code Ann. Section 59-2-402Superseded
- R884-24P-66R884-24P-66. County 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
- R884-24P-66R884-24P-66. County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Sections 59-2-516, 59-2-1713, 59-2-1001, and 59-2-1004Superseded
- R884-24P-67R884-24P-67. Information Required for Valuation of Low-Income Housing Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-301.3
- R884-24P-67R884-24P-67. Information Required for Valuation of Low-Income Housing Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-301.3Superseded
- R884-24P-68R884-24P-68. Property 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
- R884-24P-68R884-24P-68. Property 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 59-2-1115Superseded
- R884-24P-70R884-24P-70. Real Property Appraisal Requirements for County Assessors Pursuant to Utah Code Ann. Sections 59-2-303.1 and 59-2-919.1
- R884-24P-70R884-24P-70. Real Property Appraisal Requirements for County Assessors Pursuant to Utah Code Ann. Sections 59-2-303.1 and 59-2-919.1Superseded
- R884-24P-71R884-24P-71. Agreements with Commercial or Industrial Taxpayers for Equal Property Tax Payments Pursuant to Utah Code Ann. Section 59-2-1308.5
- R884-24P-71R884-24P-71. Agreements with Commercial or Industrial Taxpayers for Equal Property Tax Payments Pursuant to Utah Code Ann. Section 59-2-1308.5Superseded
- R884-24P-72R884-24P-72. State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514
- R884-24P-72R884-24P-72. State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514Superseded
- R884-24P-74R884-24P-74. Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201
- R884-24P-74R884-24P-74. Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201Superseded