R884-24P-53. 2026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section 59-2-515

(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. (a) The schedules shall be based on the productivity of the various types of agricultural land as determined through crop budgets and net rents. (b) Proposed schedules shall be transmitted by the Property Tax Division to county assessors for comment before adoption. (c) County assessors may not deviate from the schedules. (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) Property qualifying for agricultural use assessment pursuant to Section 59-2-503 shall be assessed on a per acre basis as follows: (a) Irrigated farmland shall be assessed under the following classifications. (i) Irrigated I. The following counties shall assess Irrigated I property based upon the per acre values listed in TABLE 1, Irrigated I: TABLE 1 Irrigated I County Per Acre Value Box Elder $744 Cache $687 Carbon $535 Davis $855 Emery $507 Iron $809 Kane $423 Millard $801 Salt Lake $675 Utah $742 Washington $660 Weber $849 (ii) Irrigated II. The following counties shall assess Irrigated II property based upon the per acre values listed in TABLE 2, Irrigated II: TABLE 2 Irrigated II County Per Acre Value Beaver $545 Box Elder $655 Cache $586 Carbon $425 Davis $752 Duchesne $495 Emery $408 Grand $393 Iron $710 Juab $449 Kane $327 Millard $702 Salt Lake $579 Sanpete $551 Sevier $582 Summit $465 Tooele $450 Utah $641 Wasatch $495 Washington $562 Weber $744 (iii) Irrigated III. The following counties shall assess Irrigated III property based upon the per acre values listed in TABLE 3, Irrigated III: TABLE 3 Irrigated III County Per Acre Value Beaver $448 Box Elder $513 Cache $444 Carbon $285 Davis $605 Duchesne $348 Emery $255 Garfield $214 Grand $249 Iron $563 Juab $304 Kane $181 Millard $556 Morgan $398 Piute $338 Rich $181 Salt Lake $443 San Juan $141 Sanpete $406 Sevier $433 Summit $320 Tooele $302 Uintah $377 Utah $493 Wasatch $344 Washington $413 Wayne $337 Weber $591 (iv) Irrigated IV. The following counties shall assess Irrigated IV property based upon the per acre values listed in TABLE 4, Irrigated IV: TABLE 4 Irrigated IV County Per Acre Value Beaver $371 Box Elder $426 Cache $345 Carbon $182 Daggett $193 Davis $505 Duchesne $244 Emery $160 Garfield $114 Grand $152 Iron $461 Juab $201 Kane $80 Millard $451 Morgan $295 Piute $235 Rich $82 Salt Lake $342 San Juan $63 Sanpete $304 Sevier $331 Summit $218 Tooele $206 Uintah $280 Utah $395 Wasatch $243 Washington $312 Wayne $238 Weber $483 (b) Fruit orchards. The following counties shall assess fruit orchards based upon the per acre values listed in TABLE 5, Fruit Orchards: TABLE 5 Fruit Orchards County Per Acre Value Beaver $228 Box Elder $248 Cache $228 Carbon $228 Davis $249 Duchesne $228 Emery $228 Garfield $228 Grand $228 Iron $228 Juab $228 Kane $228 Millard $228 Morgan $228 Piute $228 Salt Lake $228 San Juan $228 Sanpete $228 Sevier $228 Summit $228 Tooele $228 Uintah $228 Utah $251 Wasatch $228 Washington $272 Wayne $228 Weber $249 (c) Meadow IV. The following counties shall assess Meadow IV property based upon per acre values listed in TABLE 6, Meadow IV: TABLE 6 Meadow IV County Per Acre Value Beaver $230 Box Elder $239 Cache $264 Carbon $135 Daggett $158 Davis $271 Duchesne $171 Emery $141 Garfield $106 Grand $137 Iron $267 Juab $155 Kane $110 Millard $196 Morgan $203 Piute $194 Rich $108 Salt Lake $216 Sanpete $199 Sevier $207 Summit $204 Tooele $187 Uintah $212 Utah $247 Wasatch $213 Washington $231 Wayne $177 Weber $317 (d) Dry land shall be classified as one of the following two categories and shall be assessed on a per acre basis as follows: (i) Dry III. The following counties shall assess Dry III property based upon the per acre values listed in TABLE 7, Dry III: TABLE 7 Dry III County Per Acre Value Beaver $50 Box Elder $87 Cache $117 Carbon $49 Davis $51 Duchesne $56 Garfield $48 Grand $49 Iron $49 Juab $53 Kane $48 Millard $47 Morgan $67 Rich $48 Salt Lake $53 San Juan $44 Sanpete $56 Summit $48 Tooele $52 Uintah $56 Utah $50 Wasatch $48 Washington $48 Weber $84 (ii) Dry IV. The following counties shall assess Dry IV property based upon the per acre values listed in TABLE 8, Dry IV: TABLE 8 Dry IV County Per Acre Value Beaver $14 Box Elder $55 Cache $81 Carbon $15 Davis $15 Duchesne $19 Garfield $15 Grand $15 Iron $15 Juab $15 Kane $15 Millard $14 Morgan $27 Rich $15 Salt Lake $17 San Juan $16 Sanpete $19 Summit $15 Tooele $15 Uintah $19 Utah $15 Wasatch $15 Washington $14 Weber $45 (e) Grazing land shall be classified as one of the following four categories and shall be assessed on a per acre basis as follows: (i) Graze 1. The following counties shall assess Graze I property based upon the per acre values listed in TABLE 9, Graze I: TABLE 9 Graze I County Per Acre Value Beaver $68 Box Elder $69 Cache $70 Carbon $52 Daggett $52 Davis $61 Duchesne $69 Emery $71 Garfield $78 Grand $79 Iron $76 Juab $66 Kane $76 Millard $77 Morgan $70 Piute $91 Rich $64 Salt Lake $66 San Juan 60 Sanpete $63 Sevier $66 Summit $73 Tooele $73 Uintah $82 Utah $64 Wasatch $52 Washington $65 Wayne $90 Weber $74 (ii) Graze II. The following counties shall assess Graze II property based upon the per acre values listed in TABLE 10, Graze II: TABLE 10 Graze II County Per Acre Value Beaver $21 Box Elder $22 Cache $22 Carbon $15 Daggett $14 Davis $19 Duchesne $19 Emery $21 Garfield $22 Grand $22 Iron $22 Juab $18 Kane $25 Millard $25 Morgan $22 Piute $26 Rich $20 Salt Lake $19 San Juan $20 Sanpete $18 Sevier $18 Summit $20 Tooele $20 Uintah $28 Utah $23 Wasatch $16 Washington $21 Wayne $28 Weber $20 (iii) Graze III. The following counties shall assess Graze III property based upon the per acre values in TABLE 11, Graze III: TABLE 11 Graze III County Per Acre Value Beaver $16 Box Elder $16 Cache $14 Carbon $13 Daggett $12 Davis $13 Duchesne $14 Emery $14 Garfield $15 Grand $15 Iron $15 Juab $14 Kane $15 Millard $15 Morgan $13 Piute $17 Rich $13 Salt Lake $15 San Juan $12 Sanpete $14 Sevier $14 Summit $14 Tooele $14 Uintah $19 Utah $14 Wasatch $13 Washington $13 Wayne $17 Weber $14 (iv) Graze IV. The following counties shall assess Graze IV property based upon the per acre values listed in TABLE 12, Graze IV: TABLE 12 Graze IV County Per Acre Value Beaver $5 Box Elder $5 Cache $5 Carbon $5 Daggett $5 Davis $5 Duchesne $6 Emery $6 Garfield $5 Grand $5 Iron $5 Juab $5 Kane $5 Millard $6 Morgan $6 Piute $5 Rich $5 Salt Lake $5 San Juan $5 Sanpete $6 Sevier $6 Summit $5 Tooele $5 Uintah $6 Utah $5 Wasatch $5 Washington $6 Wayne $5 Weber $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 13 Nonproductive Land County Per Acre Value Beaver $5 Box Elder $5 Cache $5 Carbon $5 Daggett $5 Davis $5 Duchesne $5 Emery $5 Garfield $5 Grand $5 Iron $5 Juab $5 Kane $5 Millard $5 Morgan $5 Piute $5 Rich $5 Salt Lake $5 San Juan $5 Sanpete $5 Sevier $5 Summit $5 Tooele $5 Uintah $5 Utah $5 Wasatch $5 Washington $5 Wayne $5 Weber $5 (3) This rule shall be implemented and become binding beginning January 1, 2026.