Frequently Asked Questions

Productive values are established by the Utah State Tax Commission with the assistance of a five-member Farmland Assessment Advisory Committee and Utah State University. Productive values apply countywide. These are based upon income and expense factors associated with agriculture activities. These factors are expressed in terms of value per acre for each land classification.

Land is classified according to its capability of producing crops or forage. Capability is dependent upon soil type, topography, availability of irrigation water, growing season, and other factors. The county assessor classifies all agricultural land in the county based on Soil Conservation Service soil surveys and guidelines provided by the Tax Commission. The general classifications of agricultural land are: irrigated, dry land, grazing land, orchard, and meadow. If you disagree with your land classification, you can appeal to your county board of equalization for reclassification.

Leased land can qualify for assessment and taxation under the FAA if the acreage requirement is met and the production requirement is satisfied. A purchaser or lessee may qualify the land by submitting, along with the application from the owner, documents certifying that the production levels have been satisfied.

When land becomes ineligible for farmland assessment (such as when it is developed or goes into non-use), the owner becomes subject to what is known as a rollback tax. The rollback tax is the difference between the taxes paid while on greenbelt and the taxes which would have been paid had the property been assessed at market value. In determining the amount of rollback tax due, a maximum of five years preceding the change in use will be used. The tax rate and market value for each of the years in question will be applied to determine the tax amount.