ut-20261001-R884-24P-53: R884-24P-53. 2026 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann. Section

1. Agency Information

Title catchline: Tax Commission, Property Tax Building: Tax Commission Street address: 210 N 1950 W City, state: Salt Lake City, UT

2. Contact Persons

Name: Phone: Email: Chantay Asper 801-297-3901 casper@utah.gov Please address questions regarding information on this notice to the persons listed above.

A. Rule or section catchline:

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

B. Purpose of the new rule or reason for the change:

Section 59-2-515 authorizes the State Tax Commission to make rules necessary to effectuate the Farmland Assessment Act (FAA). Section 59-2-514 creates the State Farmland Advisory Committee and requires a person appointed by the Commission to serve as chair. This committee reviews several classifications of land in agricultural use in the various areas of the state and recommends a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural use. The recommendations are then submitted to the commission for approval and publication in rule. This proposed section represents the committee's recommendations. Section 59-2-503 authorizes the State Tax Commission to designate acceptable standards of agricultural production. As the Property Tax Division (division) is retiring the division's standards of practice, this amendment codifies some of the division's standards of practice related to this section.

C. Summary of the new rule or change:

The amendment provides 2027 updates for a range of values for classifications of agricultural land throughout the state based upon productive capabilities of the land when devoted to agricultural use. The changes codify existing standards of practice for classifying property assessed for agricultural use under Section 59-2-503, and the classified property's associated production rates. 224 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES 5. Fiscal Information Provide an estimate and written explanation of the aggregate anticipated cost or savings to:

A. State budget:

The aggregate anticipated cost or savings for the state budget is undetermined. However, based on available information, the overall aggregate anticipated cost or savings for the state budget is expected to be minimal as a result of this amendment. The Education Fund receives revenue based on increased or decreased real and personal property valuation, including property assessed under the FAA. Property valuation changes have been recommended by class and by county. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for the FAA assessment in the coming year. The changes that codify the division's standards of practice are not expected to impact the state budget because they codify existing practice.

B. Local governments:

The aggregate anticipated cost or savings for local governments is undetermined. However, based on available information, the overall aggregate anticipated cost or savings for local governments is expected to be minimal. Local governmental entities receive tax revenue based on increased or decreased property valuation, including property assessed under the FAA. Property valuation changes have been recommended by class and by county. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for the FAA assessment in the coming year. Additionally, county assessors' offices statewide will be required to input the new value indicators into their systems to be applied against the acreage for individual properties. This input process is easily accomplished on an annual basis and represents no significant cost in time or money to the assessors' offices. The changes that codify the property tax division's standards of practice are not expected to impact local governments because they codify existing practice.

C. Small businesses ("small business" means a business employing 1-49 persons):

The aggregate anticipated costs or savings for small businesses is undetermined. However, based on available information, the aggregate costs or savings for small businesses as a cohort is expected to be minimal. Each individual small business with property eligible for assessment under the FAA may see a change in value which may result in costs or savings. The extent of these costs or savings are subject to the specific small businesses' unique mix of property class and situs county. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for the FAA assessment in the coming year. Additionally, any cost or savings estimate will be further altered by changes to local property tax rates. The changes that codify the division's standards of practice are not expected to impact small businesses because they codify existing practice.

D. Non-small businesses ("non-small business" means a business employing 50 or more persons):

The aggregate anticipated costs or savings for non-small businesses is undetermined. However, based on available information, the aggregate costs or savings for non-small businesses as a cohort is expected to be minimal. Each individual non-small business with property eligible for assessment under the FAA may see a change in value which may result in costs or savings. The extent of costs or savings are subject to the specific non-small businesses' unique mix of property class and situs county. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for the FAA assessment in the coming year. Additionally, any cost or savings estimate will be further altered by changes to local property tax rates. UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 225 NOTICES OF PROPOSED RULES The changes that codify the division's standards of practice are not expected to impact non-small businesses because they codify existing practice. E. Persons other than small businesses, non-small businesses, state, or local government entities ("person" means any individual, partnership, corporation, association, governmental entity, or public or private organization of any character other than an agency): The aggregate anticipated costs or savings for persons other than small businesses, non-small businesses, state, or local government entities (persons) is undetermined. However, based on available information, the aggregate costs or savings for persons as a cohort is expected to be minimal. Each person with property eligible for assessment under the FAAmay see a change in value which may result in costs or savings. The extent of costs or savings are subject to the specific person's unique mix of property class and situs county. No total cost or savings can be calculated without an exhaustive study of farmland acreage in each county by class and a listing of property newly qualifying or no longer qualifying for the FAA assessment in the coming year. Additionally, any cost or savings estimate will be further altered by changes to local property tax rates. The changes that codify the division's standards of practice are not expected to impact persons other than small businesses, non-small businesses, or state or local government entities because they codify existing practice.

F. Compliance costs for affected persons:

County assessors' offices statewide will be required to input the new value indicators into their systems to be applied against the acreage for individual properties. This input process is easily accomplished on an annual basis and represents no significant compliance cost in time or money to the assessors' offices. 6. Regulatory Impact Summary Table Enter the cost or savings in the relevant cell. If there is no cost or savings, enter, "$0." If a cost or savings is inestimable, enter, "inestimable." Fiscal Cost FY2027 FY2028 FY2029 FY2030 FY2031 State Budget $0 $0 $0 $0 $0 Local Governments $0 $0 $0 $0 $0 Small Businesses $0 $0 $0 $0 $0 Non-Small Businesses $0 $0 $0 $0 $0 Other Persons $0 $0 $0 $0 $0 Total Fiscal Cost $0 $0 $0 $0 $0 Fiscal Benefits FY2027 FY2028 FY2029 FY2030 FY2031 State Budget $0 $0 $0 $0 $0 Local Governments $0 $0 $0 $0 $0 Small Businesses $0 $0 $0 $0 $0 Non-Small Businesses $0 $0 $0 $0 $0 Other Persons $0 $0 $0 $0 $0 Total Fiscal Benefits $0 $0 $0 $0 $0 Net Fiscal Benefits $0 $0 $0 $0 $0 7. Regulatory Impact Analysis Approval Commissioner of the Tax Commission, Rebecca L. Rockwell, has reviewed and approved this regulatory impact analysis. 8. Family Impact Information

A. The agency has considered this rule's impact on family health, stability, and fo☒mation:

226 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES 9. Citation Information Provide citations to the statutory authority for the rule. If there is also a federal requirement for the rule, provide a citation to that requirement: Section 59-2-503 Section 59-2-515 11. Public Notice Information The public may submit written or oral comments to the agency identified in box 1.

A. Comments will be accepted until: 11/02/2026

12. Effective Date Information This rule change MAY become effective on: 11/09/2026 (NOTE: This is the date the agency anticipates making the filing effective. It is NOT the effective date) 13. Agency Authorization Information Agency head or Rebecca Rockwell, Commissioner Date: 09/10/2026 designee and title: R884. Tax Commission, Property Tax. R884-24P. Property Tax. R884-24P-53. [2026]2027 Guides forValuation of Land Subject to the FarmlandAssessmentAct Pursuant to Utah CodeAnn. Sections 59-2-503 and 59-2-515. (1) As used in this section: (a)(i) "Animal unit" means the forage required to maintain a mother cow that is approximately 1,000 pounds and the cow's calf in thrifty condition for one year, based on an average month. (ii) "Animal unit" includesanother type of mature female animal of average weight and the animal's unweaned offspring for purposes of calculating the equivalent forage requirements for other qualifying livestock. (b) "Animal unit month" or "AUM" means 1/12 of an animal unit. [(1)](2) Each year the Property Tax Division shall update and publish schedules to determine the taxable value for land subject to the FarmlandAssessmentAct 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)](3) 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 PerAcre Value Box Elder [$744]$699 Cache [$687]$653 Carbon [$535]$512 Davis [$855]$818 Emery [$507]$485 Iron [$809]$773 Kane [$423]$405 Millard [$801]$762 Salt Lake [$675]$630 Utah [$742]$700 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 227 NOTICES OF PROPOSED RULES Washington [$660]$634 Weber [$849]$813 (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]$520 Box Elder [$655]$616 Cache [$586]$557 Carbon [$425]$407 Davis [$752]$720 Duchesne [$495]$473 Emery [$408]$390 Grand [$393]$376 Iron [$710]$678 Juab [$449]$423 Kane [$327]$313 Millard [$702]$668 Salt Lake [$579]$541 Sanpete [$551]$527 Sevier [$582]$556 Summit [$465]$445 Tooele [$450]$430 Utah [$641]$604 Wasatch [$495]$474 Washington [$562]$540 Weber [$744]$713 (iii) IrrigatedIII. ThefollowingcountiesshallassessIrrigatedIIIpropertybasedupon theperacrevalueslistedinTABLE 3,Irrigated III: TABLE 3 Irrigated III County PerAcre Value Beaver [$448]$428 Box Elder [$513]$482 Cache [$444]$422 Carbon [$285]$273 Davis [$605]$579 Duchesne [$348]$333 Emery [$255]$244 Garfield [$214]$205 Grand [$249]$238 Iron [$563]$538 228 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES Juab [$304]$286 Kane [$181]$173 Millard [$556]$529 Morgan [$398]$381 Piute [$338]$323 Rich [$181]$173 Salt Lake [$443]$414 San Juan [$141]$127 Sanpete [$406]$389 Sevier [$433]$414 Summit [$320]$306 Tooele [$302]$289 Uintah [$377]$361 Utah [$493]$465 Wasatch [$344]$329 Washington [$413]$396 Wayne [$337]$324 Weber [$591]$566 (iv) IrrigatedIV. The followingcountiesshall assessIrrigatedIVproperty basedupon the per acre valueslisted inTABLE 4, Irrigated IV: TABLE 4 Irrigated IV County PerAcre Value Beaver [$371]$354 Box Elder [$426]$400 Cache [$345]$328 Carbon [$182]$174 Daggett [$193]$185 Davis [$505]$483 Duchesne [$244]$233 Emery [$160]$153 Garfield [$114]$109 Grand [$152]$145 Iron [$461]$440 Juab [$201]$189 Kane [$80]$77 Millard [$451]$429 Morgan [$295]$283 Piute [$235]$225 Rich [$82]$78 Salt Lake [$342]$319 San Juan [$63]$57 Sanpete [$304]$291 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 229 NOTICES OF PROPOSED RULES Sevier [$331]$316 Summit [$218]$209 Tooele [$206]$197 Uintah [$280]$268 Utah [$395]$372 Wasatch [$243]$233 Washington [$312]$300 Wayne [$238]$229 Weber [$483]$463 (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 PerAcre Value Beaver [$228]$220 Box Elder [$248]$239 Cache [$228]$220 Carbon [$228]$220 Davis [$249]$240 Duchesne [$228]$220 Emery [$228]$220 Garfield [$228]$220 Grand [$228]$220 Iron [$228]$220 Juab [$228]$220 Kane [$228]$220 Millard [$228]$220 Morgan [$228]$220 Piute [$228]$220 Salt Lake [$228]$220 San Juan [$228]$220 Sanpete [$228]$220 Sevier [$228]$220 Summit [$228]$220 Tooele [$228]$220 Uintah [$228]$220 Utah [$251]$242 Wasatch [$228]$220 Washington [$272]$262 Wayne [$228]$220 Weber [$249]$240 (c) Meadow IV. The following counties shall assess Meadow IV property based upon per acre values listed in TABLE 6, Meadow IV: 230 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES TABLE 6 Meadow IV County PerAcre Value Beaver [$230]$220 Box Elder [$239]$225 Cache [$264]$251 Carbon [$135]$129 Daggett [$158]$151 Davis [$271]$259 Duchesne [$171]$163 Emery [$141]$135 Garfield [$106]$101 Grand [$137]$131 Iron [$267]$255 Juab [$155]$146 Kane [$110]$105 Millard [$196]$186 Morgan [$203]$194 Piute [$194]$185 Rich [$108]$103 Salt Lake [$216]$202 Sanpete [$199]$190 Sevier [$207]$198 Summit [$204]$195 Tooele [$187]$179 Uintah [$212]$203 Utah [$247]$233 Wasatch [$213]$204 Washington [$231]$222 Wayne [$177]$170 Weber [$317]$304 (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 PerAcre Value Beaver [$50]$48 Box Elder [$87]$82 Cache [$117]$111 Carbon [$49]$47 Davis [$51]$49 Duchesne [$56]$54 Garfield [$48]$46 Grand [$49]$47 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 231 NOTICES OF PROPOSED RULES Iron [$49]$47 Juab [$53]$50 Kane [$48]$46 Millard [$47]$45 Morgan [$67]$64 Rich [$48]$46 Salt Lake [$53]$50 San Juan [$44]$40 Sanpete [$56]$54 Summit [$48]$46 Tooele [$52]$50 Uintah [$56]$54 Utah [$50]$47 Wasatch [$48]$46 Washington [$48]$46 Weber [$84]$81 (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 PerAcre Value Beaver [$14]$13 Box Elder [$55]$53 Cache [$81]$77 Carbon [$15]$14 Davis [$15]$14 Duchesne [$19]$18 Garfield [$15]$14 Grand [$15]$14 Iron [$15]$14 Juab [$15]$14 Kane [$15]$14 Millard [$14]$13 Morgan [$27]$26 Rich [$15]$14 Salt Lake [$17]$16 San Juan [$16]$14 Sanpete [$19]$18 Summit [$15]$14 Tooele [$15]$14 Uintah [$19]$18 Utah [$15]$14 Wasatch [$15]$14 Washington [$14]$13 232 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES Weber [$45]$43 (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 PerAcre Value Beaver [$68]$65 Box Elder [$69]$65 Cache [$70]$67 Carbon [$52]$50 Daggett [$52]$50 Davis [$61]$58 Duchesne [$69]$66 Emery [$71]$68 Garfield [$78]$75 Grand [$79]$76 Iron [$76]$73 Juab [$66]$62 Kane [$76]$73 Millard [$77]$73 Morgan [$70]$67 Piute [$91]$87 Rich [$64]$61 Salt Lake [$66]$62 San Juan [60]$54 Sanpete [$63]$60 Sevier [$66]$63 Summit [$73]$70 Tooele [$73]$70 Uintah [$82]$78 Utah [$64]$60 Wasatch [$52]$50 Washington [$65]$62 Wayne [$90]$86 Weber [$74]$71 (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 PerAcre Value Beaver [$21]$20 Box Elder [$22]$21 Cache [$22]$21 Carbon [$15]$14 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 233 NOTICES OF PROPOSED RULES Daggett [$14]$13 Davis [$19]$18 Duchesne [$19]$18 Emery [$21]$20 Garfield [$22]$21 Grand [$22]$21 Iron [$22]$21 Juab [$18]$17 Kane [$25]$24 Millard [$25]$24 Morgan [$22]$21 Piute [$26]$25 Rich [$20]$19 Salt Lake [$19]$18 San Juan [$20]$19 Sanpete [$18]$17 Sevier [$18]$17 Summit [$20]$19 Tooele [$20]$19 Uintah [$28]$27 Utah [$23]$22 Wasatch [$16]$15 Washington [$21]$20 Wayne [$28]$27 Weber [$20]$19 (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 PerAcre Value Beaver [$16]$15 Box Elder [$16]$15 Cache [$14]$13 Carbon [$13]$12 Daggett [$12]$11 Davis [$13]$12 Duchesne [$14]$13 Emery [$14]$13 Garfield [$15]$14 Grand [$15]$14 Iron [$15]$14 Juab [$14]$13 Kane [$15]$14 Millard [$15]$14 234 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES Morgan [$13]$12 Piute [$17]$16 Rich [$13]$12 Salt Lake [$15]$14 San Juan [$12]$11 Sanpete [$14]$13 Sevier [$14]$13 Summit [$14]$13 Tooele [$14]$13 Uintah [$19]$18 Utah [$14]$13 Wasatch [$13]$12 Washington [$13]$12 Wayne [$17]$16 Weber [$14]$13 (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 PerAcre 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 STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 235 NOTICES OF PROPOSED RULES 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 PerAcre 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 (4) To assess property for agricultural use under Section 59-2-503, a county shall classify each property in accordance with this Subsection (4). (a) Acounty shall classify property as Irrigated I if: (i) generally, the property has few limitations in use and is very responsive under a moderately high level of management; (ii) the property's soil: 236 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES (A) is more than 40 inches deep; (B) has a heavy sandy loam to a light silty clay loam surface texture; (C) has a high water holding capacity of more than 7.5 inches per 5.0 feet of depth; (D) has a moderately slow to moderately rapid permeability; (E) is not affected by salt or alkali above 40 inches; (F) is easily tilled, if, for clay loam and silty clay loam, when soil moisture content is appropriate; and (G) is well-drained, with no standing water within 40 inches of the surface; (iii) the property is level or nearly level with an erosion hazard of none to slight; (iv) the property's climate: (A) is appropriate for producing fruits, truck crops, forage crops, and a wide choice of field crops, including corn, small grains, and sugar beets; (B) has a growing season of 150 or more days; and (C) has plant development units of 5,000 or more; (v) the property is not subject to overflow or flooding; and (vi) for management: (A) the property is easily maintained after the application of a few land conditioning practices; (B) wind and water erosion are not issues; and (C) soil compaction is not a significant limitation. (b) Acounty shall classify property as Irrigated II if: (i) generally, the property has moderate limitations in use that reduce the choice of plants or require special conservation practices; (ii) the property's soil: (A) is more than 30 inches deep; (B) has a light sandy loam to a light silty clay loam surface texture and may contain up to 50% gravel; (C) has permeability that ranges from moderately slow to rapid; (D) may produce crops slightly affected by salinity and alkali and slight salinity and small amounts of sodium or alkali may remain or recur even after salinity and alkali have been removed; (E) if fine-textured, requires fall plowing and tillage at appropriate moisture content; and (F) is excessively to poorly drained but with no standing water table within 40 inches of the surface after drainage; (iii) the property's erosion hazard is none to moderate with a slope of: (A) 6% or less for soil with low erodibility; or (B) 2% or less for highly erodible soil; (iv) the property's climate: (A) is appropriate for producing a wide choice of crops, including corn for silage, small grains, sugar beets, and forage crops; (B) results in frost sensitive soil; (C) in many years reduces yields for long season truck crops; (D) has a growing season of 100 to 149 days; and (E) has between 3,500 and 4,999 plant development units; (v) the property may flood one in ten years; and (vi) for management, the property: (A) needs moderate conservation practices to maintain the soil; (B) may require land leveling, drainage, or erosion control structures, or reshaping after initial leveling due to wind or water erosion; and (C) may require timed tillage practice in relationship to soil moisture content to limit soil compaction by the tillage equipment. (c) Acounty shall classify property as Irrigated III if: (i) generally, the property has severe limitations in use that reduce the choice of plants or require special conservation practices; (ii) the property's soil: (A) is more than 20 inches deep; (B) has a heavy loamy sand to clay surface texture and may be peaty; (C) may be gravely or stony, but stones are 30 feet or more apart; (D) may have moderately low water holding capacity, but the capacity is more than 3.75 inches of water per five feet of depth; (E) has permeability that may range from slow to rapid; (F) may produce crops moderately affected by salinity and alkali, even after removal, and moderate salinity and small amounts of sodium or alkali may remain or are likely to recur; (G) if fine-textured, requires fall plowing and tillage at appropriate moisture content; and (H) is excessively to poorly drained but with no standing water table within 30 inches of the surface after drainage; (iii) the property's erosion hazard may be severe, with a slope of: (A) 10% or less for soil with low erodibility; or (B) 5% or less for highly erodible soil; (iv) the property's climate: (A) may limit crop selection to small grains and frost-tolerant forage plants; (B) has a growing season of 70 to 99 days; and (C) has between 2,500 and 3,499 plant development units; UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 237 NOTICES OF PROPOSED RULES (v) the property may flood one in five years; and (vi) for management, the property: (A) may require extensive leveling, drainage, salinity reduction, alkalinity treatment, and frequent installation of erosion control devices; (B) requires continued maintenance after applying condition practices to keep lands level, relatively free of salinity and alkalinity, and adequately drained; and (C) for finer-textured soils, requires timed tillage practices in relationship to soil moisture content. (d) Acounty shall classify property as Irrigated IV if: (i) generally, the property has very severe limitations in use that reduce the choice of plants or require special conservation practices; (ii) the property's soil: (A) is ten inches deep or deeper but is at least 20 inches deep if over saline shales; (B) surface texture may range from sands to heavy clays and may be peaty; (C) may be gravely, cobbly, or stony, but stones are 5-30 feet apart and occupy less than 3% of the surface; (D) is impractical for intertilled cropping of stony areas, but may allow for hay or improved pasture; (E) may have water holding capacity as low as 2.5 inches of water per five feet of depth; (F) permeability may range from very slow to rapid; (G) may produce crops seriously affected by salinity and even after leaching, severe salinity or large amounts of alkali are likely to recur; (H) requires fall plowing and tillage at appropriate moisture content; and (I) is extremely excessively to poorly drained but with no standing water table within 20 inches of the surface after drainage; (iii) the property's erosion hazard may be severe, with a slope of: (A) 25% or less, for soil with low erodibility; or (B) 10% or less, for highly erodible soil; (iv) the property's climate: (A) may limit crop selection to forage crops; (B) has a growing season of 50 to 69 days; and (C) has between 1,500 and 2,499 plant development units; (v) the property may have frequent flooding but not more than one in five years; and (vi) for management, the property: (A) may require extensive leveling, drainage, salinity reduction and alkalinity treatment, frequent installation of erosion control devices, or extreme care in irrigation water application; (B) requires land conditioning practices to keep the land level and relatively free of salinity; and (C) requires timed tillage practices. (e) Acounty shall classify property asIrrigatedOrchard Iifthepropertymeetsthe requirementsforIrrigated Iexceptthattheproperty is planted into fruit trees, including apple, apricot, cherry, peach, pear, or plum. (f) A county shall classify property as Irrigated Orchard II if the property meets the requirements for Irrigated II except that the property is planted into fruit trees, including apple, apricot, cherry, peach, pear, or plum. (g) A county shall classify property as Irrigated Orchard III if the property meets the requirements for Irrigated III except that the property is planted into fruit trees, including apple, apricot, cherry, peach, pear, or plum. (h) A county shall classify property as Irrigated Orchard IV if the property meets the requirements for Irrigated IV except that the property is planted into fruit trees, including apple, apricot, cherry, peach, pear, or plum. (i) Acounty shall classify property as Dryland III if: (i) generally, the property has severe limitations that may reduce the choice and yield of crops and require special, difficult-to-apply conservation practices; (ii) the property's soil: (A) is approximately 40 inches deep; (B) has sandy loam to clay surface texture; (C) may be gravely or stony, but stones are 30 or more feet apart and gravel content is 50% or less; (D) has 1.25 inches of water holding capacity in the surface foot, and 11 inches or more water supplying capacity in the total soil; (E) may produce crops affected by salinity and alkali but slight salinity and small amounts of sodium or alkali may occur between 10 and 40 inches; and (F) is excessively to poorly drained but with no standing water table within 30 inches of the surface; (iii) the property's erosion hazard may be severe, with a slope of: (A) 10% or less for soil with low erodibility; or (B) 5% or less for highly erodible soil; (iv) the property's climate: (A) is appropriate for producing dryland forages, small grains, and in areas with a summer moisture pattern, dryland crops, including pinto beans; (B) limits production due to precipitation and the growing season; and (C) usually requires a cropping system of alternating crop and fallow; (v) the property may flood one in five years; and (vi) for management, the property: 238 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES (A) requires intensive conservation practices; (B) often requires strip cropping, contour tillage, stubble mulching, diversions, or grassed waterways; and (C) requires appropriate timing of tillage operations to conserve moisture, control weeds, and limit soil compaction. (j) Acounty shall classify property as Dryland IV if: (i) generally, the property has severe limitations that may reduce the choice and yield of crops and require special, difficult-to-apply conservation practices; (ii) the property's soil: (A) is moderately deep, more than 20 inches deep; (B) has loamy sand to clay surface texture; (C) may be very gravely, cobbly, or stony, with gravel content 90% or less, cobbles 50% or less, and stones that are five to 30 feet apart and occupy less than 3% of the surface; (D) has 1.25 inches of water holding capacity in the surface foot, and nine inches or more water supplying capacity in the total soil; (E) does not produce crops affected by salinity and alkalinity, but slight salinity and small amounts of sodium or alkali may occur between 10 and 30 inches; (F) has slow to rapid permeability, and permeability is usually very slow below 10 inches; and (G) is excessively to poorly drained but with no standing water table within 20 inches of the surface; (iii) the property's erosion hazard may be severe, with a slope of: (A) 25% or less for soil with low erodibility; or (B) 10% or less for highly erodible soil; (iv) the property's climate: (A) limits production due to low amounts of precipitation or a short growing season; and (B) almost always requires a cropping system of alternating crop and fallow; (v) the property may flood one in five years; and (vi) for management, the property: (A) requires intensive conservation practices that are used mostly for growing grass and other close growing forage crops; (B) may be seeded to permanent vegetation, but low moisture years may inhibit establishment; (C) requires intensive conservation practices to control soil loss when using the property for small grain production; (D) usually requires strip cropping, contour tillage, stubble mulching, diversions, or grassed waterways; and (E) requires appropriate timing of tillage operations to conserve moisture, control weeds, and limit soil compaction. (k)(i) Acounty shall classify property as Meadowland IV if the property: (A) meets the requirements for Dryland IV; (B) is designated exclusively for meadowland; (C) is sub-irrigated, surface irrigated, or sprinkled; (D) has an adequate supply of natural or applied water to produce a crop of native hay; (E) when used for cropping, has drainage and terrain that allows for machine harvesting; and (F) has vegetation consisting primarily of native grasses and clover that grow to a sufficient height to harvest. (ii) Meadowland IV property may be used to harvest one or more crops before allowing grazing for the rest of the season. (l)(i) Acounty shall classify property as Graze I, II, III, or IV, by allocating points to the property according to TABLES 14 through 17 based on climate, production, vegetative condition, and vegetative quantity, and assigning a classification based on the total number of points according to TABLE 18. TABLE 14 Climate and Site Classes Points Site Annual Precipitation 6 High water table "Run in" 5 High mountain 23 inches 4 Mountain 17-22 inches 3 Upland 12-16 inches 2 Semi-desert 8-11 inches 1 Desert 4-7 inches TABLE 15 Potential Production by Soil Classes Points Yield per acre 3 High potential for production, moderately deep soils, no limitations such as stoniness, salinity, alkalinity, high moisture-supplying capacity, and more than 14 inches in the soil profile UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 239 NOTICES OF PROPOSED RULES 2 Medium potential for production, moderate limitations such as stoniness, salinity, alkalinity, medium moisture-supplying capacity, and more than 6 inches in the soil profile 1 Low potential for production, severe limitations such as shallow soil depth, extreme stoniness, strong salinity, strong alkalinity, low moisture- supplying capacity, and more than two inches in the soil profile TABLE 16 Vegetative Condition Classes Points Condition Potential Percent 4 Excellent 76-100% 3 Good 51-75% 2 Fair 26-50% 1 Poor 1-25% TABLE 17 Vegetative Quantity Classes Points Vegetative Cover Acres/AUM 3 Excellent Less than five 2 Average 5-15 1 Sparse 15-25 TABLE 18 Grazeland Classification Total Points Grazing Classification 14-16 Graze I 10-13 Graze II 7-9 Graze III 4-6 Graze IV (m) If a county cannot appropriately classify property under Subsections (4)(a) through (l), a county shall classify the property as Nonproductive. (5)(a) In accordance with Section 59-2-503, a county shall use the tables and standards included in this Subsection (5) to determine whether a property produces in excess of 50% of the average agricultural production per acre stated in the table or standard, according to the property's classification for a given type of land in a given county or area, as follows: TABLE 19 Irrigated I Yield Crop Yield per acre Alfalfa (tons) 5-6.6 Wheat (bus.) 55-70 Barley (bus.) 72-100 Tomatoes (tons) 19-24 Corn Silage (tons) 21-30 TABLE 20 Irrigated II Yield Crop Yield per acre Alfalfa (tons) 4.3-5.3 Wheat (bus.) 51-61 240 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES Barley (bus.) 60-80 Tomatoes (tons) 17-19 Corn Silage (tons) 18-23 TABLE 21 Irrigated III Crop Yield Crop Yield per acre Alfalfa (tons) 3-4 Wheat (bus.) 45-51 Barley (bus.) 53-71 Tomatoes (tons) 14-17 Corn Silage (tons) 13-17 TABLE 22 Irrigated IV Crop Yield Crop Yield per acre Alfalfa (tons) 2.4-3 Wheat (bus.) 30-45 Barley (bus.) 40-53 Tomatoes (tons) 7-14 Corn Silage (tons) 10-13 TABLE 23 Dryland III Crop Yield Crop Yield per acre Wheat (bus.) 12-40, alternate years Pinto beans (pounds) 470-770, alternate years Alfalfa (tons) 1.0-2.5, annually Pasture beef (pounds) 55-70, annually TABLE 24 Dryland IV Crop Yield Crop Yield per acre, alternate years Alfalfa (tons) 2.4-3 Wheat (bus.) 8-20 Grass (pounds) 500-1000 TABLE 25 Grazing Land Production Grazing Animal Unit Classification Months per acre Graze I 1.14 Graze II 0.63 Graze III 0.31 Graze IV 0.11 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 241 NOTICES OF PROPOSED RULES TABLE 26 Irrigated I, II, III, or IV, under carefully managed grazing County Animal Unit Months per acre Beaver 5.37 Box Elder 7.27 Cache 6.06 Carbon 4.36 Daggett 3.39 Davis 7.27 Duchesne 4.36 Emery 6.67 Garfield 4.42 Grand 4.97 Iron 6.18 Juab 4.73 Kane 4.00 Millard 5.21 Morgan 3.52 Piute 3.64 Rich 2.42 Salt Lake 4.48 San Juan 3.15 Sanpete 4.61 Sevier 4.73 Summit 3.52 Tooele 4.24 Uintah 4.73 Utah 5.21 Wasatch 4.48 Washington 5.09 Wayne 4.12 Weber 7.88 TABLE 27 Grazing Land Animal(s) per Animal Unit month Month One cow 1 Five sheep 1 One horse 1.25 (b) For property that is Irrigated Orchard I, II, III, or IV, the trees shall produce a sufficient crop to provide an economical income for the commercial market, giving consideration over the life of the trees to factors that include the nonproductive maturing years, freeze-outs, insect infestation, and market fluctuation. (c) For property that is Meadow IV, the property shall produce at least one crop per season and provide grazing for the remainder of the season. 242 UTAH STATE BULLETIN, October 01, 2026, Vol. 2026, No. 19 NOTICES OF PROPOSED RULES (6)(a) In accordance with the definitions of actively devoted to agricultural use and land in agricultural use in Section 59-2-502, a county shall consider the following factors to determine if a honeybee operation is devoted to the raising of useful plants and animals with a reasonable expectation of profit: (i) the operation's beekeeper is licensed with the Utah Department ofAgriculture and Food; (ii) the operation has an adequate supply of water during nonwinter months, such as a pond, stream, or irrigation ditch; (iii) the operation's hives have sufficient quality forage available throughout the season to produce excess honey, such as clover, cherries, apricots, dandelions, and, if favorable to honey production, various wildflowers; (iv) the operation's hives have easy, year-round access for maintenance, including uninterrupted, all-weather access by road; (v)(A) for an operation on a parcel larger than five acres, the entire parcel shows evidence of being actively devoted to agricultural use, as defined in Section 59-2-502, as a honeybee operation; or (B) for an operation on a parcel smaller than five acres, the honeybee operation makes up at least 80% of the landowner's gross income from the operation; (vi) the owner of the operation documents the following for the county assessor: (A) honey quantities; (B) pollinator proceeds; and (C) pollination activities; (vii) more beehives are present for an operation on higher-producing farmland-assessed property, such as Irrigated I, as opposed to a lower-producing farmland-assessed property, such as Graze II; (viii) if beehives are moved around to different parcels of the operation, adequate production can easily be attributed to all parcels and apportioned for the number of weeks at each location; (ix)(A) if the operation cultivates forage blossoms on site, the seed mix used for the forage blossoms provides for quality, marketable honey with an overall bloom that is sustained throughout most of the year; and (B) the operation is actively devoted to agricultural use, as defined in Section 59-2-502, by providing enough forage to support 25- 50 hives per acre; (x) the gross income to the landowner or tenant from the operation, less all operation expenses, yields a positive net income; (xi) if the property owner pays a beekeeper to stage the operation on the property, the property owner counts the staging fee as an expense; and (xii) if the operation's beekeeper pays rent to the property owner, the rent is an expense to the honeybee operation. (b) On an application for agricultural assessment under Section 59-2-503, a property owner shall consent to an annual audit of a honeybee operation, including reporting honey production and all expenses and income related to the honeybee operation. [(3)](7) This rule shall be implemented and become binding beginning January 1, [2026]2027. KEY: taxation, personal property, property tax, appraisals Date of Last Change: [August 7,] 2026 Notice of Continuation: November 9, 2021 Authorizing, and Implemented or Interpreted Law: Art. XIII, Sec 2; 9-2-201; 11-13-302; 41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104; 59-2-201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303; 59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405; 59-2-405.1; 59-2-406; 59-2-508; 59-2-514; 59-2-515; 59-2-701; 59-2-702; 59-2-703; 59-2-704; 59- 2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924; 59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104; 59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202; 59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1308.5; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365; 59-2-1703 NOTICE OF SUBSTANTIVE CHANGE TYPE OF FILING: Amendment Filing ID: 58219