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	Locally Assessed – County’s Role
Assist Counties Mission, Vision and Goals Monitor County Compliance General Oversight Assessment Compliance Laws & Rules Annual Sales Ratio Studies Provide Appraisal Training Training and Licensing List of Trained Hearing Officers	Appraise Property Residential Property Commercial Property Comply With Assessment Standards Standards of Practice Assessment Compliance Laws State Reports Checklist for Assessors Maintain Property Records
FAA – Division’s Role	FAA – County’s Role
Develop FAA Class Values FAA Taxable Value Tables State Farmland Evaluation Advisory Committee USU Report to Advisory Committee Audit FAA Assessments	Accept FAA Applications FAA Application Classify & Qualify FAA Land FAA Frequently Asked Questions FAA Standards of Practice Administer Rollback Administer Urban Farming Urban Farming Assessment Act

Locally Assessed – Division’s Role

Locally Assessed – County’s Role

Maintain Property Records

FAA – Division’s Role

FAA – County’s Role

Develop FAA Class Values

FAA Taxable Value Tables
State Farmland Evaluation Advisory Committee
USU Report to Advisory Committee

Audit FAA Assessments

Accept FAA Applications

FAA Application

Classify & Qualify FAA Land

FAA Frequently Asked Questions
FAA Standards of Practice

Administer Rollback

Administer Urban Farming

Urban Farming Assessment Act

Locally Assessed Property

Assist Counties

Monitor County Compliance

Provide Appraisal Training

Appraise Property

Comply With Assessment Standards