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|
Monitor County Compliance
Provide Appraisal Training
Comply With Assessment Standards
Maintain Property Records
|FAA – Division’s Role||FAA – County’s Role|
Develop FAA Class Values
Audit FAA Assessments
Accept FAA Applications
Classify & Qualify FAA Land
Administer Urban Farming