Iron County

What is the Utah Farmland Assessment (Greenbelt) Act?

The Utah Farmland Assessment Act (FAA, also called the Greenbelt Act) allows qualifying agricultural property to be assessed and taxed based on its productive capability instead of the prevailing market value. This helps keep agriculture viable near expanding urban areas where market-value taxation could otherwise be prohibitive.

Key Valuation Changes

The Utah State Tax Commission, based on a four-year study conducted by Utah State University, has adjusted the values used for farmland assessment. The changes include:

A system to update values annually for land assessed under the Farmland Assessment Act.
County-specific values based on agricultural production, income, and expenses, rather than regional groupings for similar capability.

Downloadable Forms

Greenbelt Application (PDF)

Greenbelt Survey (PDF)

Urban Greenbelt Application (PDF)

Urban Greenbelt Survey (PDF)

Land Valuations

Utah Greenbelt land valuations by class and land type for years 2020 and 2021.
Class	Type of Land	2020 Values	2021 Values
I	Irrigated	$668	$673
II	Irrigated	$586	$590
III	Irrigated	$465	$468
IV	Irrigated	$380	$383
I	Orchard	$493	$451
IV	Meadow	$220	$222
III	Dry	$41	$41
IV	Dry	$13	$13
I	Graze	$63	$63
II	Graze	$19	$19
III	Graze	$5	$5
—	Non-Productive	$5	$5

Frequently Asked Questions

Find answers to common questions about the Greenbelt Act.

How is Productive Value Determined?

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. Values apply statewide and are based on agriculture income and expense factors expressed as value per acre by land class.

What Does it Take to Qualify?

Private farmland can qualify if the land:

Is at least five contiguous acres (some exceptions apply for identical ownership).
Is actively devoted to agriculture with a reasonable expectation of profit.
Has been in agricultural use for at least two successive years before applying.
Meets average annual (per acre) production requirements.

How is Land Classified?

Classification reflects capability to produce crops/forage based on soil, topography, irrigation water, growing season, and other factors. If you disagree with your class, you can appeal to the county board of equalization.

Defined Production Requirement

Land must produce over 50% of the county average for its land type. Sources include Utah Agricultural Statistics, USU budgets, or Tax Commission standards.

If county alfalfa average is 4 tons/acre/year, you must produce > 2 tons.
10 acres irrigated pasture supporting ~10 cows: qualify with > 5 cows (or 25 sheep).

What are the Expectations?

Acreage requirement may be waived if ≥ 80% of income is from products on the land or due to eminent domain.
Production requirement may be waived for prior 2-year use with failure due to no fault of owner/lessee.
Waived during bona fide range improvement, rotation, or similar practices.

When are the Application Deadlines?

New applications are due by May 1 of the tax year. Ownership/legal description/assessor requests can be filed anytime.

How Do I Apply?

Obtain and return the FAA application to the County Assessor. Supporting documentation (e.g., returns, affidavits, leases, receipts, production records) may be required to verify two prior years of production.

Who May Apply?

Any owner of agricultural land.

Does Leased Land Qualify?

Yes, if acreage and production requirements are met. A purchaser or lessee can qualify land with owner’s application plus documentation of production levels.

What Happens When Land is Withdrawn?

A rollback tax applies (difference between greenbelt and market-value taxes) for up to the five preceding years when land becomes ineligible (e.g., development, non-use).