This unique method of assessment is vital to agriculture operations in close proximity to expanding urban areas, where taxing agricultural property at market value could make farming operations economically prohibitive. 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 county-wide.
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 SCS Soil Surveys and guidelines provided by the Tax Commission.