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Senate approves Urban Farming Assessment Act to extend Greenbelt-style tax treatment to small urban farms
Summary
Senate Bill 122, the Urban Farming Assessment Act, passed after debate; it creates a separate assessment for urban farming in first-class counties, requires at least 2 acres in active agricultural use, and delegates qualification decisions to county assessors.
The Utah Senate on Feb. 14 passed Senate Bill 122, a measure creating an "urban farming" assessment that mirrors Greenbelt treatment for qualifying small farms in counties of the first class.
Senator Niederhauser, sponsor of SB 122, said the bill aims to preserve agricultural uses in urban counties and avoids opening the existing Greenbelt statute by placing the program in a separate act. "You have to be engaged in urban farming for a profit," he said on the floor while describing the eligibility criteria, adding that the program targets at least 2 acres in active agricultural use and that county assessors will determine whether production levels meet statutory requirements.
Several senators sought clarity. Senator Valentine and others questioned whether the bill imposes an "intent to profit" test and asked how production levels would be judged; the sponsor said counties would apply processes analogous to Greenbelt qualification and pledged to refine language before third reading. Senator Jenkins and Senator Hinkins asked about acreage standards, rollback provisions and the fiscal note; the sponsor cited a worst-case shift described in the fiscal note and said only a small percentage of properties would likely qualify.
On the floor the Senate recorded 27 yeas, 0 nays and 2 absent. The sponsor committed to work on language to clarify intent and to consider second-class counties for future extension.
