Tax Commission moves to publish rule allowing limited late appeals under Urban Farming Assessment Act

The Utah State Tax Commission voted unanimously July 10 to submit proposed amendments to Rule R884-24P-66, a change that would allow an additional extension of up to 60 days for certain late-filed appeals related to the Urban Farming Assessment Act.

Commissioner Rebecca L. Rockwell explained the amendment implements a requirement from 2024 House Bill 288 by establishing circumstances under which a late-filed appeal to a county board of equalization may be allowed. Under current statute, appeals generally must be filed within 60 days of a county assessor’s determination or denial; the proposed rule would permit an additional extension of up to 60 days if specified requirements are met, mirroring the extension period currently allowed for the Farmland Assessment Act.

The commission approved the submission of the proposed rule to the Office of Administrative Rules for publication in the Utah State Bulletin. The amendment is slated for publication in the bulletin on Aug. 1, 2025, and the mandatory public comment period will end on Sept. 2, 2025. Commissioner Rockwell moved the submission and the motion passed on a unanimous roll call vote.

Next steps: the rule will proceed through the bulletin publication and the public-comment process established under Utah administrative rules. The commission did not record additional debate or amendment to the proposed text during the July 10 meeting.