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Commission adopts farmland valuation guides; committee chair noted

Utah State Tax Commission · November 13, 2025
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Summary

The commission adopted the State Farmland Advisory Committee's recommendations as amendments to R884-24P-53 for 2026 valuation ranges; committee chair Commissioner Jennifer N. Fresques was identified in the record.

The commission adopted amendments to R884-24P-53, which publish guides for valuation of land subject to the Farmland Assessment Act for 2026. The minutes note that Commissioner Jennifer N. Fresques currently serves as chair of the State Farmland Advisory Committee, which reviewed land classifications and recommended ranges of values based on productive capability; Commissioner Rebecca L. Rockwell moved to adopt the committee’s recommendations and the motion passed unanimously.

The rule updates classifications and value ranges for agricultural land in various areas of the state and directs the commission to publish the recommended ranges in rule. The minutes record the motion and a unanimous roll call vote; the transcript does not itemize individual commissioner votes.