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Tax Commission adopts 2026 percent-good tables for business personal property
Summary
The commission adopted amendments to R884-24P-33 that update percent-good schedules county assessors must use for valuing business personal property in 2026; the change was approved unanimously.
The Utah State Tax Commission reviewed and adopted amendments to R884-24P-33, which define percent-good valuation schedules that county assessors must use for business personal property in the 2026 calendar year. Commissioner Rebecca L. Rockwell moved to adopt the amendment and the motion passed on a unanimous roll call.
The minutes state that any deviation affecting an entire class or type of personal property requires a written report documenting the schedule change to be submitted to the commission for approval prior to use. The amendment modifies the percent-good tables for the 2026 calendar year; the minutes record the motion and unanimous roll call vote but do not provide individual vote breakdowns.
