Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 257 First Substitute (2023GS)

Sponsor

Rep. Kyle, J

Final action

House/ to Governor 3/13/2023

Outcome

House/ to Governor

Summary

What it does

• This bill:
• requires a county or commission to waive the acreage requirement for agricultural assessment if the assessed property fails to meet the acreage requirement because of a governmental entity exercising eminent domain or threatening eminent domain; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

GREENBELT PROPERTY AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jason Kyle
Senate Sponsor: 
 Ronald M. Winterton
LONG TITLE
General Description:
This bill modifies provisions of the Utah Farmland Assessment Act.
Highlighted Provisions:
This bill:
▸ requires a county or commission to waive the acreage requirement for agricultural
assessment if the assessed property fails to meet the acreage requirement because of
a governmental entity exercising eminent domain or threatening eminent domain;
and
▸ makes technical and conforming changes. 
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-503
, as last amended by Laws of Utah 2013, Chapter 322
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-503
 is amended to read:
59-2-503.
Qualifications for agricultural use assessment.
(1) For general property tax purposes, land may be assessed on the basis of the value
that the land has for agricultural use if the land:
(a) is not less than five contiguous acres in area, except that land may be assessed on
the basis of the value that the land has for agricultural use:
(i) if:
(A) the land is devoted to agricultural use in conjunction with other eligible acreage;
and
(B) the land and the other eligible acreage described in Subsection (1)(a)(i)(A) have
identical legal ownership; or
(ii) as provided under [
Subsection (4)
] 
Subsections (4) and (5)
; and
(b) except as provided in Subsection [
(5)
] 
 or [
(6)
] 
:
(i) is actively devoted to agricultural use; and
(ii) has been actively devoted to agricultural use for at least two successive years
immediately preceding the tax year for which the land is being assessed under this part.
(2) In determining whether land is actively devoted to agricultural use, production per
acre for a given county or area and a given type of land shall be determined by using the first
applicable of the following:
(a) production levels reported in the current publication of the Utah Agricultural
Statistics;
(b) current crop budgets developed and published by Utah State University; and
(c) other acceptable standards of agricultural production designated by the commission
by rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
Act.
(3) Land may be assessed on the basis of the land's agricultural value if the land:
(a) is subject to the privilege tax imposed by Section 
59-4-101
;
(b) is owned by the state or any of the state's political subdivisions; and
(c) meets the requirements of Subsection (1).
(4) Notwithstanding Subsection (1)(a), the commission or a county board of
equalization may grant a waiver of the acreage limitation for land upon:
(a) appeal by the owner; and
(b) submission of proof that[
: (i)
] 80% or more of the owner's, purchaser's, or lessee's
income is derived from agricultural products produced on the property in question[
; or
]
.
[
(ii) (A) the failure to meet the acreage requirement arose solely as a result of an
acquisition by a governmental entity by:
]
[
(I) eminent domain; or
]
[
(II) the threat or imminence of an eminent domain proceeding;
]
[
(B) the land is actively devoted to agricultural use; and
]
[
(C) no change occurs in the ownership of the land.
]
(5) Notwithstanding Subsection (1)(a), the commission or a county board of
equalization shall grant a waiver of the acreage limitation for land upon:
(a) appeal by the owner; and
(b) submission of proof that:
(i) the failure to meet the acreage requirement arose solely as a result of an acquisition
by a governmental entity by:
(A) eminent domain; or
(B) the threat or imminence of an eminent domain proceeding; and
(ii) the land is actively devoted to agricultural use.
[
(5)
] 
(6)
 (a) The commission or a county board of equalization may grant a waiver of
the requirement that the land is actively devoted to agricultural use for the tax year for which
the land is being assessed under this part upon:
(i) appeal by the owner; and
(ii) submission of proof that:
(A) the land was assessed on the basis of agricultural use for at least two years
immediately preceding that tax year; and
(B) the failure to meet the agricultural production requirements for that tax year was
due to no fault or act of the owner, purchaser, or lessee.
(b) As used in Subsection [
(5)(a)
] 
(6)(a)
, "fault" does not include:
(i) intentional planting of crops or trees which, because of the maturation period, do
not give the owner, purchaser, or lessee a reasonable opportunity to satisfy the production
levels required for land actively devoted to agricultural use; or
(ii) implementation of a bona fide range improvement program, crop rotation program,
or other similar accepted cultural practices which do not give the owner, purchaser, or lessee a
reasonable opportunity to satisfy the production levels required for land actively devoted to
agricultural use.
[
(6)
] 
(7)
 Land that otherwise qualifies for assessment under this part qualifies for
assessment under this part in the first year the land resumes being actively devoted to
agricultural use if:
(a) the land becomes ineligible for assessment under this part only as a result of a split
estate mineral rights owner exercising the right to extract a mineral; and
(b) the land qualified for assessment under this part in the year immediately preceding
the year the land became ineligible for assessment under this part only as a result of a split
estate mineral rights owner exercising the right to extract a mineral.
[
(7)
] 
(8)
 Land that otherwise qualifies under Subsection (1) to be assessed on the basis
of the value that the land has for agricultural use does not lose that qualification by becoming
subject to a forest stewardship plan developed under Section 
65A-8a-106
 under which the land
is subject to a temporary period of limited use or nonuse.