{"slug":"ut-farmland-assessment-act-greenbelt","name":"Farmland Assessment Act (Greenbelt) assessment","provider":{"name":"Utah State Tax Commission, Property Tax Division, and county assessors","type":"state"},"organization":null,"country":"US","region":"UT","locality":null,"scope":"regional","audience":["landowner","farmer"],"kind":"tax_incentive","benefit":"Qualifying agricultural land of 5 or more contiguous acres is assessed on its productive capability instead of market value","summary":"Under the Utah Farmland Assessment Act, also called the Greenbelt Act, qualifying agricultural land is assessed and taxed on its productive capability instead of the prevailing market value. The Tax Commission sets per-acre productive values for each land class by county with a five-member advisory committee and Utah State University; counties accept applications, classify the land and administer rollback. If land later becomes ineligible, for example when it is developed, the owner owes a rollback tax equal to the difference between greenbelt taxes paid and market-value taxes for up to the five preceding years.","eligibility":"Private land of at least five contiguous acres that is actively devoted to agricultural use with a reasonable expectation of profit, has been in agricultural use for at least two successive years before the application tax year, and produces more than 50 percent of the average agricultural production per acre for its type and county. Land used with the farmhouse, such as landscaping, does not count. Smaller parcels may qualify if farmed with other eligible acreage under identical ownership; the acreage test can be waived if 80 percent or more of the owner's, purchaser's or lessee's income comes from agricultural products grown on the land. Leased land can qualify.","how_to_apply":"Get the application (form TC-582) from your county assessor and return it before May 1 of the year you want the preferential assessment, with supporting documents such as tax returns, leases, sales receipts or production records for the prior two years. Applications required because of an ownership change, legal description change or assessor request are due within 120 days of the change.","url":"https://tax.utah.gov/propertytax/locally-assessed/faq/","source_url":"https://tax.utah.gov/propertytax/locally-assessed/faq/","season":"New applications due to the county assessor by May 1","program_status":"active","lat":null,"lng":null,"data_note":"This is an agricultural-use program; the Tax Commission's page does not say whether forest or timber land qualifies on its own. Owners of wooded land should ask the county assessor whether their use (for example grazing) meets the production test.","updated_at":"2026-11-08T00:48:15.030Z","page_url":"https://treerm.org/residents/programs/ut-farmland-assessment-act-greenbelt","markdown_url":"https://treerm.org/residents/programs/ut-farmland-assessment-act-greenbelt.md","license":"CC-BY-4.0"}