UtahCounty.gov

The Official Website of Utah County Government

Utah County Clerk/Auditor

Bryan E. Thompson

Utah County Auditor

Farmland Assessment Act (Greenbelt) Appeal

The Utah Farmland Assessment Act, often referred to as the “Greenbelt” law, is a law passed by the State of Utah in 1969. Prior to 1969, Utah farmland was assessed and taxed according to its market value. However, as Utah population centers began to expand into the surrounding agricultural property, the market value of agricultural property began to rise. This increased market value produced property taxes that made some farming operations economically prohibitive. In 1969, the Utah Legislature passed the Utah Farmland Assessment Act, which provided for qualified agricultural property to be assessed and taxed on its productive value instead of its market value. The Farmland Assessment Act is found in the following body of Utah State Law:

When a piece of real property is determined by the County Assessor’s office as no longer qualifying for assessment under the FFA “Greenbelt” law, the Assessor is required to apply a rollback tax to the property. Land that is withdrawn from assessment under the FAA is subject to a rollback tax equal to the difference between:

  • the amount of taxes that would have been charged under a market-based assessment, and
  • the amount of taxes that were actually charged under the FAA assessment.

The assessor calculates the rollback tax for each year the land was assessed under the FAA, going back no more than five years.

The Board of Equalization hears appeals from property owners who feel the Assessor’s office incorrectly withdrew their property from Greenbelt and assessed the rollback tax. Individuals who receive a notice of Greenbelt Rollback Billing and withdrawal from Farmland Assessment Act will have 45 days to appeal the rollback from the date of the notice. Individuals with questions about the Farmland Assessment Act, appealing a rollback tax, or what the requirement for “Greenbelt” status is, contact Diane Garcia in the Utah County Assessor’s office at 801-851-8288 or dianeg@utahcounty.gov.

Print out Greenbelt Rollback Appeal Form

Please note the correct mailing address listed on the Greenbelt Rollback Appeal Form.