Bill > HB0240

This bill modifies the Urban Farming Assessment Act to provide more flexibility for property tax assessment of urban farming lands. The bill introduces a new alternative qualification method for urban farming assessment, allowing landowners to qualify based on either agricultural production per acre or annual gross sales of at least $1,000 per quarter-acre. It clarifies provisions for land that can be temporarily fallowed, including allowing fallowing during periods of limited water supply or for farm management practices, while maintaining urban farming assessment status. The bill also simplifies application processes for urban farmers, reducing the requirement for annual applications and creating more consistent assessment guidelines. Additionally, the bill allows for partial land assessment, meaning that residential areas within a farming parcel will not disqualify the entire property from urban farming tax assessment. The changes aim to support urban agriculture by providing more practical and flexible tax assessment rules for small-scale urban farmers. The bill will take effect on May 7, 2025, and will apply retrospectively to taxable years beginning on or after January 1, 2025.

Agriculture and Natural Resources, Budget and Finance

https://le.utah.gov/~2025/bills/static/HB0240.html