Utah

Utah Farmland Asessement Act (or Greenbelt Act):

Private farmland can qualify for assessment and taxation under the Farmland Assessment Act if the land:

• is at least five contiguous acres in area. Land less than five acres may qualify where devoted to agricultural use in conjunction with other eligible acreage under identical legal ownership. Land used in connection with the farmhouse, such as landscaping, etc. cannot be included in the acreage for FAA eligibility.

• is actively devoted to agricultural use, and the operation is managed in such a way that there is a reasonable expectation of profit;

• has been devoted to agricultural use for at least two successive years immediately preceding the tax year in which application is made; and

• meets average annual (per acre) production requirements.