All Roll Calls
Yes: 139 • No: 7
UtahH.B. 2402025 General SessionHouseWALLET
Urban Farming Assessment Amendments
Sponsored By: Rex P. Shipp (Republican)
Signed by Governor
CountiesProperty TaxProperty Tax CollectionAgriculture & FoodAssessment and EqualizationCounty OfficersFarmland AssessmentLocal Taxation and Fees
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
More urban farms qualify for tax savings
Utah urban farms can qualify for agricultural-use property tax assessment through annual sales of $1,000 per quarter-acre farmed. This sales test is an alternative to the production test, and tax savings depend on land values and local rates. Land generally must be at least one contiguous acre but under five acres, in a county with an urban-farming ordinance. It needs two straight years of prior urban farming or assessment under the Farmland Assessment Act in the previous year. A county board can waive the acreage minimum for government-caused land loss when farming continues and ownership stays unchanged. Residential land is excluded, but the remaining farm portion can qualify on its own. The law took effect May 7, 2025, and applies retroactively to tax years beginning on or after January 1, 2025.
Urban farms keep tax breaks more easily
Approved Utah urban farms no longer need annual renewal applications. Assessors can still request a new application or signed proof in writing, with a set deadline. New owners must apply, and owners must give notice when land leaves the program. Land assessed through sales is protected from removal solely for missing the two-year farming rule if it met the sales test in at least one of the prior three years. These changes took effect May 7, 2025, and apply retroactively to tax years beginning on or after January 1, 2025.
Urban farm applicants must document eligibility
Owners applying for Utah urban-farming tax assessment must document that their land meets the production or sales test. They must use the county assessor's form and file by January 30 of the application tax year. The law provides an exception to that deadline in Utah Code Section 59-2-1707(2)(c)(i). This requirement took effect May 7, 2025, and applies retroactively to tax years beginning on or after January 1, 2025.
Sponsors & Cosponsors
Sponsor
Rex P. Shipp
Republican • House
Cosponsors
Keven J. Stratton
Republican • Senate
Roll Call Votes
Senate vote • 3/7/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 27 • No: 0
Senate vote • 2/26/2025
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
House vote • 2/20/2025
House/ passed 3rd reading
Yes: 67 • No: 0
House vote • 2/12/2025
House Comm - Favorable Recommendation
Yes: 7 • No: 0
House vote • 2/12/2025
House Comm - Substitute Recommendation
Yes: 7 • No: 0
House vote • 2/6/2025
House Comm - Substitute Recommendation
Yes: 11 • No: 0
House vote • 2/6/2025
House Comm - Held
Yes: 11 • No: 0
House vote • 2/6/2025
House Comm - Motion to Recommend Failed
Yes: 4 • No: 7
Actions Timeline
Governor Signed
3/24/2025House/ to Governor
3/17/2025HouseHouse/ received enrolled bill from Printing
3/17/2025HouseHouse/ enrolled bill to Printing
3/13/2025HouseEnrolled Bill Returned to House or Senate
3/13/2025Draft of Enrolled Bill Prepared
3/11/2025Bill Received from House for Enrolling
3/11/2025House/ signed by Speaker/ sent for enrolling
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House
3/7/2025SenateSenate/ signed by President/ returned to House
3/7/2025SenateSenate/ passed 2nd & 3rd readings/ suspension
3/7/2025SenateSenate/ 2nd & 3rd readings/ suspension
3/7/2025SenateSenate/ Rules to 2nd Reading Calendar
3/7/2025SenateSenate/ 2nd Reading Calendar to Rules
3/5/2025SenateSenate/ placed on 2nd Reading Calendar
2/26/2025SenateSenate/ committee report favorable
2/26/2025SenateSenate Comm - Favorable Recommendation
2/26/2025SenateSenate/ to standing committee
2/24/2025SenateSenate/ 1st reading (Introduced)
2/21/2025SenateSenate/ received from House
2/21/2025SenateHouse/ to Senate
2/20/2025HouseHouse/ passed 3rd reading
2/20/2025HouseHouse/ 3rd reading
2/20/2025HouseHouse/ 2nd reading
2/13/2025House
Bill Text
Enrolled
3/13/2025
Substitute #2
2/11/2025
Substitute #1
1/22/2025
Introduced
1/16/2025