Date of Award:


Document Type:


Degree Name:

Master of Science (MS)


Agricultural Systems Technology and Education


Rondo A. Christensen


A sample of agricultural parcels in Salt Lake County, Utah was analyzed to determine the effects on assessed values and per acre taxes under alternative assessment methods; assessment according to market value or agricultural value (preferential treatment).

The assessed value changes and tax shifting between all classes of taxable property in the county were calculated with and without the preferential assessment of agricultural land and at assessment levels equalized for all classes.

Variations in assessed value, agricultural and market values and assessment ratios were analyzed for the parcels in the sample by location and size of the parcel, present use, occupation of the owner, and the degree of development of the surrounding land.

Under preferential treatment the total assessed value of agricultural land would not be lower than the 1967 level. Farm land qualifying for preferential treatment would have lower per acre taxes.