2025 Bills

HB 240: Help for Urban Farmers – Simpler Property Tax Assesment

To track the status of this bill, find it on our Legislation Tracker. Click here to contact the sponsor of the bill to share your thoughts, or click here to email your Senator and Representative about it.

Libertas Institute supports this bill

Staff review of this legislation finds that it aligns with our principles and should therefore be passed into law.

In 1961, Utah passed the Farmland Assessment Act, allowing agricultural land (5 acres or larger) to be assessed and taxed based on its productive value rather than its market value. In 2012, the Urban Farming Act extended similar tax benefits to small-acreage farms (1 to 5 acres).

HB 240, sponsored by Representative Rex Shipp, streamlines the Urban Farming Act by simplifying eligibility requirements for agricultural tax benefits. The bill clarifies that land dedicated to urban farming qualifies for this tax treatment if it generates at least $1,000 in annual gross sales per quarter-acre.

Libertas supports ensuring small-scale farmers receive tax treatment comparable to larger farms and advocates for reforms that simplify and streamline eligibility requirements for farmers.