- Uinta County
- Offices/Departments
- County Assessor
- Agricultural Land Assessments
Agricultural Land Assessments
Determining Productivity • Irrigated Crop Land • Dry Crop Land Range Land • Determining Value • Figuring the Tax Bill |
Agricultural LandMany states have laws regarding the preferential assessment of agricultural land. This means that farm and ranch assessments are usually based on the land’s capability to produce agricultural products. In Wyoming, agricultural land is taxed based on the land’s productivity capability under normal conditions. Term DefinitionsCommon questions arise in the classification of agricultural lands. Wyoming uses the following points as criteria:
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Irrigated Crop LandTons of all hay per acre is the productivity measurement used for valuing irrigated cropland. This “measurement” is determined from environmental factors that affect the soil's ability to produce. These “factors,” or limitations, are published in the United States Department of Agriculture, Natural Resources Conservation Service's Soil Survey – and include items such as precipitation, length of growing season, slope, etc. |
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Dry Crop LandBushels of all wheat, per acre, are the productivity measurement used for valuing dry cropland. As with irrigated cropland, this “measurement” is determined by environmental factors that affect the soil's ability to produce. The “factors,” or limitations, are the same as those used with irrigated cropland. |
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Range LandAnimal Unit Months or AUMs is the productivity measurement used for valuing rangeland. The term “AUM” is defined as the amount of forage required to sustain a 1,000-pound cow, with or without a calf, for one month. |
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Figuring the Tax BillWyoming is a fractional assessment state. This means that the taxable value is based on a portion of the full value. In Wyoming, this fractional amount is 9.5 percent for agricultural property. To arrive at the assessed value, multiply the total land value per acre times 9.5 percent. The assessed value is then multiplied by the appropriate tax district mill levy to obtain the tax. |
Link to more Information: http://www.uintacounty.com/DocumentCenter/View/318 Link to Form: http://www.uintacounty.com/DocumentCenter/View/319 |
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