Utah Tax Commission Amends Rules Governing Personal Property Valuation

The Utah State Tax Commission adopted amendments to personal property valuation guides and schedules. The amended regulations update percent good schedules for various classes of personal property, including computer equipment, machinery, heavy equipment, and commercial trailers, to be used in computing personal property valuations for the 2026 tax year. The regulations take effect January 1, 2026. [Utah State Tax Comm’n, Reg. Section R884-24P-33, 12/15/25]