Leasehold improvement valuation schedule
Utah State Tax CommissionUtah- Detected
- Aug 3, 2026
- 93 days ago
- Sector
- Administration & Finance
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From the meeting
The draft amendment updated the 2027 schedule for leasehold improvements on tax-exempt real property, including walls and partitions, plumbing, floor coverings, store fronts, wiring, ceilings, and heating and cooling systems. The rule says taxable value is based on acquisition cost including installation. This is a planning signal for property tax advisors, leasehold contractors, and valuation systems working with exempt-property tenants.
- Meeting date
- August 3, 2026
- Agency
- Utah State Tax Commission
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