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ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
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HB2104: agricultural property; classification; inspection
Sponsor: Representative Carter N, LD 15
Committee on Ways & Means
Overview
Generally, prevents a county assessor from reclassifying agricultural property for four years, if an owner prevails in an appeal.
History
Statute requires a county assessor notify a property owner whether his land has been approved or denied for agricultural property-tax classification no later than the time the assessor next mails the property’s notice of valuation. If the classification is denied, the assessor must also send the reason for the denial within 120 days after the owner applied; the owner then has the right to appeal the decision of the assessor as prescribed by statute. (A.R.S. § 42-12155)
Provisions
1. Prohibits a county assessor from reclassifying agricultural property for four years if an owner prevails in an appeal, unless one of the following occurs:
a. the owner files a change in use notice;
b. the property is spilt; or
c. a change in ownership or lease of the property. (Sec. 1)
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Initials NM HB 2104
1/14/2026 Page 0 Ways & Means
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