ARIZONA HOUSE OF REPRESENTATIVES

57th Legislature, 2nd Regular Session

Majority Research Staff

House: WM DP 5-4-0-0 | Third Read 36-20-4-0

Senate: FIN DPA 4-3-0-0 | Third Read 19-10-1-0

Final Read: 38-17-5-0 | Chapter 244

HB2104: agricultural property; classification; inspection

Sponsor: Representative Carter N, LD 15

Signed by the Governor

Overview

Prohibits a county assessor from reclassifying agricultural property for three 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 three 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.

d. a taxable improvement is made to the property(Sec. 1)

2. Allows a county assessor, if the assessor classifies a previously unreported improvement as agricultural property during the four-year exemption period, to assess the applicable property tax on the improvement for the current tax year and any prior year the improvement existed. (Sec. 1)

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6. Initials VP/CS HB 2104

7. 6/29/2026 Page 0 Signed by the Governor

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