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ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
House: WM DP 5-4-0-0 |
HB 2105: agricultural property; inspections; notice
Sponsor: Representative Carter N, LD 15
Caucus & COW
Overview
Mandates that the Department of Revenue (DOR) and county assessors provide advance notice of certain property inspections and provide inspection reports to property owners.
History
Arizona law authorizes DOR to investigate property values, demand relevant public or private records, and physically inspect property to determine its taxable value. Additionally, county assessors are obligated to conduct on-site inspections of agricultural properties: each year they must inspect at least one quarter of such parcels, ensuring that every agricultural property is reviewed and appraised at least once every four years. If, during these inspections, a property is found not to qualify for agricultural classification, the owner must be notified (A.R.S. §§ 42-11053; 42-12158).
Under A.R.S. § 42-12156, the owner of an agricultural property must notify the county assessor with a change in use notice if the property ceases to qualify as agricultural property.
Provisions
1. Requires DOR, when conducting inspections under its property valuation investigation authority, to:
a. notify the owner or possessor that an inspection will occur and provide the date of said inspection; and
b. provide a copy of the inspection report to the owner or possessor. (Sec. 1)
2. Requires the county assessor, for agricultural-property onsite inspections, to:
a. notify the owner before an inspection occurs and provide the date of said inspection; and
b. provide a copy of the inspection report to the owner. (Sec. 2)
3. Establishes that a property meeting the criteria for agricultural classification is not subject to an onsite inspection for the three-year period after the most recent onsite inspection, unless:
a. the property owner files a change in use notice;
b. the property is split; or
c. there is a change in ownership or lease of the property. (Sec. 2)
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Initials VP/CS HB 2105
1/21/2026 Page 0 Caucus & COW
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