ARIZONA HOUSE OF REPRESENTATIVES 57th Legislature, 2nd Regular Session Majority Research Staff
	Senate: FIN DP 4-2-1-0 | Third Reading 17-12-1-0-0

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SB1290: agricultural property; inspections; notice.

Sponsor: Senator Shamp, LD 29

Committee on Commerce

Overview

Establishes notification and reporting requirements for property inspections by the Arizona Department of Revenue (DOR) and county assessors.

History

DOR is required to investigate property valuations and any matters relating to property taxes and to require the production of any private or public records relating to those valuations or property taxes (A.R.S. § 42-11053).

Additionally, county assessors are required to: 1) conduct on-site inspections of 25% of the agricultural-use property annually; 2) make on-site inspection and appraisal of these properties within every four years; and 3) notify property owners, if determined by the county assessor, that the property does not meet the criteria for agricultural classification (A.R.S. § 42-12158).

Provisions

Department of Revenue; Property Valuations

1. Requires DOR, in investigating property valuations relating to property taxes, to:

a. notify the owner or possessor of the property that an inspection will occur and provide the date of the inspection; and

b. provide to the owner or possessor a copy of the inspection report. (Sec. 1)

County Assessor; On-Site Inspections

2. Requires the county assessor, in making an on-site inspection for property classification, to:

a. notify the property owner before an inspection occurs and provide the date of the inspection; and

b. provide to the property owner a copy of the inspection report. (Sec. 2)

3. Specifies a property that meets the agricultural classification criteria is not subject to an on-site inspection for the three-year period after the most recent on-site inspection, unless the property owner files a change in the use notice or there is a:

a. split of the property;

b. change in ownership or lease of the property; or

c. taxable improvement made to the property. (Sec. 2)

4. Authorizes the county assessor to develop a standardized form for inspection reports. (Sec. 2)

Miscellaneous

5. Stipulates DOR or the county assessor or the assessor's deputies are not required to provide the inspection notice by certified mail. (Sec. 1, 2)

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9. Initials PB/ZE                 SB 1290

10. 3/19/2026  Page 0 Commerce

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