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ARIZONA STATE SENATE
Fifty-Seventh Legislature, Second Regular Session
agricultural property; inspections; notice
Purpose
Requires the Arizona Department of Revenue (ADOR) and each county assessor to provide advance notice of specified property inspections and provide inspection reports to property owners. Exempts specified agricultural property from subsequent on-site inspections for the three-year period after the most recent inspection.
Background
Statute requires ADOR to investigate property values and request relevant public or private records relating to valuations or property taxes and allows ADOR to enter on and examine any property to determine its full cash value. If the owner or possessor of property refuses entrance, the Director of ADOR may estimate the valuation of the property (A.R.S. § 42-11053).
A county assessor must conduct on-site inspections of 25 percent of
agricultural properties each year, ensuring that every agricultural property is
reviewed and appraised at least once every four years. If, during inspection, a
property is found not to qualify for agricultural classification, the owner
must be notified by certified mail of the reason for reclassifying the property
and include information for the property owner to appeal the reclassification
(A.R.S. §§ 42-12158
and
42-12156).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires ADOR, when conducting inspections under its property valuation investigation authority, 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 a copy of the inspection report to the property owner or possessor of the property.
2. Requires the county assessor, when making an on-site inspection for agricultural property classification purposes, to:
a) notify the property owner before an inspection occurs and provide the date of the inspection; and
b) provide a copy of the inspection report to the property owner.
3. Exempts agricultural property that meets the criteria for agricultural classification from subsequent on-site inspections for the three-year period following its most recent 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.
4. Makes conforming changes.
5. Becomes effective on the general effective date.
Prepared by Senate Research
January 28, 2026
MG/SJ/hk