HB 2104

Senate Engrossed
  House Bill
agricultural
  property; classification; inspection
State of Arizona
House of Representatives
Fifty-seventh Legislature
Second Regular Session
2026
CHAPTER 244
HOUSE BILL 2104
AN
ACT
amending section 42-12155, Arizona
Revised Statutes; relating to agricultural property.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-12155, Arizona Revised
Statutes, is amended to read:
START_STATUTE42-12155. Notice of approval or disapproval; appeal
A. The county assessor shall notify the property
owner whether the assessor has approved or disapproved the agricultural
classification of the property on or before the date on which the assessor next
mails the owner the notice of valuation for the property.
B. If the assessor disapproved the agricultural
classification, the assessor shall notify the owner of the reason for
disapproval within one hundred twenty days of the application.
C. The owner may appeal the decision of the assessor
as prescribed by chapter 16, article 2, 5 or 6 of this title.
D. If the owner prevails in an appeal
under chapter 16, article 5 of this title, the county assessor may not
reclassify agricultural property or conduct an on-site inspection
pursuant to section 42-12158 for three years after the year in which the
appeal decision is rendered unless one of the following occurs:
1. The property owner files A change
in the use notice pursuant to section 42-12156, subsection A.
2. A split of the property.
3. A change in ownership or lease of
the property.
4. A taxable improvement is made to
the property.
E. during the three-year period prescribed by subsection D of this section, if the county
assessor classifies a previously unreported taxable improvement as agricultural
property, the county assessor may assess the applicable property tax on the
improvement for the current tax year and any prior tax year in which the
improvement existed.END_STATUTE
APPROVED BY THE GOVERNOR JUNE 22, 2026.
FILED IN THE OFFICE OF THE SECRETARY OF STATE JUNE 22, 2026.