Bill > HB2104

This bill modifies existing Arizona law regarding the classification of agricultural property for tax purposes. Specifically, it adds a new provision that, if a property owner successfully appeals a disapproval of their agricultural classification under a specific appeals process (chapter 16, article 5 of title 42), the county assessor is generally prohibited from reclassifying the property or conducting an on-site inspection for four years. This restriction applies unless the property owner files a change in use notice, the property is split, or there is a change in ownership or lease. The purpose of this change is to provide a period of stability for agricultural property owners who have successfully defended their classification.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/83728