To be eligible for Agricultural classification the property must meet criteria in the following areas: A.R.S. §42-12152
- Use: The primary use of the land must be agricultural.
- Expectation of Profit: There is a reasonable expectation of operating profit.
- Functional Contribution: If the property is noncontiguous, the noncontiguous parcels must be managed and operated on a unitary basis.
Obtaining Agricultural Use Classification
To obtain qualified agricultural use classification status, the land must have been actively engaged in the production of agricultural crops or commodities of sufficient quantity to be economically feasible for three of the past five years. The use of the land must meet one or more of the statutory requirements specified under A.R.S. §42-12151.
Article 4, Agricultural Property Classification
- 42-12151 Definition of agricultural real property
- 42-12152 Criteria for classification of property used for agricultural purposes
- 42-12153 Application for classification of property used for agricultural purposes
- 42-12154 Approval of nonconforming property
- 42-12155 Notice of approval or disapproval; appeal
- 42-12156 Notice of change in use
- 42-12157 Recapture and penalty for false information or failure to notify of change in use
- 42-12158 Inspections by county assessor
- 42-12159 Restoration of agricultural classification and valuation; refund
Agricultural Property Manual
The Department of Revenue Property Tax Division has produces this Agricultural Property Manual to provide all assessment personnel and other interested entities with current information and the general procedures to be used for identifying, classifying and valuing agriculturally used land.