agricultural property; inspections; notice
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill amends Arizona law regarding property tax assessments for agricultural properties. It updates procedures for the Department of Revenue to investigate property valuations and notify property owners of inspections. Additionally, it requires county assessors to conduct on-site inspections of a percentage of agricultural properties annually, with specific requirements for notification and reporting.
Key provisions
- The Department of Revenue must notify property owners of inspections and provide inspection reports.
- County assessors must inspect 25% of agricultural properties annually.
- County assessors must conduct full appraisals of agricultural properties every four years.
- Property owners must be notified before an inspection and provided with a copy of the inspection report.
- The county assessor can estimate property value if the owner refuses an inspection.
- Agricultural properties are not inspected consecutively unless there's a change in use, ownership, or a taxable improvement.
- A standardized form for inspection reports can be developed by the county assessor.
Who is affected
- Property owners
- Agricultural property owners
- County assessors
- Department of Revenue
- Taxpayers
Notable changes
Bill text
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Sponsors
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1 on record
Primary sponsor
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