Agriculture
Statutes: ARS § 42-12151 thru § 42-12159, and ARS § 42-13101 thru § 42-13102
Arizona identifies several categories of agricultural property that may qualify for statutory valuation and classification, including cropland, grazing land, and specific high density uses. The strict eligibility criteria are defined by statute. Property classified as agricultural receives an income derived value as is prescribed per statute.
- Agricultural Classification as determined by the County Assessor’s Office is for land valuation purposes.
- Agricultural Exemption as determined by the County Planning & Development Department has to do with how the property is utilized/developed within the County’s land use jurisdiction.
- An Agricultural Classification and Agricultural Exemption are not mutually exclusive. Having Agricultural Classification from the Assessor’s Office DOES NOT automatically qualify the property for Agricultural Exemption with regard to development. Likewise, having an Agricultural Exemption from the County’s Planning & Development Department DOES NOT automatically qualify the property for agricultural classification.
Agricultural Land Use Applications Received on or before May 15th will be processed for the current valuation year. Agricultural land use applications received after May 15th will be processed for the next valuation tax year.
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Agricultural Forms
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Agricultural Land Use Application
DocuSign Version 
Agricultural Lease Abstract
DocuSign Version
