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.
Applications for agricultural classification may be submitted any time during the calendar year. If all filing requirements are met and the property qualifies for classification, the Assessor's Office will update its records and the property's agricultural status will be reflected on the next Notice of Value. Depending on the time of year the application is submitted and approved, agricultural classification and valuation may instead be reflected on a Supplemental Notice of Value (Notice of Change) mailed in September.
More information
Contact us at: asr-agricultural@maricopa.gov
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Agricultural Forms
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