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ArizonaHB 2104Fifty-seventh Legislature - Second Regular SessionHouseWALLET

agricultural property; classification; inspection

Sponsored By: Neal Carter (Republican)

Signed by Governor

agricultural propertyappeal (s)classificationcounty assessorinspection (s)inspectionstaxation - title 42

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Back taxes on unreported farm improvements

This rule applies during the three-year protection period after an owner wins an agricultural classification appeal under article 5. If the county assessor classifies a previously unreported taxable improvement as agricultural property, the assessor may assess property tax on it. Taxes may cover the current tax year and any earlier tax year when the improvement existed. The law does not specify the tax rate or assessment amount.

More protections for agricultural property owners

Arizona county assessors must notify owners of agricultural classification decisions by the date they mail the owner's next valuation notice. For denials, they must give the reason within 120 days after the application. Owners can appeal under title 42, chapter 16, articles 2, 5 or 6. After an owner wins an article 5 appeal, assessors cannot reclassify the property or inspect it on-site for three years after the decision year. Exceptions apply when the owner files a change-in-use notice, the property is split, ownership or a lease changes, or a taxable improvement is made.

Sponsors & Cosponsors

Sponsor

  • Neal Carter

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 110 • No: 54

House vote • 6/12/2026

Final Reading: Passed

Yes: 38 • No: 17

Senate vote • 6/10/2026

Third Reading: Passed

Yes: 19 • No: 10

Senate vote • 3/16/2026

Finance: DPA

Yes: 4 • No: 3

House vote • 2/24/2026

Third Reading: Passed

Yes: 36 • No: 20

House vote • 1/26/2026

Rules: C&P

Yes: 8 • No: 0

House vote • 1/21/2026

Ways & Means: DP

Yes: 5 • No: 4

Actions Timeline

  1. Signed by Governor

    6/22/2026Governor

  2. Final Reading: Passed

    6/12/2026House

  3. Concurrence: Passed

    6/12/2026House

  4. Third Reading: Passed

    6/10/2026Senate

  5. Committee of the Whole: do pass amended

    6/9/2026Senate

  6. Rules: PFC

    3/23/2026Senate

  7. Finance: DPA

    3/16/2026Senate

  8. Senate Second Reading

    2/26/2026Senate

  9. Senate First Reading

    2/25/2026Senate

  10. Third Reading: Passed

    2/24/2026House

  11. Additional Committee of the Whole: do pass amended

    2/18/2026House

  12. Miscellaneous Motion: Passed

    2/18/2026House

  13. Committee of the Whole: do pass

    1/29/2026House

  14. Rules: C&P

    1/26/2026House

  15. Ways & Means: DP

    1/21/2026House

  16. House Second Reading

    1/13/2026House

  17. House First Reading

    1/12/2026House

Bill Text

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