The following information is a general guide pertaining to agricultural land classification to help citizens understand some of the complexities of this subject. It is not the opinion of the Assessor, with respect to any particular property, and cannot be cited as authority for reclassification of land.
Classification of land as "agricultural land" for valuation is done on a case-by-case basis applying the Arizona Revised Statutes. In order for the assessor to classify a property as "agricultural land," the property must qualify under Arizona State law, which states the owner must submit documentation of such qualification to the assessor's office, and the land must show signs of agricultural use when physically inspected. The zoning of the property is not controlling; it is the actual use of the property that determines whether or not it qualifies as "agricultural land”.
The follow is general information on the criteria used to determine whether a parcel shall be designated as agricultural or ranch use for valuation purposes. What does and does not qualify as agricultural is set forth in the following Arizona Revised Statutes…
Land Use Application
DOR Agricultural Manual