The Agricultural Land Use Application (DOR 82916) is to be used by the owner or the owner’s designated agent to apply for agricultural classification pursuant to A.R.S. § 42-12153(B), under the following circumstances.
- For land that is not currently qualified or classified as agricultural property.
- Change in ownership or change in use - the owner must file this application within sixty days of to maintain agricultural classification of the property.
- Renewal and / or update of agricultural status (required every 4 years).
New applications MUST be filed by June 1st to be eligible for the subsequent tax year.
Example: Filing before June 1, 2017 will be considered for the 2018 Tax Year
Filing after June 1, 2017 will be considered for the 2019 Tax Year
Incomplete applications will NOT be accepted.
A.R.S. § 42-12157 states that intentionally giving false information on the application form(s), or a failure to provide the notice required under A.R.S.§ 42-12156, will cause the following to occur:
- An immediate reclassification of the land to a non-agricultural use and value.
- The owner will become liable for additional taxes on the difference between the nonagricultural full cash value and the full cash value of the property "…for all of the tax years in which the property was classified based on the false information."
- The owner will also be liable for a twenty-five percent penalty on those additional taxes computed, although the Assessor may abate this penalty for good cause.
Failure to Apply for Agricultural Use Classification
Land is not eligible for classification unless the owner or owner’s designated agent has filed a timely and completed Agricultural Land Use Application form with the County Assessor. A.R.S.§ 42-12153
Agricultural Land Use Application - Please complete all three documents
Agricultural Lease Abstract - Please complete both documents
Applications should include the following...
Agricultural Land Use Form
Statement of Agricultural Lease Abstract
Name and phone number of contact person
Current Profit and Loss Statement (3 yrs of the 5 yrs prior to application)
Number of Animal Units
Copy of current Cattle Brand Certificate
Copy of Contracts – for leases (private & government), agreements, sub-leases
Additional Documentation may be required:
Current Schedule F filed with the Internal Revenue Service
Copy of Insurance for Equine activities on the property
Copy of Contracts for Breeding, Boarding, or Training
Crop Plan or grazing plan
Documentation of Agricultural Status with other Arizona county Assessor’s Office
*** Additionally, we will need to do a field inspection in order to confirm the use and condition of all improvements if there are any on the parcel(s).