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Monday, October 23, 2017

Land Use Application

 

Agricultural Land Use Application

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. 

  1. For land that is not currently qualified or classified as agricultural property.
  2. Change in ownership or change in use - the owner must file this application within sixty days of to maintain agricultural classification of the property.
  3. 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
 

Applications should include the following...

  Agricultural Land Use Form
  Statement of Agricultural Land Lease Form
  Name and phone number of contact person
  Current Profit and Loss Statement (3 yrs of the 5 yrs prior to application)
  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
  Copy of Contracts – for leases (private & government), agreements, sub-leases
  Crop Plan or grazing plan
  Business Plan
  Affidavit of Expectation of Profit 
  Number of Animal Units
  Copy of current Cattle Brand Certificate
  Documentation of Agricultural Status with other Arizona county Assessor’s Office
  Other: ___________________________________________

*** 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).

Judd W. Simmons

County Assessor

Elected 2016

Bio

Primary Business Address:
1015 Fair Street
Prescott, AZ 86305
Phone: (928) 771-3220
Fax: (928) 771-3181

David "Beau" Boisvert

Chief Deputy Assessor

Bio

Primary Business Address:
1015 Fair Street
Prescott, AZ 86305
Phone: (928) 771-3220
Fax: (928) 771-3181

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