Agricultural status is granted to businesses producing agricultural commodities for profit. Hobby farms, community gardens, personal gardens or orchards and small scale private operations do not typically qualify.
The following information is provided to assist the public in understanding the general guidelines pertaining to agricultural classification. Since each agricultural operation has its own uniqueness in terms of the type of operation, the Assessor must look at every operation on a case by case basis. Classification of property as agricultural is accomplished by applying the Arizona Revised Statutes and following the Department of Revenue’s agricultural manual.
The Arizona Revised Statutes define the agricultural classification as meeting the following requirements; the primary use, the reasonable expectation of operating profit and the functional contribution of non-contiguous parcels. The property owner must file the proper documentation for review by the Assessor. The zoning of the property is not controlling; it is the actual use of the property that determines whether it qualifies agriculturally.
The following information provides a more in-depth explanation on the criteria used to determine whether a parcel shall be classified as an agricultural use for valuation purposes.