Land Use Form & Lease Affidavit
Agriculture Land Use Forms
NOTICE TO ALL AGRICULTURAL PROPERTY OWNERS
The 1994 legislature change the reporting requirement for agricultural property
owners by passing Senate Bill #1087 which becomes effective for tax year 1995. This
notice is intended to explain the change and inform agricultural property owners
of how legislation affects their responsibilities.
Initially, the County Assessors will no longer be mailing "Agricultural Land Use
Forms" to qualifying agricultural property owners as has been done in the past years.
The application does not have to be filed to maintain the agricultural use for tax
year 1995 if a completed application was filed with the Assessor before September
17, 1993 for the 1994 tax year. In other words if you were approved for agricultural
use in 1994, the use will continue for 1995 and subsequent tax years if the property
continues to meet the agricultural qualification per ARS. §42-167 unless either
of the following condition has occurred since you last filed:
If all or part of the property ceases to be used for agricultural purposes, the
owner at the time of change shall notify the assessor within 60 days of the change,
If the owner of a property change, and agricultural use application form must be
filed by the new owner within 60 days of the change in ownership to maintain the
agricultural use status.
NOTE: If an owner of property or the owner's designated agent intentionally
provides false information on an application form or fails to provide the notification
required above, the property shall immediately be classified as being used for non-agricultural
use and shall be valued at its non-agricultural full cash value. The owner will
also be liable for the additional taxes based on the non-agricultural value of the
property for all the tax years in which the property was classified based on the
false information together with a penalty equal to twenty-five percent (25%) of
the additional taxes.
AGRICULTURAL LEASE AFFIDAVIT
Pursuant to Arizona Revised Statute §42-1615, agricultural property owners who lease
land for a period in excess of 90 days are required by law to provide the lease
information to the County Assessor on a form prescribed by the Department of Revenue.
The affidavit must be filed by the owner annually on or before September 16th.
The information abstracted from the leases is used by the Assessor to establish
the value of all agricultural classified property within each county. In order to
value agricultural property in an accurate and fair manner, it is very important
that all agricultural property owner comply with this requirement and provide a
copy of the lease along with the completed Agricultural Lease Form.
NOTE: In accordance with ARS §42-1615 (B); "Any person who knowingly fails
to file or knowingly falsifies the Agricultural Affidavit required by this section
is guilty of a Class 2 misdemeanor."
AGRICULTURAL LAND USE FORMS AND AGRICULTURAL LEASE FORMS ARE AVAILABLE AT THE COUNTY
If you have any questions on any part of your reporting requirements or questions
regarding the changes in the above-mention statutes, call the County Assessor's
Office or Property Tax Division of the Department of Revenue.