The Pinal County Assessor is exercising his discretion through ARS 42-12154(b). The following is a policy outlining the requirements to qualify for the Assessor's discretion. The San Carlos irrigation District is the jurisdiction that the Assessor was alerted to. If any growers in districts outside of the SCID are experiencing the same conditions you may contact the Pinal County Assessor's Office.
Any parcels that are being used for the transfer of water within an irrigation district must meet the requirements as set forth by following Arizona revised statutes to qualify as agriculture property. 42-12151, 42-12152, 42-12153, 42-13102
Once these requirements have been met, in order to be considered for the Assessor's discretion additional documentation required is as follows:
Document confirming 3 out of the last five years:
- Participation in a Federal program
- Farmer insurance policy
The Summary of Coverage containing Producer/Owner and Agency information has been identified to carry most of the information required for the Assessor's discretion and will be used to satisfy the participation in a Federal program and Farmer insurance policy requirements.
The information that is required in addition to the Summary of Coverage is the Assessor parcel identification and confirmation of an active account within a Pinal County Irrigation District. The Irrigation District account confirmation will be an initial requirement only and will no longer be necessary for subsequent years unless the operations parcel lineup changes. It was agreed that the farmer would use the Summary of Coverage in some manner to connect the farm and field numbers with the parcel identification number, the Irrigation District account can be placed on the Summary of Coverage as well.
Once the parcel(s) have attained agriculture status through these means it will be necessary to submit a copy of the Summary of Coverage annually by December 31st with the necessary parcel numbers. A certified letter will be sent out from the Assessor's office requesting the information. It should be noted that the Summary of Coverage document will be required even if the letter from the Assessor's office is not received. Review Process
The Assessor on occasion may go to the field and inspect agriculture properties. The inspection involves the review of documents as well. It is not required that the farmer be present for the field inspections or the document review.
If for any reason the inspection reveals grounds for removal of agriculture status the farmer will be notified by mail so that remediation may be possible. If remediation is not possible or the farmer is not able to be contacted the parcel will be removed from agriculture status.
The owner will receive the notice through the annual Notice of Value which is mailed by the beginning of March. Instructions for the appeals process are available on the Notice of Value.
Beginning in calendar 2017 for the 2018 Valuation year the Notice of Values will be green in color for parcels having agriculture status. Please advise the property owners of color significance.
Open communication with the public is appreciated and review of the annual Notice of Value on the part of the property owner is highly recommended.
Pinal County Assessor