If enacted, this bill would amend current statutes by adding a new section to the Arizona Revised Statutes that specifically addresses the property tax assessment of greenhouses. Under the proposed law, greenhouses would be classified and assessed as agricultural tangible personal property if they meet certain criteria, including being at least fifty thousand square feet, composed of movable and detachable components, capable of being reconstructed and reused, and utilized for growing and processing vegetables, fruits, or citrus.

Additionally, the bill defines "greenhouse" to encompass all property that creates a controlled environment for cultivating crops, regardless of whether the property is physically contained within that environment or affixed to real property. However, it explicitly excludes administrative office buildings and auxiliary storage buildings associated with the greenhouse from this definition. The bill removes the previous requirement for a greenhouse to be at least fifty thousand square feet in area, thereby broadening the scope of what qualifies for agricultural assessment.

Statutes affected:
Introduced Version: 42-15064