This bill proposes updates to the Arizona Revised Statutes regarding property tax by adding new requirements for inspections and notifications. Specifically, it introduces new obligations for the department and county assessors to notify property owners of upcoming inspections and to provide them with copies of inspection reports. These additions aim to enhance transparency and communication between property owners and tax authorities.

Additionally, the bill establishes a provision that exempts properties meeting agricultural classification criteria from on-site inspections for a three-year period following their last inspection, unless certain conditions arise, such as a change in property use, a split of the property, or a change in ownership or lease. This change is intended to reduce the frequency of inspections for stable agricultural properties while still allowing for oversight when significant changes occur.

Statutes affected:
Introduced Version: 42-11053, 42-12158