If enacted, this bill would amend current statutes regarding property tax inspections by the Arizona Department of Revenue (ADOR) and county assessors. The bill would require both ADOR and county assessors to notify property owners of upcoming inspections and provide them with inspection reports. Specifically, it would insert provisions mandating that ADOR notify property owners of the inspection date and provide a copy of the inspection report, while also clarifying that certified mail is not required for these notifications. Additionally, the county assessor would be required to follow similar notification procedures and could develop standardized forms for inspection reports.

The bill would also introduce an exemption for agricultural properties from on-site inspections in consecutive years, unless certain conditions occur, such as a change in use, property split, change in ownership, or taxable improvements. This would replace the current requirement for annual inspections of 25% of agricultural properties. Furthermore, it would allow county assessors to assess property taxes on previously unreported improvements classified as agricultural during the year following an inspection. Overall, these changes aim to streamline the inspection process while ensuring property owners are adequately informed.

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