The proposed bill would amend current statutes regarding property inspections by the Arizona Department of Revenue (ADOR) and county assessors. Under the new provisions, ADOR would be required to notify property owners of upcoming inspections and provide them with inspection reports, while also clarifying that this notice does not need to be sent via certified mail. Similarly, county assessors would also need to notify property owners prior to inspections and provide inspection reports, with the same stipulation regarding certified mail. Additionally, the bill allows county assessors to create standardized forms for inspection reports.

Furthermore, the bill introduces a three-year exemption period during which agricultural properties that meet classification criteria would not require subsequent on-site inspections unless specific conditions arise, such as a change in use, property split, change in ownership or lease, or the addition of a taxable improvement. This amendment aims to streamline the inspection process while ensuring property owners are adequately informed about inspections and their rights.

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