The proposed bill would amend current statutes regarding property inspections and assessments 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 county assessors would also need to notify property owners prior to inspections and supply them with reports. Additionally, the bill allows for the development of standardized forms for inspection reports and clarifies that notices do not need to be sent via certified mail.

Furthermore, the bill introduces 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. It also allows county assessors to assess property taxes on previously unreported improvements classified as agricultural during the year following an inspection. These changes aim to enhance communication with property owners and streamline the inspection process while maintaining the integrity of property tax assessments.

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