State Tax Day - Current, S.1, Arizona—Property Tax: Property Inspection Procedures Updated for Agricultural Properties, (Jul 2, 2026)
Arizona has updated property tax procedures for agricultural property classifications. The changes require prior notification of inspections, including the inspection date, and the delivery of inspection reports to property owners. Agricultural properties meeting classification criteria are exempt from inspections for three years unless there is a change in use, ownership, or taxable improvements.
H.B. 2105, Laws 2026, effective 91 days after adjournment