HB 2104: agricultural property; classification; inspection - Arizona

Senate Engrossed Version (06/10/2026) → Chaptered Version · 3 edits

MINOR

The bill was formally enacted into law after being approved by the Governor and filed with the Secretary of State. The substantive policy text regarding property tax assessments for improvements remains unchanged, but the document now includes official approval dates and a new chapter number, indicating it has become part of the permanent state statutes.

Scope change

The bill's applicability has shifted from a proposed legislative measure to an enacted law, establishing it as Chapter 244 of the Arizona Revised Statutes.

TECHNICAL

Added official approval and filing dates (June 22, 2026) to confirm the bill became law.

Changed the document title from 'HB 2104' to 'Chapter 244' to reflect its status as enacted legislation.

Replaced the standard 'Be it enacted' header with the formal 'Chapter 244' heading.

Introduced Version → House Engrossed Version (02/24/2026) · 3 edits · Jun 10, 2026

MINOR

The bill was formally adopted as a House Engrossed version, updating the document title and removing draft metadata. The most significant substantive change is the addition of a new trigger event to the statute, requiring notice when a taxable improvement is made to the property, alongside existing triggers like ownership changes and property splits.

Scope change

The bill's scope was expanded to include 'taxable improvements' as a specific event requiring notice, whereas the previous version only covered ownership changes, property splits, and lease changes.

REQUIREMENT

Added a new requirement for notice when a taxable improvement is made to the property.

TECHNICAL

Updated the bill header from 'Introduced Version' to 'House Engrossed Version' and removed pre-filed metadata.

Adjusted section numbering from 'Section 1' to 'Section 1.1' to accommodate the new content.

House Engrossed Version (02/24/2026) → Senate Engrossed Version (06/10/2026) · 2 edits · Jun 10, 2026

MINOR

The bill was renumbered from the House to the Senate version and shortened the penalty period for property owners who win an appeal from four years to three years. Additionally, a new provision was added allowing the county assessor to tax previously unreported improvements during this three-year window, preventing owners from avoiding taxes by delaying reporting.

Scope change

The bill's scope regarding the penalty duration was narrowed, and a new enforcement mechanism was introduced for unreported improvements.

TIMELINE

The period during which a county assessor cannot reclassify agricultural property after a successful appeal was reduced from four years to three years.

ENFORCEMENT

A new rule was added allowing county assessors to assess property taxes for the current and prior years if a taxable improvement is classified as agricultural property during the three-year appeal penalty period.

agricultural property; classification; inspection

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