Arizona Revised Statutes

Ariz. Rev. Stat. § 42-12002 (2026)

Class two property

✓ current as of May 2026

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42-12002. Class two property

For purposes of taxation, class two is established consisting of three subclasses:

1. Class two (R) consists of:

(a) Real property and improvements to property that are used for agricultural purposes and that are valued at full cash value or pursuant to chapter 13, article 3 of this title, as applicable.

(b) Real property and improvements to property that are primarily used for agricultural purposes to produce trees other than standing timber, vines, rosebushes, ornamental plants or other horticultural crops, regardless of whether the crop is grown in containers, soil or any other medium, that are not included in class one, three, four, six, seven or eight and that are valued at full cash value or pursuant to chapter 13, article 3 of this title, as applicable.

(c) Real property and improvements to property that are owned and controlled by a nonprofit organization that is exempt from taxation under section 501(c)(3), (4), (7), (10) or (14) of the internal revenue code if the property is not used or intended for the financial benefit of members of the organization or any other individual or organization, unless the financial benefit is for charitable, religious, scientific, literary or educational purposes, and that are valued at full cash value.

(d) Real property of golf courses that is valued at full cash value or pursuant to chapter 13, article 4 of this title.

(e) Real property and improvements to property of a guest ranch that meets the requirements prescribed in chapter 13, article 12 of this title, that are not included in class four and that are valued at full cash value.

(f) All other real property and improvements to property, if any, that are not included in class one, three, four, six, seven or eight and that are valued at full cash value.

2. Class two (P) consists of:

(a) Personal property that is used for agricultural purposes and that is valued at full cash value or pursuant to chapter 13, article 3 of this title, as applicable.

(b) Personal property that is primarily used for agricultural purposes to produce trees other than standing timber, vines, rosebushes, ornamental plants or other horticultural crops, regardless of whether the crop is grown in containers, soil or any other medium, that is not included in class one, three, four, six, seven or eight and that is valued at full cash value or pursuant to chapter 13, article 3 of this title, as applicable.

(c) Personal property that is owned and controlled by a nonprofit organization that is exempt from taxation under section 501(c)(3), (4), (7), (10) or (14) of the internal revenue code if the property is not used or intended for the financial benefit of members of the organization or any other individual or organization, unless the financial benefit is for charitable, religious, scientific, literary or educational purposes, and that is valued at full cash value.

(d) Personal property of golf courses that is valued at full cash value or pursuant to chapter 13, article 4 of this title.

(e) Personal property of a guest ranch that meets the requirements prescribed in chapter 13, article 12 of this title and that is not included in class four and that is valued at full cash value.

(f) All other personal property that is not included in class one, three, four, six, seven or eight and that is valued at full cash value.

3. Class two (C) consists of real property, and improvements to real property, that is burdened by a conservation easement that has been created and is currently in effect pursuant to title 33, chapter 2, article 4.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2001–2025 · leading case: Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005).

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Lyons v. State Bd. of Equalization, 104 P.3d 867 (Ariz. Ct. App. 2005). · cites it 2× “A.R.S. §§ 42-12002, -12003 (Supp.2004). The Board also asserts that Taxpayer sought to correct the assigned “use code” for the property from residential use to religious property exempt from taxation.”

Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001). · cites it 3× “section 42-12002(1)(a) and (2)(a). See also A.”

Hormel v. Maricopa Cnty., 232 P.3d 768 (Ariz. Ct. App. 2010). · cites it 2× “¶4 Taxpayer, through its tax agent, Neil Wolfe, sought to change the Property’s classification from Class Two, with a sixteen percent assessment ratio, see A.R.S. §§ 42-12002 (2006), -15002 (2006), to Class Six (noncommercial historic property), with a five percent assessment…”

CNL Hotels & Resorts, Inc. v. Maricopa Cnty., 279 P.3d 1183 (Ariz. 2012). “Neither the County’s motion nor CNL’s response addressed whether Desert Ridge is used primarily for the purposes described in § 42-12009(A)(1)(b) (the “primary use requirement”) or the appropriate tax classification of the golf course.”

A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025). · cites it 4× “A.R.S. § 42-12002(1). Class two (R) property is “valued at full cash value or pursuant to [Section 42-13101 et seq.”

Edw. C. Levy Co. v. Maricopa Cnty. (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-12002(1)(e). Class two has a lower assessment ratio than class one and is, therefore, taxed at a lower rate.”

— Ariz. Rev. Stat. § 42-12002(1) — 1 case

A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025). “A.R.S. § 42-12002(1). Class two (R) property is “valued at full cash value or pursuant to [Section 42-13101 et seq.”

— Ariz. Rev. Stat. § 42-12002(1)(a) — 2 cases

Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001). “section 42-12002(1)(a) and (2)(a). See also A.”

A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025). “A.R.S. § 42-12002(1). Class two (R) property is “valued at full cash value or pursuant to [Section 42-13101 et seq.”

— Ariz. Rev. Stat. § 42-12002(1)(d) — 1 case

— Ariz. Rev. Stat. § 42-12002(1)(e) — 1 case

Edw. C. Levy Co. v. Maricopa Cnty. (Ariz. Ct. App. 2015). “See A.R.S. § 42-12002(1)(e). Class two has a lower assessment ratio than class one and is, therefore, taxed at a lower rate.”

— Ariz. Rev. Stat. § 42-12002(l)(a) — 1 case

Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001). “section 42-12002(1)(a) and (2)(a). See also A.”

— Ariz. Rev. Stat. § 42-12002(l)(e) — 1 case

Krausz v. Maricopa Cnty., 28 P.3d 335 (Ariz. Ct. App. 2001). “section 42-12002(1)(a) and (2)(a). See also A.”

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