In this article, unless the context otherwise requires, "agricultural real property" means real property that is one or more of the following:
1. Cropland in the aggregate of at least twenty gross acres.
2. An aggregate ten or more gross acres of permanent crops.
3. Grazing land with a minimum carrying capacity of forty animal units and containing an economically feasible number of animal units.
4. Land and improvements devoted to commercial breeding, raising, boarding or training equine, as defined in section 3-1201 or equine rescue facilities registered with the department of agriculture pursuant to section 3-1350.
5. Land and improvements devoted to high density use for producing commodities.
6. Land and improvements devoted to use in processing cotton necessary for marketing.
7. Land and improvements devoted to use in processing wine grapes for marketing.
8. Land and improvements devoted to use in processing citrus for marketing.
9. Land and improvements devoted to use as fruit or vegetable commodity packing plants that do not cut or otherwise physically alter the produce.
10. Land and improvements owned by a dairy cooperative devoted to high density use in producing, transporting, receiving, processing, storing, marketing and selling milk and manufactured milk products without the presence of any animal units on the land.
11. Land of at least five acres and improvements devoted to algaculture. For the purposes of this paragraph "algaculture" means the controlled propagation, growth and harvest of algae.
12. Land and improvements devoted to agritourism as defined in section 3-111.
Notes of Decisions
100 Val Vista/Montgomery LLC v. Pinal Cnty., 445 P.3d 7 (Ariz. Ct. App. 2019).
· cites it 10× “DISCUSSION ¶4 Under A.R.S. §§ 42-12151 to -12152, as relevant here, to be classified as agricultural property for tax purposes, land used for grazing must meet four criteria.”
Raven Rock Constr., L.L.C. v. Bd. of Supervisors, 83 P.3d 613 (Ariz. Ct. App. 2004).
· cites it 8× “See A.R.S. §§ 42-12151 et seq. (1999). This is a completely reasonable approach to determining which parcels of county property qualify for the legislative exemption.”
Grogan v. Harvest Capital Co. (In re Grogan), 476 B.R. 270 (Bankr. D. Or. 2012).
“180 (4)(b) (excluding “permanent growing crops” from the definition of “improvements to real property” for purposes of a regional fire protection service authority’s assessment of benefit charges on such improvements); Ariz.Rev.Stat. Ann. § 42-12151(2) (defining “agricultural…”
A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025).
· cites it 7× “A.R.S. § 42-12151. Subsection 1 of the Definition Statute provides that “[c]ropland in the aggregate of at least twenty gross acres” is agricultural real property.”
Shea v. Maricopa (Ariz. Ct. App. 2020).
· cites it 5× “The tax classification was made pursuant to A.R.S. § 42-12151(4) (2020), which, as relevant, defines "agricultural real property" to include "[l]and and improvements devoted to commercial breeding, raising, boarding or training equine, as defined in [A.”
Swvp-Gts Mr v. Pinal Cnty. (Ariz. Ct. App. 2018).
· cites it 2× “" A.R.S. § 42-12151(3) (2018). Second, as relevant, the property must demonstrate "a reasonable expectation of operating profit, exclusive of land cost, from the agricultural use of the property.”
— Ariz. Rev. Stat. § 42-12151(1) — 1 case
A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025).
“A.R.S. § 42-12151. Subsection 1 of the Definition Statute provides that “[c]ropland in the aggregate of at least twenty gross acres” is agricultural real property.”
— Ariz. Rev. Stat. § 42-12151(2) — 2 cases
Grogan v. Harvest Capital Co. (In re Grogan), 476 B.R. 270 (Bankr. D. Or. 2012).
“180 (4)(b) (excluding “permanent growing crops” from the definition of “improvements to real property” for purposes of a regional fire protection service authority’s assessment of benefit charges on such improvements); Ariz.Rev.Stat. Ann. § 42-12151(2) (defining “agricultural…”
A & P Ranch Ltd v. Cochise Cnty. (Ariz. Ct. App. 2025).
“A.R.S. § 42-12151. Subsection 1 of the Definition Statute provides that “[c]ropland in the aggregate of at least twenty gross acres” is agricultural real property.”
— Ariz. Rev. Stat. § 42-12151(3) — 2 cases
100 Val Vista/Montgomery LLC v. Pinal Cnty., 445 P.3d 7 (Ariz. Ct. App. 2019).
“DISCUSSION ¶4 Under A.R.S. §§ 42-12151 to -12152, as relevant here, to be classified as agricultural property for tax purposes, land used for grazing must meet four criteria.”
Swvp-Gts Mr v. Pinal Cnty. (Ariz. Ct. App. 2018).
“" A.R.S. § 42-12151(3) (2018). Second, as relevant, the property must demonstrate "a reasonable expectation of operating profit, exclusive of land cost, from the agricultural use of the property.”
— Ariz. Rev. Stat. § 42-12151(4) — 2 cases
Raven Rock Constr., L.L.C. v. Bd. of Supervisors, 83 P.3d 613 (Ariz. Ct. App. 2004).
“See A.R.S. §§ 42-12151 et seq. (1999). This is a completely reasonable approach to determining which parcels of county property qualify for the legislative exemption.”
Shea v. Maricopa (Ariz. Ct. App. 2020).
“The tax classification was made pursuant to A.R.S. § 42-12151(4) (2020), which, as relevant, defines "agricultural real property" to include "[l]and and improvements devoted to commercial breeding, raising, boarding or training equine, as defined in [A.”
— Ariz. Rev. Stat. § 42-12151(6) — 1 case
Raven Rock Constr., L.L.C. v. Bd. of Supervisors, 83 P.3d 613 (Ariz. Ct. App. 2004).
“See A.R.S. §§ 42-12151 et seq. (1999). This is a completely reasonable approach to determining which parcels of county property qualify for the legislative exemption.”
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