Fillable Form Dor 82916 - Agricultural Land Use Application printable pdf download

Agricultural Land Use Application

Clear Form

Information and Instructions

For property tax purposes, the determination of “full cash value” for agricultural land is prescribed by statute in A.R.S. § 42-13101.

The valuation method applies only to property that has been approved for agricultural classification by meeting the statutory

requirements and criteria set forth in A.R.S. Title 42, Chapter 12, Article 4. One such requirement is the submittal of a completed

Agricultural Land Use Application form to the county assessor.



Complete all the items on the form that apply. Sign the application and keep a copy for your records.

Although not required, you are also encouraged to complete the Supplement Page, Form 82916-S, as this will

facilitate the processing of your application.



Submit the signed application to the assessor for the county in which the property is located. Also include any

Agricultural Lease Abstract forms required by A.R.S. § 42-13102 (see the block at the bottom of this page).

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Along with the application, the assessor may request other pertinent information for review, such as the legal

description of the property, copies of land leases, registered brand information, etc.

Quick File Option: If you are an owner-producer (i.e. the landowner and agricultural producer) and your application pertains to

newly added property to your existing operation, you may choose to streamline your application under the following conditions:

The new property is an addition to your existing agricultural operation, and

The real property in your existing operation already has agricultural classification.

If conditions A & B are met, it is only necessary to list the newly added property on the application. Naturally, you may

list all the land utilized in your operation, but it is not required.

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Animal Unit (AU): Pursuant to A.R.S. § 37-285, "animal unit" means one weaned beef animal over six

months of age, or one horse, or five goats, or five sheep, or the equivalent. A cow/calf pair (a cow and her

calf) is considered equivalent to one animal unit.

AUM - Animal Unit Month: A.R.S. § 37-285 defines this as one animal unit grazing for one month. It is

also known as the amount of forage required to sustain one animal unit for one month.

Carrying Capacity: Refers to the potential number of animal units that may be supported on an area of

land for a given period of time based on forage potential. Please report the annual carrying capacity in the

amount of animal unit months (AUM’s). For example, consider a hypothetical 12,000 acre ranch property.

If the forage potential can sustain 90 animal units grazing for ten months during the course of a year, the

annual carrying capacity is 900 AUM’s (90 animal units x 10 months). If 12 months, then 1,080 AUM’s.

Homesite Acreage: If a portion of the parcel is used for a residence - typically the home of the owner’s

family - please report the approximate acreage for the site containing the home and its associated

residential structures.

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Land Use (codes to identify agricultural land use)



GR Natural Grazing - livestock grazing on uncultivated land, on which naturally occurring plants provide forage

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Pasture - livestock grazing on irrigated and prepared land, on which plants are grown for forage

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Field Crops (cotton, wheat, barley, alfalfa, etc)

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Permanent Crops (citrus, nuts, apples, etc)

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High Density (feedlot, dairy, cotton gin, processing wine grapes, etc)

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Equine (commercial breeding, raising, boarding or training; or rescue facility)

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Important Awareness Items:

Change of ownership. If the ownership changes on a property that has agricultural classification, the new owner must file

an application within sixty days after the ownership change to maintain the agricultural classification for the property.

Notice of change in use. Per A.R.S.

§ 42-12156, if all or part of the property ceases to qualify as agricultural property, the

person who owns the property at the time of change must notify the assessor within sixty days after the change.

A.R.S.

42-12157. This statute pertains to “Recapture and penalty for false information or failure to notify change in use”.

Land You Lease to a Tenant:

Per A.R.S. § 42-13102, an Agricultural Lease Abstract - DOR Form 82917 - is required for

each agricultural land lease exceeding ninety

days. This pertains to any deeded land and/or government land that you lease to

a tenant, or sublease to a tenant.

Online source for statutes:

DOR 82916 (04/2013)

Form Dor 82916 - Agricultural Land Use Application

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