In some Counties, for example Maricopa County, a property owner may get an agricultural exemption. A basic check whether your property qualifies are the following two questions:

• Is your property (or your adjacent parcels combined) a minimum of 5 acres
• Do you have an agricultural business

An agricultural exemption has some advantages: Property taxes, especially on properties that do not have a residence on them are substantially lower. Miscellaneous construction such as fencing and shades can be completed without needing a permit.

An agricultural exemption in Maricopa County requires first a “Request for Real Property Classification Verification” through the Assessor’s office. The Assessor’s Office, along with the Department of Revenue, requires new business operations to submit documentation of 3 year of income/business related materials to illustrate a viable business (such as schedule “F” forms/income/business statements/plans).  You will need to provide a general business plan to explain the type of operation, estimated costs to develop the plan. Once the status is granted, an application can be submitted to the Maricopa County Planning and Development Department to get an AG Exemption Certificate.