property tax assessment; greenhouses

SB 1407 would change how certain large greenhouses are taxed in Arizona by classifying them as agricultural personal property instead of real property for tax assessment purposes. To qualify, a greenhouse must be at least 50,000 square feet, have movable/detachable components that can be reused, and be used for growing vegetables, fruit, or citrus. The bill defines a qualifying greenhouse to include all equipment creating a controlled environment for these crops (regardless of attachment to land), but explicitly excludes administrative offices and storage buildings. This change would directly affect large commercial greenhouse operators meeting these specific criteria.