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Glossary - Agriculture Property
Agricultural Land
Land which is 1 or more of the following:
An allowance for residence and associated residential structures on an agricultural property.
Agricultural Property
Property used for agronomy, horticulture or animal husbandry, producing an agricultural crop or commodity.
Animal Unit
A unit of measure to classify grazing land according to its carrying capacity, e.g. ability of a parcel of land to graze a certain number of animal units over a period to time (usually a year-but sometimes expressed on a monthly basis) without injurious effect upon the natural vegetative cover of the land.
In the State of Arizona, the following equivalent measures have been classed as one animal unit:
The value of the vine, tree, or plant over and above the land value. The add on value as permanent crops reach maturity or the value of the harvest from the field crop.
Fallow Land
Land capable of being farmed but due to the lack or cost of water or participation in a crop rotation program is left idle. It is value the same as irrigated lands.
Farm Property Qualification
The type of crop being raised on a farmstead relates directly to the qualification for farm property. Field crops (grain, alfalfa, sugar beets, lettuce, safflower, etc.) require 20 acres or more. For permanent crops (citrus, nut, grape and fruit) 10 acres or more are normally required.
Headquarters Land
Land used for storage and farm/ranch improvements (barns, sheds, corrals, seasonal employees housing) and valued the same as crop or grazing land.
Irrigated Land
Land cleared, leveled and ditched for the application of water and growing of plants (includes the roads, ditches, well sites, ponds, turn and skip rows as well as the cropped acres).
Non-Qualifying Rural Property
Land used for residential pleasure, development, speculative or recreational purposes, classed and valued according to its primary use.
Qualifying Agricultural Property
Land must be in active production for seven out of the last 10 years prior to application as agricultural land for qualification as agricultural property. Failure to farm the property due to severe drought conditions may extend the idle period on a year-to-year basis as initiated by the cognizant assessor, and as approved by the Department of Revenue.
Qualifying Ranch Property
Natural grazing land must have a minimum annual carrying capacity of 40 animal units per year to qualify as ranch property.
Undeveloped Land
Raw acreage that is not used as part of farming acreage and does not meet the criteria for classification as wasteland. Value is based upon comparable properties in the locale of similar size, quality and use potential.
Unit (Annual) Carrying Capacity
That which the land will naturally support. A measurement of the animal units allowed by the State of Arizona Land Department for negotiation of grazing leases of state land.
Waste Land
Land that cannot be converted to an economically beneficial use and includes such land areas as river bottoms, sand hills, rock outcroppings, sand washes and soil salinity areas. Value is based on its contribution to the farming operation. In valuing ranch or grazing property, wasteland is not segregated and value separately.
Land which is 1 or more of the following:
- Cropland of at least 20 gross acres
- Grazing land with a minimum carrying capacity of 40 animal units, and containing an economically feasible number of units
- Land devoted to high density use in the production of commodities
- Land devoted to use in the processing of cotton necessary for marketing
- Land devoted to use in the processing of grapes for marketing
- Ten or more gross acres of permanent crop
An allowance for residence and associated residential structures on an agricultural property.
Agricultural Property
Property used for agronomy, horticulture or animal husbandry, producing an agricultural crop or commodity.
Animal Unit
A unit of measure to classify grazing land according to its carrying capacity, e.g. ability of a parcel of land to graze a certain number of animal units over a period to time (usually a year-but sometimes expressed on a monthly basis) without injurious effect upon the natural vegetative cover of the land.
In the State of Arizona, the following equivalent measures have been classed as one animal unit:
- One mature beef animal of 1,000 pounds
- One and 1/4 horses
- Five head of sheep
- Five head of goats
- Five head of Ratites
The value of the vine, tree, or plant over and above the land value. The add on value as permanent crops reach maturity or the value of the harvest from the field crop.
Fallow Land
Land capable of being farmed but due to the lack or cost of water or participation in a crop rotation program is left idle. It is value the same as irrigated lands.
Farm Property Qualification
The type of crop being raised on a farmstead relates directly to the qualification for farm property. Field crops (grain, alfalfa, sugar beets, lettuce, safflower, etc.) require 20 acres or more. For permanent crops (citrus, nut, grape and fruit) 10 acres or more are normally required.
Headquarters Land
Land used for storage and farm/ranch improvements (barns, sheds, corrals, seasonal employees housing) and valued the same as crop or grazing land.
Irrigated Land
Land cleared, leveled and ditched for the application of water and growing of plants (includes the roads, ditches, well sites, ponds, turn and skip rows as well as the cropped acres).
Non-Qualifying Rural Property
Land used for residential pleasure, development, speculative or recreational purposes, classed and valued according to its primary use.
Qualifying Agricultural Property
Land must be in active production for seven out of the last 10 years prior to application as agricultural land for qualification as agricultural property. Failure to farm the property due to severe drought conditions may extend the idle period on a year-to-year basis as initiated by the cognizant assessor, and as approved by the Department of Revenue.
Qualifying Ranch Property
Natural grazing land must have a minimum annual carrying capacity of 40 animal units per year to qualify as ranch property.
Undeveloped Land
Raw acreage that is not used as part of farming acreage and does not meet the criteria for classification as wasteland. Value is based upon comparable properties in the locale of similar size, quality and use potential.
Unit (Annual) Carrying Capacity
That which the land will naturally support. A measurement of the animal units allowed by the State of Arizona Land Department for negotiation of grazing leases of state land.
Waste Land
Land that cannot be converted to an economically beneficial use and includes such land areas as river bottoms, sand hills, rock outcroppings, sand washes and soil salinity areas. Value is based on its contribution to the farming operation. In valuing ranch or grazing property, wasteland is not segregated and value separately.