AZ HB2325

Establishes that greenhouses can be valued and assessed as agricultural tangible personal property rather than real property if they meet specific requirements.

Requires qualifying greenhouses to be at least 100,000 square feet in area and composed of movable, detachable components that can be reconstructed and reused after removal.

Limits the classification to greenhouses used for growing and processing vegetables, fruit, or citrus crops.

Defines "greenhouse" to include all property that controls humidity, temperature, irrigation, and contamination for crop cultivation, regardless of whether components are affixed to real property.

Excludes administrative office buildings and auxiliary storage buildings associated with greenhouse facilities from the personal property classification.