AZ HB2366

Amends criteria for property classification as agricultural land under Arizona Revised Statutes section 42-12152.

Allows temporary reduction or transfer of irrigation water to be verified by official certification from the irrigation district to the county assessor in counties with populations under 900,000 persons.

Specifies that land in an active management area without an irrigation grandfathered groundwater right is ineligible as cropland even with water reduction certification.

Permits a partial water reduction certification to be valid for no more than one year of farm unit inactivity.

Owner may satisfy the requirement for reasonable expectation of operating profit by filing an affidavit of agricultural use with the assessor attesting the property is actively producing with profit expectation.