AZ HB2390

Greenhouses meeting specified criteria shall be valued and assessed as agricultural property rather than commercial property for tax purposes.

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

Qualifying greenhouses must be used for growing and processing vegetables, fruit, or citrus crops.

"Greenhouse" definition includes all property that controls humidity, temperature, irrigation, and contamination within specified parameters for cultivating crops, regardless of whether property is affixed to real property.

Administrative office buildings and auxiliary storage buildings associated with greenhouse facilities are excluded from the greenhouse definition and do not qualify for agricultural property assessment.