AZ SB1407

Greenhouses of at least 50,000 square feet shall be assessed as agricultural tangible personal property rather than real property if components are designed to be movable and detachable, can be reconstructed after removal, and are used for growing and processing vegetables, fruit, or citrus.

"Greenhouse" includes all property that controls humidity, temperature, irrigation, and contamination for cultivating crops, regardless of whether property is affixed to real property or contained within the greenhouse environment.

Administrative office buildings and auxiliary storage buildings associated with greenhouses are excluded from the definition and assessment treatment.