Before inspecting property, the state department that investigates property valuations and county assessors (for agricultural land) must tell the owner the inspection date and later give them a copy of the inspection report, and qualifying agricultural property generally cannot be inspected by the assessor 2 years in a row.
Official title: agricultural property; inspections; notice
- September 12, 2026
What changes
BeforeThe state department that investigates property valuations could investigate and enter property without a stated duty to notify the owner first.
NowThe department must notify the owner or possessor that an inspection will occur and give the date. The notice does not have to be sent by certified mail. The department must also give the owner or possessor a copy of the inspection report.
BeforeCounty assessors had to inspect 25% of agricultural property each year and all of it within every 4 years, with no stated notice duty.
NowThose inspection duties remain, but the assessor must also notify the property owner before an inspection and give the date (certified mail not required), and must give the owner a copy of the inspection report.
-
NowAgricultural property that meets the criteria for agricultural classification is not subject to an assessor's on-site inspection in back-to-back years unless the owner files a change-in-use notice, the property is split, ownership or lease changes, or a taxable improvement is made.
-
NowDuring the year after an on-site inspection, if the county assessor classifies a previously unreported taxable improvement as agricultural property, the assessor may assess the property tax on that improvement for the current tax year and any earlier tax year in which it existed.
-
NowCounty assessors may create a standard form for inspection reports.
Who it affects
- Owners and possessors of property inspected by the state department that investigates property valuations
- Owners of property classified as agricultural
- County assessors and their deputies
- The state department that investigates property valuations
What you need to do
Nothing.
What the law doesn't answer
- How far in advance the inspection notice must be given
- How the notice must be delivered, other than that certified mail is not required
- How soon after an inspection the report must be provided
- What happens if an inspection occurs without the required notice
- How many prior years of tax can be assessed on a previously unreported improvement, and whether interest or penalties apply
- What the inspection report must contain
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.