The Agricultural Lease Abstract (DOR 82917) is the form on which a lessor reports a lease of agricultural land to the county assessor; this page covers the version published by the Maricopa County Assessor. It is one of the Maricopa County property tax forms for agricultural land, and the rental data it collects feeds the valuation of that land. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the agriculture forms library are published by the Maricopa County Assessor.
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What is DOR 82917?
The Agricultural Lease Abstract (form DOR 82917, revision 08/2015) is the two-page form on which the owner or lessor of agricultural land, or an agent, reports a lease or rental agreement of more than ninety days to the county assessor.
The form cites A.R.S. § 42-13102 as the rule that requires the report. The assessor uses the rental data to value agricultural land for property tax purposes. A.R.S. § 42-13101 prescribes that valuation as the income approach only, without any allowance for urban or market influences, based on the "average annual net cash rental." The form states that rental data reported for one property will not directly affect the assessment or taxes on that property. Each page is marked "This Document is Not Open to Public Inspection."
Page 1 records the lessor, the tenant, the lease term, a summary of the land, the lease conditions, the lessor's expenses and the signature. Page 2 lists the land in three parts: A deeded land owned by the lessor, B deeded land leased to the lessor and subleased to the tenant, and C government land leased to the lessor and subleased to the tenant. It ends with a section on the tenant's overall agricultural operation. Land use is entered with the codes GR, PA, FC, PC, HD and EQ. Continuation pages use form DOR 82917-C.
The Maricopa County Assessor lists the abstract in its Agriculture forms, next to separate items such as the Agricultural Land Use Application.
Who needs to file DOR 82917?
The owner or lessor of agricultural land files the abstract, or an agent of the owner or lessor does. It applies to each lease of agricultural land, or agreement to rent agricultural land, for a period of more than ninety days, according to the form's citation of A.R.S. § 42-13102.
- Lessors and their agents: the lessor completes the tenant's operation section as well as the lease details, and signs the form. The signature line is for the lessor or a representative, who also prints a name and title.
- Tax consultants: enter the State Board of Appraisal number and include a current Agency Authorization (82130AA). The form asks for this from tax consultants only.
- Lessors who sublease: list leased deeded land in Part B and government land, such as BLM or AZ State Land Dept permits, in Part C.
- Owners who already filed: a new abstract is needed after certain changes, described under when to file.
The form is filed with the assessor of the county where the property is located. This page covers the Maricopa County Assessor's version.
When to file DOR 82917
File the abstract when you lease agricultural land, or agree to rent it, for a period of more than ninety days. The form prints no separate due date for that first report.
A new abstract is required when a previously reported lease changes. The form lists a change in ownership, the lessor or the tenant, and a change to the rent, the land size, the lease term or the lease conditions. File the new abstract within three months after the change or before January 31, whichever is later.
The form also warns that A.R.S. § 42-15052 gives the assessor authority to request information and examine documents, and that A.R.S. § 42-15055 covers the consequence and penalty for false information or failure to supply information the assessor requires.
Documents you need
- Continuation page(s) on form DOR 82917-C, only if the land for the lease does not fit in the parcel tables on page 2.
- Current Agency Authorization (82130AA), only if a tax consultant files the abstract; the consultant also enters the State Board of Appraisal number.
- A copy of the lease, only if the assessor requests it along with the abstract.
- The legal description of the property, only if the assessor requests it.
- Registered brand information, only if the assessor requests it.
How to fill out DOR 82917
Enter file date, county and key parcel
At the top of page 1, enter the File Date, the County and the Key Parcel. The Key Parcel is the first parcel listed on page 2.
Enter lessor and tenant details
Print the name, address, city, state, ZIP and telephone for the lessor and for the tenant in their separate columns.
State any relationship
Answer Yes or No to whether the lessor and the tenant are related. If Yes, state the relationship, such as spouses, family members or related business entities.
Enter the lease term
Write the start date and end date of the lease in the LEASE TERM boxes.
Summarize the leased land and rent
Under LAND FOR THIS LEASE, enter the property location (address or Twp & Range), acres leased, land use code and, for grazing land, annual AUM's. Enter annual rent and rent per acre, plus rent per AUM for grazing land; if rent is not paid in cash, report an approximate cash equivalent and explain.
Answer the lease conditions
Answer whether the lease is part of a sale/leaseback transaction. Then mark Yes or No for whether the tenant pays property tax, sales tax on the rent and irrigation district assessment, and add other conditions such as rent increases or an option to renew.
Report lessor expenses
List the anticipated annual costs the lessor pays that relate directly to producing the rent. Do not report items paid by the tenant, land cost, interest on land cost, cost of capital improvements or income tax depreciation.
List the land on page 2
Enter each parcel under Part A (deeded land owned by the lessor), Part B (deeded land leased to the lessor and subleased to the tenant) or Part C (government land). Add the totals for acres and annual AUM's, and use continuation pages if needed. Leave the Assessor's Use Only areas blank.
Describe the tenant's operation
At the bottom of page 2, enter the farm or ranch name and approximate total acreage. Mark the principal activity (livestock, crops or other) with animal units, type of livestock, type of crops or a description.
Sign and add contact details
The lessor or representative signs and dates, then prints name and title (if applicable) and telephone. Tax consultants add the State Board of Appraisal number and attach Agency Authorization (82130AA); an email address is requested.
Review and download the completed PDF
Check that both pages are complete and that the totals match the parcel lists. Download or print the completed PDF from FillingPDF, keep a copy and submit it as described under How to submit.
How to submit DOR 82917
The form gives one channel: submit the completed, signed abstract to the assessor for the county in which the property is located. It prints no mailing address, portal or appointment rule.
- Maricopa County Assessor: for property in Maricopa County, the Assessor's agriculture forms page at https://mcassessor.maricopa.gov/forms/agriculture/ lists the Agricultural Lease Abstract, including a DocuSign version. Check with the Assessor for how it accepts filings.
- Copies and extras: sign the form and keep a copy for your records. The assessor may also ask for other information, such as a copy of the lease, the legal description of the property or registered brand information.
- Two pages: both pages must be completed. Add continuation pages (DOR 82917-C) if the land does not fit on page 2.
- Tax consultants: include a current Agency Authorization (82130AA).
The form states no fee. FillingPDF lets you fill out and download the PDF; submission follows the assessor's channels.
Common mistakes to avoid
- Completing only page 1. The form says it is a two-page form and both pages must be completed, including the Tenant's Agricultural Operation (overall) section at the bottom of page 2.
- Filing the abstract without a signature. The lessor or representative must sign, and you should keep a copy.
- Not filing a new abstract after a change in ownership, lessor, tenant, rent, land size, lease term or lease conditions.
- Missing the window for a new abstract: within three months after the change or before January 31, whichever is later.
- Listing expenses the tenant pays, or land cost, interest on land cost, cost of capital improvements or income tax depreciation, in the Lessor Expenses box.
- Leaving rent paid in a form other than cash without an approximate cash equivalent and an explanation in the box provided.
- Leaving Carrying Capacity blank for grazing land instead of entering annual AUM's.
- Submitting the abstract to the wrong assessor; it goes to the assessor for the county where the property is located.
- Filing as a tax consultant without the State Board of Appraisal number and a current Agency Authorization (82130AA).
Frequently asked questions
What is the Agricultural Lease Abstract (DOR 82917)?
It is the form on which the owner or lessor of agricultural land, or an agent, reports a lease or rental agreement of more than ninety days to the county assessor. The assessor uses the rental data to determine the full cash value of agricultural land for property tax purposes.
Who has to file an agricultural lease abstract?
The owner or lessor of the land, or an agent of the owner or lessor, files it with the county assessor. It covers each lease of agricultural land, or agreement to rent it, for more than ninety days, as the form cites A.R.S. § 42-13102.
When do I need to file a new agricultural lease abstract?
When a reported lease changes, for example in ownership, lessor, tenant, rent, land size, lease term or lease conditions. File the new abstract within three months after the change or before January 31, whichever is later.
Will the rent I report change my property taxes?
Not directly. The form says rental data reported for an individual property will not directly affect the assessment or taxes on that property. The assessor uses collected rental data in valuing agricultural land by the income approach.
Where do I submit the Agricultural Lease Abstract?
Submit it to the assessor for the county where the property is located. For Maricopa County, that is the Maricopa County Assessor, whose agriculture forms page lists the abstract. The form itself prints no address, so confirm the filing method with the Assessor.
What is carrying capacity and how do I report it?
Carrying capacity is the number of animal units the land can support for a period, based on forage. Report it as annual AUM's. The form's example: 90 animal units grazing ten months equals 900 AUM's, or 1,080 if twelve months.
Can I fill out the Agricultural Lease Abstract online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Maricopa County Assessor and does not file the form; you submit it through the assessor's channels.
What land use codes does the form use?
The form uses GR (Natural Grazing), PA (Pasture), FC (Field Crops), PC (Permanent Crops), HD (High Density) and EQ (Equine). Enter the matching code for each parcel in the Land Use column.
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