HB 2145
Initials VP Page 1 Transmitted
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
First Regular Session
House: LARA DP 9-0-0-0 | 3rd Read 45-15-0-0
Senate: NREW DP 7-0-0-0 | FIN DPA 6-1-0-0 | 3rd Read 25-5-0-0
Final Pass: 41-17-2-0
HB2145: dude ranches; historical markers
Sponsor: Representative Dunn, LD 25
Transmitted to the Governor
Overview
Modifies the statutory requirements relating to the property tax valuation of guest ranches.
Requires the Arizona Historical Society to issue historical markers for a dude ranch that is
designated for inclusion on the Arizona Dude Ranch Heritage Trail Program.
History
Arizona State Parks Board
The Arizona State Parks Board selects, acquires, preserves, establishes and maintains areas of
natural features, scenic beauty, historical and scientific interest and zoos and botanical gardens
for public education and recreation (A.R.S. § 41-511.03). The Governor appoints the State
Historic Preservation Officer to the board to administer the state historic preservation program
and help maintain historical places in Arizona (A.R.S. §§ 41-511.02 and 41-511.04).
Arizona Historical Society
The Arizona Historical Society maintains books, maps, papers, materials, narratives of historical
events, data, historical and scientific reports and facilities to investigate historical, scientific, social,
educational and literary subjects related to the history of Arizona and the west (A.R.S. § 41-823).
The Permanent Arizona Historical Society Revolving Fund consists of monies received by the
society from operating gift shops, book shops, food service facilities as well as admissions to the
society's facilities. Monies are used for enhancing the society's programs and operating or
improving its facilities (A.R.S. § 41-826).
Arizona Dude Ranch Historical Trail Program
The Arizona Dude Ranch Historical Trail Program was established in 2022 to serve as a guide to
working dude ranches in Arizona (Laws 2022, Chapter 203). The Arizona State Parks Board,
which operates this program, will designate a dude ranch for inclusion if it:
1) Has been in business for at least 25 years;
2) Comprises at least 1,000 contiguous acres consisting of private or leased property
adjacent to the ranch's headquarters or public land subject to a riding permit;
3) Provides recreational activities including horseback riding, hiking, biking or a working
cattle ranch experience;
4) Has an organized and supervised horse program with at least as many horses on the
property as guest accommodations;
5) Uses at least one permanent structure with running water, sewage disposal and a kitchen;
6) Provides guests with three meals a day as part of the ranch's primary package; and
7) Includes the title "ranch" or "rancho" in its name.
Dude ranch owners must apply to the ASPB to be designated for inclusion in the program. The
Arizona State Parks Board and the largest dude ranch or guest ranch association in the state are HB 2145
Initials VP Page 2 Transmitted
jointly responsible for developing signage that ranches may use to identify and promote their
designation. Applicants are responsible for the costs of designing and producing these plaques
(A.R.S. § 41-867).
Provisions
1. Authorizes Permanent Arizona Historical Society Revolving Fund monies to be used to issue
historical markers for dude ranches included in the Arizona Dude Ranch Heritage Trail
Program. (Sec. 1)
2. Allows the Permanent Arizona Historical Society Revolving Fund to receive gifts, grants,
donations and contributions. (Sec. 1)
3. Specifies, for inclusion in the Arizona dude ranch heritage program, that the horse herd size
requirement applies during the operating season in which guests are present. (Sec. 2, 6)
4. Directs the Arizona Historical Society, in cooperation with the Arizona State Parks Board and
the largest dude ranch or guest ranch association in the state, to issue historical markers
within two years of when a dude ranch in the Arizona Dude Ranch Heritage Trail Program
requests it. (Sec. 2)
5. Specifies that Class 2 property includes real and personal property and improvements of a
guest ranch that meet the definition of guest ranch and for which the owner has recorded a
deed restriction with the county recorder, that is not included in Class 4 property and that are
valued at full cash value. (Sec. 3)
6. Classifies real and personal property and improvements of a guest ranch as Class 4 property
if it is included in the Arizona Dude Ranch Heritage Trail Program, meets the definition of
guest ranch that meet the definition of guest ranch and for which the owner has recorded a
deed restriction with the county recorder, that is not included in Class 4 property and that are
valued at full cash value. (Sec. 4)
7. Specifies that a change in the property tax classification of a guest ranch is not a change in
use, in and of itself, for purposes of determining limited cash value of the property. (Sec. 5)
8. Makes technical changes and conforming changes. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note