Download Agricultural FAQ Brochure

APPLICATION An official application for agricultural classification of land must be completed and submitted to the Property Appraiser's office between January 1 to March 1 of each year an owner applies for the classification. The application is a verification to the county that the owner is using the property primarily for commercial agricultural purposes. Each property is personally inspected before the classification is first approved. It will be reinspected at least once every three years. Florida law also requires the filing of a new application when any title change is made. You may request the application for an agricultural classification of lands from this office. QUALIFICATION In order for the Property Appraiser to determine whether or not the land is used for commercial agricultural purposes, the following factors must be taken into consideration: The length of time the land has been used; Whether the use has been continuous; Purchase price paid; Size, as it relates to specific agricultural use; Whether there has been an effort to care sufficiently and adequately for the land as it pertains to the agricultural endeavor. This includes but is not limited to fertilizing, tilling, mowing, reforesting, and other accepted agricultural practices; Whether such land is leased, and if so, the effective length, terms and conditions of the lease; and Such other factors which from time to time become applicable. The Property Appraiser has the right to remove the classification from the land if the property is no longer being utilized for a commercial agricultural purpose. GUIDELINES FOR AGRICULTURAL CLASSIFICATION OF LANDS HOMESITE If there is a homesite located on the property applying for an agricultural classification, the home and the curtilage it sits on are NOT eligible for this classification. The owner can obtain a homestead exemption if it is the owner's primary residence. ANNUAL RENEWAL After initial acceptance, the classification will be renewed annually. A Renewal Application (short form or long form) will be mailed each January to reconfirm the agricultural classification of land. The renewal application must be signed and returned to the Property Appraiser's office by March 1 of that year. If any changes to the land have occurred, it is the responsibility of the taxpayer to bring it to the Property Appraiser's attention. LEASES When a property is leased for agricultural purposes, the same rules apply to the classification. It is the ultimate responsibility of the owner to make sure the lessee is complying with all laws that govern the agricultural classification. The owner needs to submit the lease in its entirety with the application. If any change in the lease occurs, it is the responsibility of the property owner to report it to the Property Appraiser. DENIAL OF AGRICULTURAL CLASSIFICATION The Property Appraiser will notify the owner of record by certified letter of his denial of the classification. You will have 30 days from the date on your denial letter to file a petition to the Value Adjustment Board (VAB) to appeal the denial by the Property Appraiser. IS THERE ANY APPEAL IF I MISS THE DEADLINE FOR FILING? Yes. If you were qualified to receive an agricultural classification and failed to renew your classification by March 1. You may file a petition with the Value Adjustment Board (VAB). Along with your petition you must file an application for the classification, and the reason you are requesting the classification because of special circumstances. The petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the TRIM Notice by the Property Appraiser. The applicant must include a nonrefundable fee of $15.00 for the filing of each petition. REFERENCES: Florida Statutes Section 193.461 - Agricultural lands; classification and assessment. Department of Revenue Guidelines: - 12D-5 Classified Use Properties