What is Agricultural Property?
Pursuant to Florida Statutes
193.461 (3) (a), “No lands shall be classified as
agriculture lands unless an application is filed on or before
March 1st each year.” Only lands used
for Bona fide agricultural purposes shall be classified agricultural.
“Bona fide agricultural purposes” means
good faith commercial use of the land. 12D-5.001
Agriculture Classification, Definition is the pursuit
of an agriculture activity, for a reasonable profit. January
1st is the statutory assessment date; therefore,
in order for property to be considered for agricultural classification,
it must be in use as of January 1st each
year.
These guidelines, while specific are still “guidelines.”
The granting or denying of all or part of a particular application
for Agricultural Classification is a decision made after analyzing
the entirety of the relevant facts and circumstances utilizing
Florida Statute 193.461
and applicable case law. The following list may not include
all the guidelines. No final decision will be made on an application
for agricultural application until all information relating
to the application is submitted and reviewed, the property
has been inspected, and final analysis of the factors set
forth in Florida Statue 193.461
has been performed in relation to the specific facts, and
circumstances disclosed by such information and inspection.
January 1st is the statutory assessment date and a
reasonable effort must be made to obtain, or maintain, Agricultural
Classification. Under no circumstances shall an agricultural
classification be granted prior to completion of this final
analysis, made by the Highlands County Property Appraiser's
office.
Appraisals will be done on a case by case basis, and all
final decisions pertaining to Agricultural Classification
will be made by the Highlands County Property Appraisers office
It is the responsibility of the landowner to make sure that
the intended agricultural use complies with all state, county
and municipal codes, ordinances and deed restrictions.
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How to Apply for Agricultural
Classification of Lands
The Application for Agricultural Classification of Lands
is available below. You may fill it out then print it and
mail it to the Highlands County Property Appraiser's Office
or you may print it out, complete it by hand and then mail
it in. The application is also available at our office where it can be completed.
The Guidelines for Agriculture Classification of Lands are
available below for review. Please take a moment to look these
over as they can assist you with questions you may have about
applying for Agriculture Classification.
CLICK HERE FOR APPLICATION
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The following are guidelines Only and are applied on a case
by case basis.
Hay
Five Contiguous Acre Minimum
Property used exclusively for production and harvesting of
hay should be large enough to sustain commercial hay production.
Hayfields shall be intensely managed for maximum forage production
and be planted with grasses, which are suitable for hay production.
Sales receipts for hay must be submitted as well as documentation
of fertilization and herbicide expenses.
Commercial hayfields must be fertilized and baled a minimum
of 2 times per year.
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Timber
Five Contiguous Acre Minimum
Timber operations require a timber management plan and must
be a large enough parcel to be considered for agricultural
classification. Proper care and management must be evident
that an effort has been made to care sufficiently and adequately
for the land in accordance with accepted commercial agricultural
practices, including, without limitation, fertilizing, liming,
tilling, mowing, replanting, and any other accepted agricultural
practices.
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Row Crops
Five Contiguous Acre Minimum
The term “Row Crops” is used in reference to
those agricultural products referred to as vegetables. If
property is leased, the lease must be in effect on or before
January 1st of year applying for agricultural
classification. Expenses of caretaking cost must accompany
the application. Proper care and management must be evident
that an effort has been made to care sufficiently and adequately
for the land in accordance with accepted commercial agricultural
practices, including, without limitation, fertilizing, liming,
tilling, mowing, replanting, and any other accepted agricultural
practices.
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Citrus
One Acre Minimum @ 100 Trees per Acre
Land must be planted or a contract on new trees prior to
January 1st of application year. If you are planting
a new citrus grove a copy of your citrus tree contract with
proof of deposit must accompany your application. Expenses
of caretaking cost must accompany the application. Proper
care and management must be evident that an effort has been
made to care sufficiently and adequately for the land and
trees in accordance with accepted commercial agricultural
practices, including, without limitation, fertilizing, liming,
tilling, mowing, replanting, and any other accepted agricultural
practices.
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Nursery / Tree Farms
One Acre Minimum
Nurseries shall have state agricultural certificates and
will be on the wholesale level only. Only areas that are used
for production shall be classified agricultural. Tree farms
shall have nursery stock on contract on or before January
1st of each year and property shall be prepared for
planting of nursery stock. Nurseries and Tree Farms must have
proper care and management. It must be evident that an effort
has been made to care sufficiently and adequately for the
land in accordance with accepted commercial agricultural practices
including, without limitation, fertilizing, liming, tilling,
mowing, replanting, and any other accepted agricultural practices.
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Horse Breeding/Boarding
Five Contiguous Acre Minimum
Brood mares should be in production, and a copy of sales
of foals, or stud fees paid, must accompany your application.
Horses for pleasure will not qualify for agricultural classification.
If property is used for boarding/lease, a copy of your boarding/lease
agreement must accompany your application, and shall be in
effect on or before January 1st of each year
and profit and loss statement to determine if this is a commercial
operation. Proper care and management must be evident that
an effort has been made to care sufficiently and adequately
for the land in accordance with accepted commercial agricultural
practices, including, without limitation, fertilizing, liming,
tilling, mowing, replanting, and any other accepted agricultural
practices.
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Livestock / Land
Leases
Five Contiguous Acre Minimum
If property is leased, the lease must be in effect on or
prior to January 1st of year applying for
agricultural classification. A current copy of lease must
accompany the application indicating terms, and not limited
to length of time property is leased for, and the price paid
per acre, month, or year of the lease. Copy of Profit and
Loss statement must accompany your application. Proper care
and management must be evident that an effort has been made
to care sufficiently and adequately for the land in accordance
with accepted commercial agricultural practices, including,
without limitation, fertilizing, liming, tilling, mowing,
replanting, and any other accepted agricultural practices.
The number of livestock that are on the property and the carrying
capacity of the property will determine if parcel is a commercial
operation.
Production of livestock for personal use, and or pets will
not qualify.
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Miscellaneous Agriculture
Apiaries, fish hatcheries, exotic fruits, and all other miscellaneous
agriculture will be evaluated on a case by case basis. Only
that part of a parcel that is being used or in production
can be classified agriculture.
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Date
Taxes Become Due