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(3)(a) No lands shall be classified as agricultural lands
unless a return is filed on or before March 1 of each year.
The property appraiser, before so classifying such lands,
may require the taxpayer or the taxpayer's representative
to furnish the property appraiser such information as may
reasonably be required to establish that such lands were actually
used for a bona fide agricultural purpose. Failure to make
timely application by March 1 shall constitute a waiver for
1 year of the privilege herein granted for agricultural assessment.
However, an applicant who is qualified to receive an agricultural
classification who fails to file an application by March 1
may file an application for the classification and may file,
pursuant to s. 194.011(3), a petition with the value adjustment
board requesting that the classification be granted. The petition
may be filed at any time during the taxable year on or before
the 25th day following the mailing of the notice by the property
appraiser as provided in s. 194.011(1). Notwithstanding the
provisions of s. 194.013, the applicant must pay a nonrefundable
fee of $15 upon filing the petition. Upon reviewing the petition,
if the person is qualified to receive the classification and
demonstrates particular extenuating circumstances judged by
the property appraiser or the value adjustment board to warrant
granting the classification, the property appraiser or the
value adjustment board may grant the classification. The owner
of land that was classified agricultural in the previous year
and whose ownership or use has not changed may reapply on
a short form as provided by the department. The lessee of
property may make original application or reapply using the
short form if the lease, or an affidavit executed by the owner,
provides that the lessee is empowered to make application
for the agricultural classification on behalf of the owner
and a copy of the lease or affidavit accompanies the application.
A county may, at the request of the property appraiser and
by a majority vote of its governing body, waive the requirement
that an annual application or statement be made for classification
of property within the county after an initial application
is made and the classification granted by the property appraiser.
Such waiver may be revoked by a majority vote of the governing
body of the county.
(b) Subject to the restrictions set out in this section,
only lands which are used primarily for bona fide agricultural
purposes shall be classified agricultural. "Bona fide
agricultural purposes" means good faith commercial agricultural
use of the land. In determining whether the use of the land
for agricultural purposes is bona fide, the following factors
may be taken into consideration:
1. The length of time the land has been so used.
2. Whether the use has been continuous.
3. The purchase price paid.
4. Size, as it relates to specific agricultural use, but
in no event shall a minimum acreage be required for agricultural
assessment.
5. Whether an indicated 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, reforesting, and other accepted agricultural
practices.
6. Whether such land is under lease and, if so, the effective
length, terms, and conditions of the lease.
7. Such other factors as may from time to time become applicable.
(c) The maintenance of a dwelling on part of the lands used
for agricultural purposes shall not in itself preclude an
agricultural classification.
(d) When property receiving an agricultural classification
contains a residence under the same ownership, the portion
of the property consisting of the residence and curtilage
must be assessed separately, pursuant to s. 193.011, to qualify
for the assessment limitation set forth in s. 193.155. The
remaining property may be classified under the provisions
of paragraphs (a) and (b).
(e) Notwithstanding the provisions of paragraph (a), land
that has received an agricultural classification from the
value adjustment board or a court of competent jurisdiction
pursuant to this section is entitled to receive such classification
in any subsequent year until such agricultural use of the
land is abandoned or discontinued, the land is diverted to
a nonagricultural use, or the land is reclassified as nonagricultural
pursuant to subsection (4). The property appraiser must, no
later than January 31 of each year, provide notice to the
owner of land that was classified agricultural in the previous
year informing the owner of the requirements of this paragraph
and requiring the owner to certify that neither the ownership
nor the use of the land has changed. The department shall,
by administrative rule, prescribe the form of the notice to
be used by the property appraiser under this paragraph. If
a county has waived the requirement that an annual application
or statement be made for classification of property pursuant
to paragraph (a), the county may, by a majority vote of its
governing body, waive the notice and certification requirements
of this paragraph and shall provide the property owner with
the same notification provided to owners of land granted an
agricultural classification by the property appraiser. Such
waiver may be revoked by a majority vote of the county's governing
body. This paragraph does not apply to any property if the
agricultural classification of that property is the subject
of current litigation.
(4)(a) The property appraiser shall reclassify the following
lands as nonagricultural:
1. Land diverted from an agricultural to a nonagricultural
use.
2. Land no longer being utilized for agricultural purposes.
3. Land that has been zoned to a nonagricultural use at the
request of the owner subsequent to the enactment of this law.
(b) The board of county commissioners may also reclassify
lands classified as agricultural to nonagricultural when there
is contiguous urban or metropolitan development and the board
of county commissioners finds that the continued use of such
lands for agricultural purposes will act as a deterrent to
the timely and orderly expansion of the community.
(c) Sale of land for a purchase price which is three or more
times the agricultural assessment placed on the land shall
create a presumption that such land is not used primarily
for bona fide agricultural purposes. Upon a showing of special
circumstances by the landowner demonstrating that the land
is to be continued in bona fide agriculture, this presumption
may be rebutted.
(5) For the purpose of this section, "agricultural purposes"
includes, but is not limited to, horticulture; floriculture;
viticulture; forestry; dairy; livestock; poultry; bee; pisciculture,
when the land is used principally for the production of tropical
fish; aquaculture; sod farming; and all forms of farm products
and farm production.
(6)(a) In years in which proper application for agricultural
assessment has been made and granted pursuant to this section,
the assessment of land shall be based solely on its agricultural
use. The property appraiser shall consider the following use
factors only:
1. The quantity and size of the property;
2. The condition of the property;
3. The present market value of the property as agricultural
land;
4. The income produced by the property;
5. The productivity of land in its present use;
6. The economic merchantability of the agricultural product;
and
7. Such other agricultural factors as may from time to time
become applicable, which are reflective of the standard present
practices of agricultural use and production.
(b) Notwithstanding any provision relating to annual assessment
found in s. 192.042, the property appraiser shall rely on
5-year moving average data when utilizing the income methodology
approach in an assessment of property used for agricultural
purposes.
(c)1. For purposes of the income methodology approach to
assessment of property used for agricultural purposes, irrigation
systems, including pumps and motors, physically attached to
the land shall be considered a part of the average yields
per acre and shall have no separately assessable contributory
value.
2. Litter containment structures located on producing poultry
farms and animal waste nutrient containment structures located
on producing dairy farms shall be assessed by the methodology
described in subparagraph 1.
(d) In years in which proper application for agricultural
assessment has not been made, the land shall be assessed under
the provisions of s. 193.011.
(7) Lands classified for assessment purposes as agricultural
lands which are taken out of production by any state or federal
eradication or quarantine program shall continue to be classified
as agricultural lands for the duration of such program or
successor programs. Lands under these programs which are converted
to fallow, or otherwise nonincome-producing uses shall continue
to be classified as agricultural lands and shall be assessed
at a de minimis value of no more than $50 per acre, on a single
year assessment methodology; however, lands converted to other
income-producing agricultural uses permissible under such
programs shall be assessed pursuant to this section. Land
under a mandated eradication or quarantine program which is
diverted from an agricultural to a nonagricultural use shall
be assessed under s. 193.011.
History.--s. 1, ch. 59-226; s. 1, ch. 67-117;
ss. 1, 2, ch. 69-55; s. 1, ch. 72-181; s. 4, ch. 74-234; s.
3, ch. 76-133; s. 15, ch. 82-208; ss. 10, 80, ch. 82-226;
s. 1, ch. 85-77; s. 3, ch. 86-300; s. 23, ch. 90-217; ss.
132, 142, ch. 91-112; s. 63, ch. 94-353; s. 1468, ch. 95-147;
s. 1, ch. 95-404; s. 1, ch. 98-313; s. 1, ch. 99-351; s. 3,
ch. 2000-308; s. 4, ch. 2001-279; s. 15, ch. 2002-18; s. 2,
ch. 2003-162; s. 43, ch. 2003-254; s. 1, ch. 2006-45; s. 2,
ch. 2008-197.
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Date
Taxes Become Due