Agricultural Property

What Is An Agricultural Classification?

An Agricultural Classification, more commonly known as "Greenbelt", is not an exemption, although, it can lower your Assessed Value and consequently the amount of taxes owed. Rather, it is a classification of different types of agricultural property such as Timber, Pasture, Groves and Nursery, etc.

Only lands primarily used for bona fide agricultural purposes shall receive an Agricultural Classification. "Bona fide agricultural purposes" means a good faith commercial agricultural use of the land.

January 1st of each year is the effective assessment date. The subject property must be used for the intended classification on or before this date, or a reasonable effort has been made to place the property in that classified use.

In determining whether the use of the land for agricultural purposes is bona fide, the Property Appraiser may take the following factors into consideration:

• The length of time the land has been so used;
• Whether the use has been continuous;
• The purchase price paid ;
• The size of the property as it related to specific agricultural use, but in no event shall a minimum acreage be required for agricultural assessment;
• 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;
• Whether such land is under lease and, if so, the effective length, terms and conditions of the lease;
• Such factors as may from time to time become applicable.

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 of the property in light of Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law, some of which may not be listed in the following guidelines.

No final decision will be made on an application for an agricultural classification until all information relating to the application has been submitted and reviewed, the property has been inspected, and a final analysis of the factors set forth in Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law has been performed in relation to the specific facts and circumstances disclosed by such information and inspection. Under no circumstances shall an agricultural classification be promised to a taxpayer prior to completion of this final analysis, and no taxpayer is entitled to rely on any representation that his or her property will be granted an agricultural classification until such time as a final decision has been issued by the Property Appraiser’s office. Pursuant to Florida Statute 193.461(1), the Property Appraiser has the authority to decide whether a parcel of land is entitled to an agricultural classification.

Pasture Land

• Should be a minimum of 10 acres in size or used in conjunction with other parcels of the same owner
• Property must be fenced
• An indication has been made to maintain and care sufficiently and adequately for this type of use, e.g. fertilizing, liming, mowing, etc.
• The ratio of livestock to acreage size and soil capability are factors which are considered in granting the classification. For example, one cow on a one acre parcel cannot be considered as a bona fide commercial operation, while 50 cows on 100 acres could be. Production of livestock for your own use does not qualify.
• If the property is leased, it must first meet the minimum size requirements on its own, and must be in effect prior to January 1st. A copy of the lease must be on file with the Property Appraiser's Office.

 Crop Land

• Crops such as hay, wheat, corn or other field crops should be a minimum of 10 acres in size
• Other crops such as peppers, cabbage, vegetables, etc., should be a minimum of 5 acres in size. Production of crops and vegetables for your own use does not qualify.
• If the property is leased, it must first meet the minimum size requirements on its own, and must be in effect prior to January 1st. A copy of the lease must be on file with the Property Appraiser's Office.

 Timberland 

• Should be a minimum of 20 acres in size and in planted pines or a predominantly natural stand of pines. A forestry management plan must be implemented, followed and a copy of the plan kept on file with the Property Appraiser's Office.
• Larger tracts will be reviewed and approved based on the merchantability of the timber and whether or not management has been sufficient. This guideline covers both hard wood and mixed tracts.

 Nursery Land

• Should be a minimum of 2.5 acres in size.
• Wholesale nurseries must have a state agricultural certificate. Private nurseries and gardens do not qualify.
• Only areas actually being used for the nursery and service area shall be classified.
• Types of Nursery products

  In ground Above ground Trees

  Ornamentals Pots or Containers Christmas, Landscape, Citrus

 Citrus Land

• Should be a minimum of 5 acres in size.
• Land must be planted by January 1st and proper care and management must be evident.
• A description of the variety, plantings and trees per acre must be on file with the Property Appraiser's Office. Production of citrus for your own use does not qualify.
• Poultry, Swine, Horses, Rabbits, Fisheries, etc., will be handled on a case by case basis. Production of any of these for your own use does not qualify.

It is very important for you to know....
that there may be variances to these general guidelines which may be handled on an individual basis with the Property Appraiser's designated agricultural appraiser.

Do I have to apply for an agricultural classification?

Yes. Applications are available at each of the Property Appraiser's Offices and accepted from January 1 to March 1 of each year.

What happens after the application is made?

Once the application is made, our office physically inspects each property to insure it complies with State Law. If the classification is granted, it will be shown on the Notice Of Proposed Taxes (TRIM) as the difference between Market and Assessed Values. Please call either of the offices to make sure the classification is yours and not that of the prior owners.

If the application for classification is denied, you will receive a certified letter from our office prior to July 1 notifying you of the reason for denial. Florida law provides for an administrative hearing to consider classification denials, Assessed Value disputes, etc. For more information, please click on the topic "TRIM Notice & Appeal Process" .

Do I need to file an application again every year?

No, unless you sell the property or somehow change the use of the property. Your application will automatically be renewed each year in January. Florida law indicates that it is the responsibility of the property owner to notify the Property Appraiser's Office any time the use of the property changes.

Annual field inspections are made to verify continuing eligibility. The Property Appraiser has the responsibility to remove an agricultural classification if the property no longer is being used for an agricultural purpose.


Is my house included?

No. Only those parts used in the commercial agricultural endeavor are included in the Agricultural Classification. A home, surrounding land and out buildings are not included. If the home is the owner’s primary residence, you may apply for a Homestead Exemption.

Other Property Types:

Residential
Commercial

Conservation Easements

There are 2 types of assessments for Conservation Easements. The first has an exemption for conservation easements, which are dedicated in perpetuity, and the second is for land that is used for conservation purposes.

The 2009 Legislation enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes. Legislation also amended Florida Statute 193.501 requiring an application be filed each year with the Property Appraiser for property to be assessed at a reduced value if used for conservation.

CONSERVATION EASEMENTS DEDICATED IN PERPETUITY

• Must file an application (DR-418C ) for the exemption between January 1st and March 1st.

• Must file a re-application (DR-418CR ) each subsequent year. DOR form in draft stage as of 4/29/10.

• Must have a Conservation Easement Dedicated in Perpetuity on the parcel, and provide said document to the Property Appraiser.

• Parcel must be 40 acres or greater. If less than 40 acres it must meet the other requirements of F.S. 196.26(4) and
  be approved by the Acquisition and Restoration Council (ARC) as created in F.S. 259.035. The approval from the ARC
  must be provided at the time of application. To contact ARC, click here.

• The Conservation Easement must include baseline documentation as to the species/natural values to be protected on
  the land.

• A management plan may be submitted, but is not required.

• Existing buildings, structures, or other improvements situated on the parcel must be assessed according to F.S. 193,
  unless they are used for the maintenance of the easement.

LAND USED FOR CONSERVATION PURPOSES

• Must meet the requirements of F.S. 193.501 and F.S. 704.06.

• Must file an application (DR-482C ) for the conservation assessment between January 1st and March 1st.

• Must file a re-application (DR-482CR ) each subsequent year.

• Must have:

  • a Conservation Easement on the parcel, or

  • be designated as environmentally endangered land by formal resolution of the
    governing board of the municipality or county within such land is located, or

  • be designated as conservation land in the adopted local comprehensive plan, or

  • convey the development rights or covenant with the appropriate board for
    conservation restrictions provided in F.S. 704.06(1) for a minimum of 10 years, and
    provide said document to the Property Appraiser.
     

• Must notify the Property Appraiser promptly if the land becomes ineligible for assessment under this section. If you fail
  to notify the Property Appraiser and it is determined the land was not eligible for anytime within the last 10 years, the
  owner is subject to taxes avoided plus 15% interest each year, and a penalty of 50% of the taxes avoided.
  
  Any property also owned by the same owner may be subject to a lien for the unpaid taxes and penalties listed above.