General Guidelines for Agricultural Classification of Lands
Pursuant to Florida Statutes 193.461(3)(a), "No land shall be classified as agriculture land unless an application is filed on or before March 1 of each year. "Only lands which are used primarily for bona fide agriculture purposes shall be classified agricultural. "Bona fide agricultural purposes" means good faith COMMERCIAL agricultural use of land.
January 1st is the statutory assessment date therefore the property must be in use on this date. (See copy of Statutes 193.461)
These guidelines, while specific, are still "guidelines." The granting or denying of a particular application for agricultural exemption is a decision made after analyzing the entirety of circumstances surrounding the viability of the particular agricultural operation as a commercial entity, rather than on a specific point. These guidelines are intended to provide assistance to those planning to make application for the exemption. Questions beyond the scope of the items listed below should be directed to our AGRICULTURE DEPARTMENT (386) 775-5228.
- PASTURE LAND
- ROW CROPS
- TIMBERLANDS
- NURSERY
- CITRUS LANDS
- CUT FOLIAGE AND FLOWERS
- MISCELLANEOUS AGRICULTURE
GENERAL INFORMATION
All applications will be inspected by our field appraisers to verify use of property and to insure the property is appraised properly. There may be additional information requested from the property owner to determine eligibility.
In addition to the specific information shown below for different crops, we also consider the following types of information:
- 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 under lease, and if so, the effective length, terms, and conditions of the lease. The Property Appraiser has the right to remove the classification from land if the property is no longer being utilized for an agricultural purpose.
If the application is approved, you will not be notified. If the application is denied, you will receive a certified letter in the mail by July 1st.
These guidelines are to be used in conjunction with Florida Statutes 193.461
- Must be 5 acres or used in conjunction with other parcels.
- Property must be fenced.
- An indicated effort has been made to maintain and care sufficiently and adequately for this type of land, i.e. fertilizing, liming, tilling, mowing, etc.
- In regards to livestock in relation to size of parcel, one cow, on one acre parcel cannot be construed as commercial agricultural operation while 70 cows on 100 acres could be. Obviously the smaller the tract of land, the more concentrated the use should be.
- Horse farms fall within this category and the rule of thumb, 2 or more registered brood mares per operator.
- Production of livestock for your own use does not qualify. Pleasure horses alone do not qualify.
- If property is leased, the lease must be in effect as of January 1st. Please furnish us with a copy of the lease.
- Must be 5 acres or used in conjunction with other parcels.
- "Row Crops" is used in reference to those agricultural products referred to as vegetables.
- Production of crops for own use does not qualify, i.e. garden.
- "Hay" property used exclusively for production and harvesting of hay must be at least 10 acres or used in conjunction with other parcels.
- If property is leased, the lease must be in effect as of January 1st. Please furnish us with a copy of the lease.
- Must be 20 acres of planted pines or predominately natural stand of pines or used in conjunction with other parcels.
- Larger tracts will be reviewed on a case by case basis. Approval will be based on the merchantability of the timber on the tract and whether or not there has been sufficient management of the timber, i.e. fire lanes, under brushing and reforesting.
- A management plan should be implemented and a copy of the plan should be in our files.
- Smaller tracts used for Christmas tree production will be considered nursery lands.
- Must be 1 acres or used in conjunction with other parcels. Nurseries should have a state agricultural certificate and occupational license. Sales should be on wholesale level.
- Only areas actually used for the nursery and service area shall be classified.
Types of Nurseries include :
- In Ground (Ornamental)
- Above Ground (In Pots)
- *Tree Nursery (Christmas Trees)
*State agricultural certificate not required for this type.
- Must be 1 acre and 100 trees per acre. Land must be planted by January 1st.
- Proper care and management of the grove must be evident.
- One acre minimum or used in conjunction with additional acreage.
- Proper care and management must be evident.
- Poultry, swine, apiaries, blueberries, peaches, pecan, etc., will be handled on a case by case basis.
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