Agricultural Classification

All applications are field checked systematically to verify use and to ensure correct assessments.  After reviewing the application, the Property Appraiser reserves the right to request additional information per Chapter 196.461, F.S.  This information will probably be in the form of IRS returns, income and expense documents, purchase or sales receipts and can be requested on a regular basis in order to determine continuance of eligibility.

Any residence on the property causes one acre to be removed from the agricultural classification.  This acre is assessed at the current market value and is referred to as a home site and may be eligible for homestead if the owner qualifies under Chapter 196, F.S.

Only the acreage that is actually used for the agricultural operation can be classified agricultural.  Intent to use it cannot be considered.

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.

Application for agricultural classification must be made every year between January 1st and March 1st.  The initial application is made on the long form (DR-482) along with an Additional Information Questionnaire, which are available in the Property Appraiser’s Office or on our website, www.nassauflpa.com.  If the application is denied, you will receive your copy of the denial no later than July 1st.  Once an AG application is approved, you will receive an automatic renewal card at the beginning of each year.  Please read this card carefully, if there are any changes, sign, date, and return it to the Property Appraiser’s Office prior to March 1st.  If there are no changes, please retain the card for your records.  Even if the classification has been renewed, the application can still be denied if the operation does not meet the proper criteria from year to year.

The Property Appraiser’s office MUST be notified of ANY change in the agricultural use or status of the property. 
Please note that when the property is sold or when the name of the owner is changed in any way, the agricultural classification will be removed the following year unless a new application is made.
If you have any questions, please contact Johnny Halman, Assistant Chief Deputy, at (904) 491-7303 or email jhalman@nassauflpa.com.

Additional Helpful Information

• Florida Statute 193.461 
• F.A.C. 12D-5.004 
• Additional Resources for Land Management Plans
• Guidelines for Agricultural Classification of Lands