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AGRICULTURAL CLASSIFICATION
Pursuant to
Florida Statutes 193.461(3)(a), "No land shall be classified as agricultural land unless an application is filed on or before March 1 of each year. Only lands which are used primarily for bona fide agricultural purposes shall be classified as agricultural. "Bona fide agricultural purposes" means good faith commercial agricultural use of land."
January 1st is the statutory assessment date and therefore the property must be in use on or before this date or a reasonable effort must have been made to place the property in use.
While an agricultural operation must operate with the expectation of a profit, it does not have to be operated at a profit every year in order to be bona fide. However, evidence of income the property is producing, and the techniques of care given to the land to help it produce, are relevant. In other words, maintaining proper management practices should be evident.
IMPORTANT: Agricultural Classification is not transferable. If the property is sold or changes ownership, a new application must be filed. If the property use changes, then you should notify the Property Appraiser.
New Applications
Applications must be submitted to the Property Appraiser’s Office by March 1st of the same year in which you wish to receive Agricultural* Classification.
All applications must be reviewed by the Property Appraiser who either approves or disapproves the application. The Property Appraiser may at any time request additional information to assist in the determination. If the application is denied you will be notified by mail at which time you can discuss the denial with the Property Appraiser or file an appeal with the Value Adjustment Board.
Factual Determinations to Consider
1. Is the property located in a rural area?
2. Has the operation been continuous?
3. Has evidence been provided that the property owner has sufficiently and adequately provided care to
the property in a commercial agricultural manner?
4. Has there been a true effort to have the property contribute to the agricultural economy of the county
on either a short or long term basis? If so, is it proportional to the size of the property?
5. Does the land meet the guidelines for land size and stocking rates of various agricultural operations?
*For the purposes of this section, "Agricultural" includes, but is not limited to, horticulture, forestry, dairy, livestock, poultry, bee, tropical fish production, aquiculture, sod farming, and all forms of farm products and farm production.
While agricultural zoning of your property is a factor to be considered, zoning does not automatically entitle you to agricultural classification for assessment purposes. They are not one and the same.
The following information is necessary and/or requested for new applications:
1) Agricultural Application, Form DR-482
2) Additional Information Questionnaire
3) Land Management or Business Plan
4) Receipts, Income/Expense Statements, etc.
You may download a copy of items 1 and 2 or you may pick up a packet in person at one of the Property Appraiser’s Office Locations. While an agricultural operation must operate with the expectation of a profit, it does not have to be operated at a profit every year in order to be bona fide. However, evidence of income the property is producing, and the techniques of care given to the land to help it produce, are relevant. In other words, please provide the current management practices occurring on the land.
Renewal Information
After the first year’s application has been filed, each qualified property owner will be notified the first of each year. Each owner will receive an Agricultural Classification automatic renewal form DR-499AR. This form does not have to be returned if no changes have taken place on the property pertaining to classified usage, ownership, etc. For any changes that have occurred, please complete the form and return it to our office so that we may update our records. Please feel free to contact Johnny Halman at 904-491-7300
ext. 7303 or at jhalman@nassauflpa.com for further information.
Additional Helpful Information
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