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Agricultural Classification
Agricultural Classification of Lands
Section 193.461, F.S.
To qualify land for agricultural classification, an application must be filed with the property appraiser, by March 1, of the tax year. Only lands which are used for bona fide commercial agricultural purposes shall be classified agricultural. Bona fide commercial agricultural purposes means, good faith, commercial agricultural use of the land. For example, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, pisciculture, production of tropical fish, aquaculture, sod farming, all forms of farm products and farm production.
DR-482 – Application and Return for Agricultural Classification of Lands
An application for agricultural classification must be submitted between January 1st and March 1st. The initial application (DR-482) should be submitted along with the additional information questionnaire.
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 our office prior to March 1st. Please note that our office MUST be notified of ANY change in the agricultural use or status of the property. If there are no changes, please keep the card for your records.
If the application is denied, you will receive your copy of the denial no later than July 1st.
All applications are field checked to verify use and to ensure correct assessments. After reviewing the application, the Property Appraiser reserves the right to request additional information per FLORIDA STATUTE 193.461. This information will probably be in the form of IRS returns, income and expense documents, purchase or sales receipts. This information can also be requested on a regular basis in order to determine continuance of eligibility.
Any residence on the property causes a minimum of one acre to be removed from the agricultural classification. This acreage is assessed at the current market value and is referred to as a home site.
Only the acreage that is actually used for the agricultural operation can be classified agricultural. Intent to use it cannot be considered.
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 submitted.
If you have any questions, please contact our office at (904) 491-7300 or ag@nassauflpa.com.