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Working Waterfront Classification
The working waterfront classification applies to specific properties based on the current use (as of January 1). To be eligible, the property must be accessible to the public and be used for one of the following purposes:
- Land used predominantly for commercial fishing purposes.
- Land that is accessible to the public and used for launching vessels into navigable waters.
- Marinas and dry stacks that are open to the public.
- Water-dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support facilities.
The Florida legislature has not yet codified the application process or methodology for determining classified use values for working waterfront. It is anticipated that those details will be addressed with legislation during this year’s session. Regardless, per the constitutional amendment creating it, the classification will first be implemented for the 2010 assessment roll whether or not administrative statute and guidelines are passed.