Pursuant to Florida Statute 193.461 (3)(a) “No lands shall be classified as agricultural lands unless a return is filed on or before March 1st of each year, and (3) (b)…only lands which are used primarily for bona fide commercial agricultural purposes shall be classified as agricultural”. A “Bona fide commercial agricultural purposes” is defined as the pursuit of an agriculture activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the standpoint of the fee owner and measured in light of their investment.
January 1st of each year is the statutory assessment date. 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.
The filing deadline for agricultural classification is Match 1st of the year in which you are applying for.
IMPORTANT: Agricultural classification is not transferable. If the property is sold, transferred from one ownership to another, or there is a name change in any way, a new application must be filed (even if the owner is the same – e.g. changing to an LLC, trust, etc.). If there are any changes in the use of the property, it is important to notify the Property Appraiser’s office.
All applications will be reviewed by the Agricultural Appraiser, who either approves or disapproves the application. At that time, he may request additional information to assist in this determination. If the application is denied, you will be notified by mail. At that time, you may ask to discuss the denial with the Property Appraiser.
Agricultural zoning of your property does not automatically entitle you to agricultural classification for taxation purposes. They are not one and the same. Your land may be zoned residential or commercial and still qualify for the agricultural classification.
Go to our Forms Download link to download the appropriate application form.