Agricultural Classification Of Lands
An official application for agricultural classification of land must be completed and submitted to the Property Appraiser's office between January 1 to March 1 of each year an owner applies for the classification. The application is a verification to the county that the owner is using the property primarily for commercial agricultural purposes. Each property is personally inspected before the classification is first approved. It will be reinspected at least once every five years. Florida law also requires the filing of a new application when any title change is made.
In order for the Property Appraiser to determine whether or not the land is used for commercial agricultural purposes, the following factors must be taken into consideration:
- The length of time the land has been used;
- Whether the use has been continuous;
- Purchase price paid;
- Size, as it relates to specific agricultural use;
- Whether there has been an effort to care sufficiently and adequately for the land as it pertains to the agricultural endeavor. This includes but is not limited to fertilizing, tilling, mowing, reforesting, and other accepted agricultural practices;
- Whether such land is leased, and if so, the effective length, terms and conditions of the lease; and
- Such other factors which from time to time become applicable.
Agricultural Classification Guidelines
These guidelines, while specific, are still "guidelines." The granting or denying of a particular application for agricultural classification is a decision made after analyzing the entirety of the relevant facts and circumstances surrounding the viability of the particular agricultural operation as a commercial entity, rather than on a specific point. These guidelines are to be used in conjunction with Florida Statute 193.461. The following list may not include all the guidelines. No final decision will be made on an application for an agricultural classification until all information relating to the application has been submitted and reviewed, the property has been inspected, and a final analysis of the factors set forth in Florida Statute 193.461 has been performed in relation to the specific facts and circumstances disclosed by such information and inspection. Under no circumstances shall an agricultural classification be promised to a taxpayer prior to completion of this final analysis. No taxpayer should believe or understand that his or her property will be granted an agricultural classification until such time as a final decision has been issued by the Property Appraiser’s Office pursuant to Florida Statute 193.461.
Denial Of Agricultural Classification
The Property Appraiser will notify the owner of record by certified letter of his denial of the classification. You will have 30 days from the date on your denial letter to file a petition to the Value Adjustment Board (VAB) to appeal the denial by the Property Appraiser.
Is there any appeal if I miss the deadline for filing?
Yes. If you were qualified to receive an agricultural classification and failed to renew your classification by March 1. You may file a petition with the Value Adjustment Board (VAB). Along with your petition you must file an application for the classification, and the reason you are requesting the classification because of special circumstances. The petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the TRIM Notice by the Property Appraiser. The applicant must include a nonrefundable fee of $15.00 for the filing of each petition.