Apply for Ag Classification
Pursuant to Florida Statute 193.461 (3)(b), “Subject to the restrictions set out in this section, only lands which are used primarily for bona fide agricultural purposes shall be classified agricultural. ‘Bona Fide agricultural purposes’ means good faith commercial agricultural use of the land. In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration:
- The length of time the land has been utilized;
- Whether the use has been continuous;
- The purchase price paid;
- Size, as it relates to the specific agricultural use, but in no event shall a minimum acreage be required for agricultural assessment.
- Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with the accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices.
- Whether such land is under lease and, if so, the effective length, terms, and conditions of the lease. “
January 1st Assessment date for Property Appraiser and new application filing period
March 1st Deadline to file for Agricultural Classification
July 1st Deadline to notify Agricultural Classification applicants of denial by certified mail
August Notice of Proposed Property Taxes mailed to residents
An Agricultural Classification is a classification of different types of agricultural properties such as timber, pasture, groves, and nurseries. Lands that are classified as agriculture are assessed based on their agricultural value, which is often substantially less than market value, thus making it economically feasible to continue such usage.
Applications are available at our office or on our website. They are accepted between January 1 and March 1 of the year that the owner first applies for the classification.
- Name and address of property owner
- Property identification number
- Legal Description
No, you will receive an Agricultural Classification receipt (green card) in January of each year. The card(s) only need to be signed and returned if the use or ownership of the property has changed. If everything has remained the same, the green card is your receipt for your records.
Property Appraiser staff will determine eligibility and additional information may be requested to assist in the determination such as IRS schedule F, copy of city or county Occupational License for business, Income and Expense statements, or Registration with the Commissioner of Agriculture. An inspection will take place before the application is processed.
*Lands receiving agricultural classification are re-inspected at least once every three years.
The Property Appraiser’s office will notify you by certified mail no later than July 1st. The notification will advise the landowner of their right to appeal and of the filing deadline.
Yes, please contact our office at 407-742-5000 to notify us of any changes in use or if the property is no longer being used for agricultural purposes.
No, agricultural classification does not transfer. If the property is sold or transferred, a new application must be filed.
Agricultural zoning does not automatically entitle you to Agricultural Classification. You must file an application to determine eligibility for the Agricultural Classification.
When a property is leased for agricultural purposes, the same rules apply to the classification. It is the responsibility of the owner to make sure that the lease is complying with all the laws that govern the agricultural classification. The owner must submit the lease in its entirety with the application.
If there is a home site located on the property, the home, surrounding land and out buildings are not eligible for the Agricultural Classification. If the home is the property owner’s primary residence, they may apply for Homestead Exemption on that property.
Yes, all agricultural operations must file a Tangible Personal Property return with the Property Appraiser’s Office no later than April 1st of each year. You may contact our Tangible Personal Property Department at 407-742-5000 for more information.