agricultural classification is a benefit
to property owners that results in a value based upon agricultural use; this value typically is less than the parcel
valued without the classification.
property receiving an agricultural classification contains a residence (home
site) under the same ownership, the portion of the property consisting of the
residence must be assessed separately to be entitled to the “Save Our Homes” assessment
limitation. A home site is typically 1 acre.
applications are field checked systematically to verify use and to ensure
correct assessments. Additional information will be requested from the property
owner to determine continuance of eligibility. This information will be
requested on a regular basis in the form of IRS returns, income and expense
documents, and purchase or sales receipts.
When the property is sold, or when the name of the
owner is changed in any way,
the agricultural classification is automatically removed and new application must be made on the long form (DR-482).
Please visit our Download Forms page to download the Agricultrural Classification of Lands (DR-482)
to start the process of acquiring an agricultural classification, the lands to
be considered for agricultural classification must be used primarily for bona fide agricultural purposes on January 1st of that year. In
addition, a completed agricultural classification application (DR-482) must be
filed with the Property Appraiser’s Office by the March 1st deadline. A completed application includes all
appropriate documentation to support the application including but not limited
to leases, certifications etc.
Pasture Land should be
a minimum of 10 acres in size or used in conjunction with other parcels of the
same owner. Property must be fenced and it should be evident that the land is
maintained and cared for sufficiently (e.g. fertilizing, liming, mowing
etc.). With regard to the number of
livestock in relation to size of parcel, one cow on one acre is typically not a
bona fide commercial operation, while
50 cows on 100 acres could be. Production of livestock for personal use does not qualify. Pasturing of
livestock used purely for pleasure or recreational purposes does not qualify. If property is
leased, the lease must be in effect as of January 1st. A copy should
be furnished to this office or made available for review. Also, lessee must
actually perform in accordance with these guidelines.
Citrus should be
a minimum of 2.5 acres. Operation must be commercial
by all indications. This may be
supported by the Income and Expense Survey provided by the Property Appraiser’s
office, IRS Farm Income/Loss Schedule, and/or other records (invoices,
receipts, bills of sale) that show the commercial sales of fruit. Proper care and management of the grove must
be evident and records provided upon request.
Production of citrus for your own use does not qualify as a commercial operation.
Crop Land should be
a minimum of 5 acres. Production of crops and vegetables solely for your own
use does not qualify as a commercial
operation (i.e. garden.) If the
property is leased, it must first meet size requirements on its own, and the
lease and use must be in effect prior to January 1st. Crops must be marketed commercially. Also, lessee must actually perform in
accordance with these guidelines.
Hay should be
a minimum of 10 acres. An indicated effort has been made to maintain and care
sufficiently and adequately for this type of land, i.e. seeding, fertilizing,
liming, tilling, mowing, weeding etc.
If property is leased, the lease must be in effect as of January 1st.
A copy should be furnished to this office or made available for review. Also,
lessee must actually perform in accordance with these guidelines.
Nursery should be
a minimum of 1 acre. In accordance with
Section 581.131 (1) of the Florida Statutes, before any nurseryman shall sell
or distribute, or offer for sale or for distribution, any nursery stock in this
state, she or he shall apply annually to the director of the division for a certificate of registration. A copy should be furnished to this office or
made available for review. Any licenses, permits or agricultural certificates
required by Federal, State or Local governments, should be submitted.
classifications will be handled on a case-by-case basis (e.g. poultry, swine,
fish etc.). Please feel free to contact our office with any questions you have
regarding other classifications.
The information on this document is meant to
be general. It does not cover every instance. If you have any questions, please
contact our office at 863-675-5270.