The Property Appraiser’s office is required to determine the value of all real property (real estate) and tangible personal property (e.g. business equipment, rental furnishings) as of January 1 of each year.
Agricultural: The valuation of classified agricultural land process involves multiplying the number of acres by a value per acre, which is set for each agricultural use category. You may apply for an agricultural classification if your property is used for a bona fide commercial agricultural purpose, such as raising livestock or growing produce or sugarcane. The agricultural classification normally results in a significant tax savings. To qualify for this classification, you must submit an application between January 1 and March 1. For more information on the agricultural classification application, click here.
Frequently Asked Questions:
How do you determine how much land is reclassified to Agriculture?
Answer: The portion of the parcel dedicated to agricultural production is eligible to be reclassified. For uses like nurseries and row crops, that is generally the footprint of the planted area or portion used primarily for saleable agricultural products. Other uses, such as livestock or apiculture (bees) depend on the size and scope of the operation. We follow industry standards to determine how much land is necessary for each use. Typically, livestock standards are guided by Animal Units (AU). An animal unit is 1,000 lbs. of animal weight. A parcel can support more small animals; therefore, the standard is different for each type of livestock (Ex: 5 goats per acre, 24 bee hives per acres, 2 horses per acre). As there is a variety of uses such as grazing vs. boarding, or honey bee storage vs. on-site honey production, these standards depend heavily on the parcel and the nature of the business.
I missed the March 1st deadline to apply for the agricultural classification. Can I file a late application?
Answer: Florida statue allows us to accept late applications, if the applicant provides evidence “that demonstrates that the applicant was unable to apply for the classification in a timely manner or that otherwise demonstrates extenuating circumstances that warrant the granting of the classification…” FS 196.461(3)(a). Late applications must be submitted on or before the 25th day after the July 1st notification deadline (July 1st is when we announce approvals and denials of the classification). Beyond that date, in most cases, a petition must be filed with the Value Adjustment Board to be considered for the classification.