Agricultural Classification

What is Agricultural (AG) Classification?

Agricultural (AG) Classification is a special use appraisal valuation for land that is devoted predominately to agricultural production. Agricultural classification is not an exemption. The classification can, however, lower the assessed value of land and consequently the amount of taxes owed.

An Agricultural Classification, more commonly known as “Greenbelt,” only applies to the valuation of land. Only lands primarily used for bona fide agricultural purposes shall receive an Agricultural Classification. “Bona fide agricultural purposes” means a good faith commercial agricultural use of the land.

January 1st of each year is the effective assessment date for all property in the county. Therefore, the subject property must be in commercial agricultural use on or before this date, or a reasonable effort must have been made to place the property in commercial agricultural use.

It is the responsibility of the owner to establish and demonstrate their agricultural operation is commercial. The Property Appraiser’s staff cannot suggest or recommend to the owner what venture to begin or continue.

Qualifying for Ag Classification

For land to be granted the agricultural classification, the use of the land must be primarily for bona fide commercial agriculture.

The agricultural use must be “commercial”. By definition, the agricultural operation should have a realistic expectation of making a profit. While properties that have been granted the agricultural classification do not always show a profit, it is the expectation or intent to be profitable that is considered.

Hobby farms, livestock, and/or produce for personal use, pleasure, or sport DO NOT qualify for the AG classification. In addition, the land lying underneath structures predominately used for non-agricultural related events DOES NOT qualify for the AG classification.

Florida Statute 193.461 indicates that 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 so used and whether the use has been continuous;
- The purchase price paid;
- Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment;
- Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices;
- Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease;
- Such other factors as may become applicable.
  - Opinions of appropriate experts in the field.
  - Business or occupation of property owner.
  - Nature of the terrain of the property.
  - Economic merchantability of the agricultural product.
  - Reasonably attainable economic salability of the product within a reasonable future time for the particular agricultural product.
  - Principal domicile of the owner and family.
  - Agricultural experience of the person conducting agricultural operations.
  - Participation in governmental or private agricultural programs or activities.
  - Amount of harvest for each crop.
  - Gross sales from the agricultural operation.
  - Months of hired labor.
  - Inventory and condition of buildings & machinery.
  - Filing of TPP return for agricultural equipment.

Applying for Ag Classification

Application for agricultural land classification must be received by the Property Appraiser’s Office on or before March 1st of the application year. The initial application is made on the “DR-482 Application and Return for Agricultural Classification of Land” form.
Along with this application, applicants must provide the Property Appraiser with a copy of their previous year’s IRS form 1040 Schedule F (profit or loss from farming), a Business Plan or a Timber Management Plan and any other related information requested by the Property Appraiser’s office.
If the application is denied, you will receive a notice of denial no later than July 1st. The reason for denial will be stated in the notice and you will have 30 days to file a petition and present all evidence of why you believe your parcel is a bona fide agricultural venture. Please be aware that even after the classification has been granted, it may be revoked at any time if inspection reveals that the operation does not meet the proper criteria from year to year.
Agricultural land classification is not transferable. If you purchase property that had agricultural land classification claimed by the prior owner, YOU must file an application in your name on or before March 1, in order to remain eligible. If you have agricultural land classification and make any changes to the title including those resulting from divorce, entering a trust, remarriage, adding or removing an owner’s name; or, you make any changes to the use of the property, you must reapply by filing a new application in order to remain eligible.

Agricultural Classification

What is Agricultural (AG) Classification?

Qualifying for Ag Classification

Applying for Ag Classification

For additional information regarding land classifications, please contact our office:

(904) 827-5504

agriculture@sjcpa.gov

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