This document does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0717z1.EAF.docx
DATE: 5/9/2022
HOUSE OF REPRESENTATIVES STAFF FINAL BILL ANALYSIS
BILL #: HB 717 Agritourism
SPONSOR(S): Tomkow, Buchanan and others
TIED BILLS: IDEN./SIM. BILLS: SB 1186
FINAL HOUSE FLOOR ACTION: 114 Y’s
0 N’s GOVERNOR’S ACTION: Approved
SUMMARY ANALYSIS
HB 717 passed the House on March 8, 2022, as SB 1186.
Agritourism is one of the many methods farmers use to diversify and expand their income. An agritourism
activity includes any agricultural related activity that is consistent with a bona fide farm, ranch, or in a working
forest that allows members of the general public to view or enjoy its activities for recreational, entertainment, or
educational purposes. These activities include farming, ranching, and historical, cultural, or harvest-your-own
activities and attractions. An agritourism activity does not include the building of new or additional structures or
facilities that are intended primarily to house, shelter, transport, or otherwise accommodate the general public.
Florida’s greenbelt law allows properties classified as bona fide agricultural operations to be taxed according to
the use value of the agricultural operation, rather than the development value. Generally, tax assessments for
qualifying lands are lower than tax assessments for other uses.
Agritourism is encouraged in Florida as a means to promote and perpetuate agriculture throughout the state. In
2016, the Legislature declared its intent to promote agritourism as a way to support bona fide agricultural
production by providing a secondary stream of revenue and by educating the general public about the
agricultural industry. As such, the conduct of agritourism activity on a bona fide farm or on lands classified as
agricultural does not limit, restrict, or divest the land of its agricultural classification as long as such lands
continue to be used primarily for bona fide agricultural purposes.
The bill prohibits the denial or revocation of an agricultural land classification solely due to the conduct of
agritourism activity on a bona fide farm or the construction, alteration, or maintenance of a nonresidential farm
building, structure, or facility on a bona fide farm that is used to conduct agritourism activities. So long as the
building, structure, or facility is an integral part of the agricultural operation, the bill specifies that the land it
occupies must be considered agricultural in nature. The bill requires such buildings, structures, and facilities
and other improvements on the land to be assessed at their just value and added to the agriculturally assessed
value of the land.
The Revenue Estimating Conference estimated that in fiscal year 2022-23, the bill would have no cash impact
and a recurring insignificant positive or negative impact on local government revenue.
The bill was approved by the Governor on April 27, 2022, ch. 2022-77, L.O.F., and will become effective on
July 1, 2022.
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DATE: 5/9/2022
I. SUBSTANTIVE INFORMATION
A. EFFECT OF CHANGES:
Background
Agritourism
Of Florida's 35 million acres, almost 10 million acres are used for farming.
1
This includes about 47,400
farm operations that together produced cash receipts for around $7.31 billion in 2018.
2
However, the
farming business and the number of farms is declining throughout the state. In the 1990s, the
agricultural economy increased only 5 percent compared to 25 percent and 50 percent in previous
decades.
3
As a result, 10,000 acres of land are lost each year to urban development.
4
In order to
continue farming, operators of small and medium-sized farms find ways to diversify and expand their
incomes, either through new enterprises on the farm or off-farm employment.
5
Agritourism is one of the many methods farmers use to diversify and expand their income. An
agritourism activity includes any agricultural related activity that is consistent with a bona fide
6
farm,
ranch, or in a working forest that allows members of the general public to view or enjoy its activities for
recreational, entertainment, or educational purposes. These activities include farming, ranching, and
historical, cultural, or harvest-your-own activities and attractions.
7
An agritourism activity does not
include the building of new or additional structures or facilities that are intended primarily to house,
shelter, transport, or otherwise accommodate the general public.
8
Agricultural Land Valuation
Florida’s greenbelt law
9
authorizes properties classified as bona fide agricultural operations to be taxed
according to the use value of the agricultural operation, rather than the development value.
10
Generally,
tax assessments for qualifying lands are lower than tax assessments for other uses.
Agritourism is encouraged in Florida as a means to promote and perpetuate agriculture throughout the
state. In 2016, the Legislature declared its intent to promote agritourism as a way to support bona fide
agricultural production by providing a secondary stream of revenue and by educating the general public
about the agricultural industry.
11
As such, conducting an agritourism activity on a bona fide farm or on
lands classified as agricultural does not limit, restrict, or divest the land of its agricultural classification
as long as such lands continue to be used primarily for bona fide agricultural purposes.
12
Local governments are prohibited from adopting ordinances, regulations, rules, or policies that prohibit,
restrict, regulate, or otherwise limit an agritourism activity on land that has been classified as
agricultural land under Florida’s greenbelt law.
13
1
University of Florida Institute of Food and Agricultural Sciences (UFIFAS), Expanding Florida's Farming Business to Incorporate
Tourism, http://edis.ifas.ufl.edu/fr242 (last visited Jan. 27, 2022).
2
United States Department of Agriculture, Florida Agricultural Overview, available at
https://www.nass.usda.gov/Statistics_by_State/Florida/Publications/Annual_Statistical_Bulletin/2020/A1thru10Over-
2020.pdf (last visited Jan. 27, 2022).
3
UFIFAS, Expanding Florida's Farming Business to Incorporate Tourism, http://edis.ifas.ufl.edu/fr242 (last visited Jan. 27, 2022).
4
Leon Kolankiewicz and Roy Beck, Sprawl in Florida, 2001, p. 4, available at
https://www.numbersusa.com/content/files/pdf/FLsprawl.pdf (last visited Jan. 27, 2022).
5
UFIFAS, Expanding Florida's Farming Business to Incorporate Tourism, http://edis.ifas.ufl.edu/fr242 (last visited Jan. 27, 2022).
6
Section 193.461(3)(b), F.S., defines “bona fide agricultural purposes” to mean good faith commercial agricultural use of the land.
7
Section 570.86(1), F.S.
8
Id.
9
Section 193.461, F.S.
10
Id.
11
Section 570.85, F.S.
12
Section 570.87(1), F.S.
13
Section 570.85, F.S.
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DATE: 5/9/2022
Effect of the Bill
The bill revises the current statutory legislative intent regarding agritourism to remove a provision
specifying that agritourism provides a secondary stream of revenue for agricultural producers.
The bill prohibits the denial or revocation of an agricultural land classification solely due to the conduct
of agritourism activity on a bona fide farm or the construction, alteration, or maintenance of a
nonresidential farm building, structure, or facility on a bona fide farm that is used to conduct agritourism
activities. So long as the building, structure, or facility is an integral part of the agricultural operation, the
bill specifies that the land it occupies must be considered agricultural in nature. The bill also requires
such buildings, structures, and facilities and other improvements on the land to be assessed at their just
value and added to the agriculturally assessed value of the land.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
None.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
The Revenue Estimating Conference estimated that in fiscal year 2022-23, the bill would have no
cash impact and a recurring insignificant positive or negative impact on local government revenue.
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
The bill may have a positive fiscal impact on land owners who conduct agritourism activities and have
property that would be reappraised as agricultural land under the bill.
D. FISCAL COMMENTS:
None.