HB 1343 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to agricultural lands; amending s. 2
125.01, F.S.; increasing the nonresidential farm 3
building just value threshold for certain special 4
assessments; amending s. 163.3162, F.S.; authorizing 5
construction or installation of housing for migrant 6
farmworkers on certain lands; providing requirements 7
for such housing; exempting such housing from certain 8
local government approval; amending s. 193.4 61, F.S.; 9
prohibiting local governments from adopting land use 10
or zoning restrictions, conditions, or regulations 11
that require certain termination or surrender of 12
agricultural classifications; providing that such 13
restrictions, conditions, or regulations ad opted 14
before a specified date are invalid and unenforceable; 15
amending s. 212.096, F.S.; providing tax credits for 16
the rental or purchase of specified housing for 17
migrant farmworkers; providing requirements for 18
claiming the tax credit; amending s. 381.0065, F.S.; 19
requiring the Department of Environmental Protection 20
to permit and inspect toilet facilities placed on 21
lands classified as agricultural for certain use; 22
providing an effective date. 23
24
Be It Enacted by the Legislature of the State of Florida: 25
HB 1343 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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Section 1. Paragraph (r) of subsection (1) of section 27
125.01, Florida Statutes, is amended to read: 28
125.01 Powers and duties. — 29
(1) The legislative and governing body of a county shall 30
have the power to carry on county government. To the extent not 31
inconsistent with general or special law, this power includes, 32
but is not restricted to, the power to: 33
(r) Levy and collect taxes, both for county purposes and 34
for the providing of municipal services within any municipal 35
service taxing unit, and special ass essments; borrow and expend 36
money; and issue bonds, revenue certificates, and other 37
obligations of indebtedness, which power shall be exercised in 38
such manner, and subject to such limitations, as may be provided 39
by general law. There shall be no referendum required for the 40
levy by a county of ad valorem taxes, both for county purposes 41
and for the providing of municipal services within any municipal 42
service taxing unit. Notwithstanding any other provision of law, 43
a county may not levy special assessments for the provision of 44
fire protection services on lands classified as agricultural 45
lands under s. 193.461 unless the land contains a residential 46
dwelling or nonresidential farm building, with the exception of 47
an agricultural pole barn, provided the nonresident ial farm 48
building exceeds a just value of $350,000 $10,000. Such special 49
assessments must be based solely on the special benefit accruing 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
to that portion of the land consisting of the residential 51
dwelling and curtilage, and qualifying nonresidential farm 52
buildings. As used in this paragraph, the term "agricultural 53
pole barn" means a nonresidential farm building in which 70 54
percent or more of the perimeter walls are permanently open and 55
allow free ingress and egress. 56
Section 2. Subsection (5) is added to section 163.3162, 57
Florida Statutes, to read: 58
163.3162 Agricultural Lands and Practices. — 59
(5)(a) FARMWORKER HOUSING. -The construction or 60
installation of housing for migrant farmworkers as defined in s. 61
381.008 is authorized on land zoned for agricultur al use and 62
operated as a bona fide farm. 63
(b) Construction or installation of housing under this 64
subsection: 65
1. May not exceed 5,000 square feet per parcel of land. 66
2. Must meet all local and state building standards for 67
securing a certificate of occu pancy. 68
3. Does not require approval by ordinance or resolution of 69
the governmental entity where the land is located. 70
Section 3. Paragraph (b) of subsection (3) of section 71
193.461, Florida Statutes, is amended to read: 72
193.461 Agricultural lands; cl assification and assessment; 73
mandated eradication or quarantine program; natural disasters. — 74
(3) 75
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(b) Subject to the restrictions specified in this section, 76
only lands that are used primarily for bona fide agricultural 77
purposes shall be classified as agricultural. The term "bona 78
fide agricultural purposes" means good faith commercial 79
agricultural use of the land. 80
1. In determining whether the use of the land for 81
agricultural purposes is bona fide, the following factors may be 82
taken into consideratio n: 83
a. The length of time the land has been so used. 84
b. Whether the use has been continuous. 85
c. The purchase price paid. 86
d. Size, as it relates to specific agricultural use, but a 87
minimum acreage may not be required for agricultural assessment. 88
e. Whether an indicated effort has been made to care 89
sufficiently and adequately for the land in accordance with 90
accepted commercial agricultural practices, including, without 91
limitation, fertilizing, liming, tilling, mowing, reforesting, 92
and other accepted agricultural practices. 93
f. Whether the land is under lease and, if so, the 94
effective length, terms, and conditions of the lease. 95
g. Such other factors as may become applicable. 96
2. Offering property for sale does not constitute a 97
primary use of land a nd may not be the basis for denying an 98
agricultural classification if the land continues to be used 99
primarily for bona fide agricultural purposes while it is being 100
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offered for sale. 101
3. A local government may not adopt a land use or zoning 102
restriction, condition, or regulation that requires the 103
termination of an agricultural classification for any property 104
or the surrender of an agricultural classification for any 105
property by the property owner. Such restrictions, conditions, 106
or regulations adopted before July 1, 2023, are invalid and 107
unenforceable. 108
Section 4. Subsections (4) through (12) of section 109
212.096, Florida Statutes, are redesignated as subsections (5) 110
through (13), respectively, and a new subsection (4) is added to 111
that section, to read: 112
212.096 Sales, rental, storage, use tax; enterprise zone 113
jobs credit against sales tax. — 114
(4)(a) Upon an affirmative showing by an eligible business 115
to the satisfaction of the department that the requirements of 116
this section have been met, the business shall be allowed a 117
credit against the tax remitted under this chapter. 118
(b) The credit shall be computed as 100 percent of all 119
state sales tax which would be due on the: 120
1. Rental of housing, including a building, manufactured 121
home, mobile home, dormitory, b arracks, motel, or hotel for 122
housing two or more migrant farmworkers as defined in s. 123
381.008(4); 124
2. Purchase of a mobile home as defined in s. 320.01(2)(a) 125
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for housing 2 or more migrant farmworkers as defined in s. 126
381.008; or 127
3. Purchase of a manufac tured home as defined in s. 128
320.01(2)(b) for housing two or more migrant farmworkers as 129
defined in s. 381.008. 130
(c) In order to claim this credit, an eligible employer 131
must file under oath with the governing body where the property 132
is located a statement which includes the following: 133
1. For each migrant farmworker for whom this credit is 134
claimed, the farmworker's name and place of permanent residence, 135
and documentation that the farmworker is legally eligible for 136
participation in the workforce. 137
2. The name and address of the eligible business . 138
3. The hourly wages paid to the migrant farmworker . 139
(d) Within 10 working days after receipt of the 140
application for credit, the governing body shall review the 141
application to determine if it contains all the in formation 142
required pursuant to this subsection and meets the criteria set 143
out in this section. The governing body shall certify all 144
applications that contain the information required pursuant to 145
this subsection and meet the criteria set out in this section as 146
eligible to receive the credit. 147
(e) All applications for a credit pursuant to this 148
subsection must be submitted to the department within 6 months 149
after the employee is hired. 150
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Section 5. Paragraph (m) of subsection (3) of section 151
381.0065, Florida Statutes, is amended to read: 152
381.0065 Onsite sewage treatment and disposal systems; 153
regulation.— 154
(3) DUTIES AND POWERS OF THE DEPARTMENT OF ENVIRONMENTAL 155
PROTECTION.—The department shall: 156
(m) Permit and inspect portable or temporary toilet 157
services and holding tanks. The department shall review 158
applications, perform site evaluations, and issue permits for 159
the temporary use of holding tanks, privies, portable toilet 160
services, or any other toilet facility that is intended for use 161
on a permanent or non permanent basis, including facilities 162
placed on lands classified as agricultural pursuant to s. 163
193.461 or construction sites when workers are present. The 164
department may specify standards for the construction, 165
maintenance, use, and operation of any such f acility for 166
temporary use. 167
Section 6. This act shall take effect July 1, 2023. 168