Florida Senate - 2023 CS for SB 1184 By the Committee on Community Affairs; and Senator Collins 578-02921-23 20231184c1 1 A bill to be entitled 2 An act relating to agricultural lands; amending s. 3 125.01, F.S.; increasing the nonresidential farm 4 building just value threshold for certain special 5 assessments; amending s. 163.3162, F.S.; authorizing 6 construction or installation of housing for legal 7 migrant farmworkers on certain lands; providing 8 requirements for such housing; exempting such housing 9 from certain local government approval; providing 10 limitations on eligibility for residential uses of 11 certain property; amending s. 193.461, F.S.; 12 prohibiting local governments from adopting land use 13 or zoning restrictions, conditions, or regulations 14 that require termination or surrender of agricultural 15 classifications for certain property; providing that 16 such restrictions, conditions, or regulations adopted 17 before a specified date are invalid and unenforceable; 18 amending s. 212.096, F.S.; providing tax credits for 19 the rental or purchase of specified housing for legal 20 migrant farmworkers; providing requirements for 21 claiming the tax credit; specifying procedures for the 22 governing body when an application for tax credit is 23 received; requiring that applications for tax credit 24 be received by a certain timeframe; conforming a 25 provision to changes made by the act; amending s. 26 381.0065, F.S.; requiring the Department of 27 Environmental Protection to permit and inspect toilet 28 facilities placed on lands classified as agricultural 29 for certain use; providing an effective date. 30 31 Be It Enacted by the Legislature of the State of Florida: 32 33 Section 1.Paragraph (r) of subsection (1) of section 34 125.01, Florida Statutes, is amended to read: 35 125.01Powers and duties. 36 (1)The legislative and governing body of a county shall 37 have the power to carry on county government. To the extent not 38 inconsistent with general or special law, this power includes, 39 but is not restricted to, the power to: 40 (r)Levy and collect taxes, both for county purposes and 41 for the providing of municipal services within any municipal 42 service taxing unit, and special assessments; borrow and expend 43 money; and issue bonds, revenue certificates, and other 44 obligations of indebtedness, which power shall be exercised in 45 such manner, and subject to such limitations, as may be provided 46 by general law. There shall be no referendum required for the 47 levy by a county of ad valorem taxes, both for county purposes 48 and for the providing of municipal services within any municipal 49 service taxing unit. Notwithstanding any other provision of law, 50 a county may not levy special assessments for the provision of 51 fire protection services on lands classified as agricultural 52 lands under s. 193.461 unless the land contains a residential 53 dwelling or nonresidential farm building, with the exception of 54 an agricultural pole barn, provided the nonresidential farm 55 building exceeds a just value of $350,000 $10,000. Such special 56 assessments must be based solely on the special benefit accruing 57 to that portion of the land consisting of the residential 58 dwelling and curtilage, and qualifying nonresidential farm 59 buildings. As used in this paragraph, the term agricultural 60 pole barn means a nonresidential farm building in which 70 61 percent or more of the perimeter walls are permanently open and 62 allow free ingress and egress. 63 Section 2.Subsection (5) is added to section 163.3162, 64 Florida Statutes, to read: 65 163.3162Agricultural Lands and Practices. 66 (5)FARMWORKER HOUSING. 67 (a)The construction or installation of housing for legal 68 migrant farmworkers as defined in s. 381.008(4) is authorized on 69 land zoned for agricultural use which is operated as a bona fide 70 farm. 71 (b)Construction or installation of housing under this 72 subsection: 73 1.May not exceed 7,500 square feet per parcel of land; 74 2.Must meet all local and state building standards for 75 securing a residential certificate of occupancy; and 76 3.Does not require approval by ordinance or resolution of 77 the governmental entity where the land is located. 78 (c)If agricultural operations are discontinued on the 79 property for a minimum of 3 years and the agricultural land 80 classification of the property is no longer valid, the legal 81 migrant farmworker housing is no longer eligible for the 82 residential uses as provided for in this section unless and 83 until approved by the local jurisdiction under its zoning and 84 land use regulations for the intended nonagricultural use. 85 Section 3.Paragraph (b) of subsection (3) of section 86 193.461, Florida Statutes, is amended to read: 87 193.461Agricultural lands; classification and assessment; 88 mandated eradication or quarantine program; natural disasters. 89 (3) 90 (b)Subject to the restrictions specified in this section, 91 only lands that are used primarily for bona fide agricultural 92 purposes shall be classified as agricultural. The term bona 93 fide agricultural purposes means good faith commercial 94 agricultural use of the land. 95 1.In determining whether the use of the land for 96 agricultural purposes is bona fide, the following factors may be 97 taken into consideration: 98 a.The length of time the land has been so used. 99 b.Whether the use has been continuous. 100 c.The purchase price paid. 101 d.Size, as it relates to specific agricultural use, but a 102 minimum acreage may not be required for agricultural assessment. 103 e.Whether an indicated effort has been made to care 104 sufficiently and adequately for the land in accordance with 105 accepted commercial agricultural practices, including, without 106 limitation, fertilizing, liming, tilling, mowing, reforesting, 107 and other accepted agricultural practices. 108 f.Whether the land is under lease and, if so, the 109 effective length, terms, and conditions of the lease. 110 g.Such other factors as may become applicable. 111 2.Offering property for sale does not constitute a primary 112 use of land and may not be the basis for denying an agricultural 113 classification if the land continues to be used primarily for 114 bona fide agricultural purposes while it is being offered for 115 sale. 116 3.A local government may not adopt a land use or zoning 117 restriction, condition, or regulation that requires the 118 termination of an agricultural classification for any property 119 or the surrender of an agricultural classification for any 120 property by the property owner if the property is used for bona 121 fide agricultural purposes as defined in this section. Such 122 restrictions, conditions, or regulations adopted before July 1, 123 2023, are invalid and unenforceable. 124 Section 4.Present subsections (4) through (12) of section 125 212.096, Florida Statutes, are redesignated as subsections (5) 126 through (13), respectively, a new subsection (4) is added to 127 that section, and present subsection (12) of that section is 128 amended, to read: 129 212.096Sales, rental, storage, use tax; enterprise zone 130 jobs credit against sales tax. 131 (4)(a)Upon an affirmative showing by an eligible business 132 to the satisfaction of the department that the requirements of 133 this section have been met, the business is allowed a credit 134 against the tax remitted under this chapter. 135 (b)The credit must be computed as 100 percent of all state 136 sales tax that would be due on the: 137 1.Rental of housing, including a building, manufactured 138 home, mobile home, dormitory, barracks, motel, or hotel for 139 housing two or more legal migrant farmworkers as defined in s. 140 381.008(4); 141 2.Purchase of a mobile home as defined in s. 320.01(2)(a) 142 for housing two or more legal migrant farmworkers as defined in 143 s. 381.008(4); or 144 3.Purchase of a manufactured home as defined in s. 145 320.01(2)(b) for housing two or more legal migrant farmworkers 146 as defined in s. 381.008(4). 147 (c)To claim this credit, an eligible employer must, under 148 oath with the governing body where the property is located, file 149 a statement that includes all of the following: 150 1.For each legal migrant farmworker for whom this credit 151 is claimed, the farmworkers name and place of permanent 152 residence, and documentation that the farmworker is legally 153 eligible for participation in the workforce. 154 2.The name and address of the eligible business. 155 3.The hourly wages paid to the legal migrant farmworker. 156 (d)Within 10 working days after receipt of the application 157 for credit, the governing body shall review the application to 158 determine if it contains all the information required pursuant 159 to this subsection and meets the criteria set out in this 160 section. The governing body shall certify all applications that 161 contain the information required pursuant to this subsection and 162 meet the criteria set out in this section as eligible to receive 163 the credit. 164 (e)All applications for a credit pursuant to this 165 subsection must be submitted to the department within 6 months 166 after the employee is hired. 167 (12)This section, except for subsection (12) (11), expires 168 on the date specified in s. 290.016 for the expiration of the 169 Florida Enterprise Zone Act. 170 Section 5.Paragraph (m) of subsection (3) of section 171 381.0065, Florida Statutes, is amended to read: 172 381.0065Onsite sewage treatment and disposal systems; 173 regulation. 174 (3)DUTIES AND POWERS OF THE DEPARTMENT OF ENVIRONMENTAL 175 PROTECTION.The department shall: 176 (m)Permit and inspect portable or temporary toilet 177 services and holding tanks. The department shall review 178 applications, perform site evaluations, and issue permits for 179 the temporary use of holding tanks, privies, portable toilet 180 services, or any other toilet facility that is intended for use 181 on a permanent or nonpermanent basis, including facilities 182 placed on lands classified as agricultural pursuant to s. 183 193.461 or construction sites when workers are present. The 184 department may specify standards for the construction, 185 maintenance, use, and operation of any such facility for 186 temporary use. 187 Section 6.This act shall take effect July 1, 2023.