Florida Senate - 2023 SB 1678 By Senator Calatayud 38-01487A-23 20231678__ 1 A bill to be entitled 2 An act relating to agricultural property 3 classification; amending s. 193.461, F.S.; authorizing 4 property to be classified as agricultural at the time 5 of purchase if certain conditions are met; requiring 6 that such property obtain certain classification 7 within a specified time period; authorizing 8 retroactive reclassification in certain circumstances; 9 authorizing the property appraiser to extend the time 10 period; requiring the property appraiser to make 11 certain notifications to purchasers; amending s. 12 193.4613, F.S.; conforming a cross-reference; 13 providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1.Subsections (4), (5), (6), (7), and (8) of 18 section 193.461, Florida Statutes, are renumbered as subsections 19 (5), (6), (7), (8), and (9), respectively, paragraphs (a) and 20 (e) of subsection (3) are amended, and a new subsection (4) is 21 added to that section, to read: 22 193.461Agricultural lands; classification and assessment; 23 mandated eradication or quarantine program; natural disasters. 24 (3)(a)Except as provided in subsection (4), lands may not 25 be classified as agricultural lands unless a return is filed on 26 or before March 1 of each year. Before classifying such lands as 27 agricultural lands, the property appraiser may require the 28 taxpayer or the taxpayers representative to furnish the 29 property appraiser such information as may reasonably be 30 required to establish that such lands were actually used for a 31 bona fide agricultural purpose. Failure to make timely 32 application by March 1 constitutes a waiver for 1 year of the 33 privilege granted in this section for agricultural assessment. 34 However, an applicant who is qualified to receive an 35 agricultural classification who fails to file an application by 36 March 1 must file an application for the classification with the 37 property appraiser on or before the 25th day after the mailing 38 by the property appraiser of the notice required under s. 39 194.011(1). Upon receipt of sufficient evidence, as determined 40 by the property appraiser, that demonstrates that the applicant 41 was unable to apply for the classification in a timely manner or 42 that otherwise demonstrates extenuating circumstances that 43 warrant the granting of the classification, the property 44 appraiser may grant the classification. If the applicant files 45 an application for the classification and fails to provide 46 sufficient evidence to the property appraiser as required, the 47 applicant may file, pursuant to s. 194.011(3), a petition with 48 the value adjustment board requesting that the classification be 49 granted. The petition may be filed at any time during the 50 taxable year on or before the 25th day following the mailing of 51 the notice by the property appraiser as provided in s. 52 194.011(1). Notwithstanding s. 194.013, the applicant must pay a 53 nonrefundable fee of $15 upon filing the petition. Upon 54 reviewing the petition, if the person is qualified to receive 55 the classification and demonstrates particular extenuating 56 circumstances judged by the value adjustment board to warrant 57 granting the classification, the value adjustment board may 58 grant the classification for the current year. The owner of land 59 that was classified agricultural in the previous year and whose 60 ownership or use has not changed may reapply on a short form as 61 provided by the department. The lessee of property may make 62 original application or reapply using the short form if the 63 lease, or an affidavit executed by the owner, provides that the 64 lessee is empowered to make application for the agricultural 65 classification on behalf of the owner and a copy of the lease or 66 affidavit accompanies the application. A county may, at the 67 request of the property appraiser and by a majority vote of its 68 governing body, waive the requirement that an annual application 69 or statement be made for classification of property within the 70 county after an initial application is made and the 71 classification granted by the property appraiser. Such waiver 72 may be revoked by a majority vote of the governing body of the 73 county. 74 (e)Notwithstanding the provisions of paragraph (a), land 75 that has received an agricultural classification from the value 76 adjustment board or a court of competent jurisdiction pursuant 77 to this section is entitled to receive such classification in 78 any subsequent year until such agricultural use of the land is 79 abandoned or discontinued, the land is diverted to a 80 nonagricultural use, or the land is reclassified as 81 nonagricultural pursuant to subsection (5)(4). The property 82 appraiser must, no later than January 31 of each year, provide 83 notice to the owner of land that was classified agricultural in 84 the previous year informing the owner of the requirements of 85 this paragraph and requiring the owner to certify that neither 86 the ownership nor the use of the land has changed. The 87 department shall, by administrative rule, prescribe the form of 88 the notice to be used by the property appraiser under this 89 paragraph. If a county has waived the requirement that an annual 90 application or statement be made for classification of property 91 pursuant to paragraph (a), the county may, by a majority vote of 92 its governing body, waive the notice and certification 93 requirements of this paragraph and shall provide the property 94 owner with the same notification provided to owners of land 95 granted an agricultural classification by the property 96 appraiser. Such waiver may be revoked by a majority vote of the 97 countys governing body. This paragraph does not apply to any 98 property if the agricultural classification of that property is 99 the subject of current litigation. 100 (4)(a)Property may be classified as agricultural at the 101 time of purchase if the following conditions are met: 102 1.The Department of Agriculture certifies that the 103 purchaser owns an agriculture business in this state, that such 104 business has been in operation for at least 5 years, and that 105 such business is located on land that has received an 106 agricultural classification under this section. 107 2.The Department of Agriculture certifies that the 108 purchaser has completed all recommended training and 109 certification programs, including best management practices. 110 3.The property is zoned for agricultural use. 111 4.The purchaser submits a site plan, including a building 112 construction plan. 113 5.The purchaser completes the application for agricultural 114 classification. 115 (b)Property classified as agricultural under this 116 subsection must obtain agricultural classification under 117 subsection (3) within 5 years, or the property appraiser may 118 retroactively reclassify the land as nonagricultural from the 119 date of purchase. The property appraiser may extend the 5-year 120 period upon written request. 121 (c)If an agricultural classification is granted under this 122 section, the property appraiser must notify the purchaser of his 123 or her rights under s. 823.14, and how to comply with any flood 124 plain management ordinance. 125 Section 2.Paragraph (a) of subsection (2) of section 126 193.4613, Florida Statutes, is amended to read: 127 193.4613Agricultural lands used in production of 128 aquaculture; assessment. 129 (2)(a)When proper application for agricultural assessment 130 has been made and granted pursuant to s. 193.461, and the 131 property owner requests assessment pursuant to this section, the 132 assessment of land used in the production of aquaculture 133 products shall be based solely on its agricultural use, 134 consistent with the use factors specified in s. 193.461(7)(a) s. 135 193.461(6)(a), and assessed pursuant to paragraph (c). 136 Section 3.This act shall take effect July 1, 2023.