Agricultural Classification
To qualify land for agricultural classification, a return must be filed with the Property Appraiser on or before March 1st of the tax year. Only lands which are used for bona fide agricultural purposes shall be classified agricultural. "Bona fide Agricultural Purposes" means good faith commercial agricultural use of the land.
Determining if the use of the land for agricultural purposes is bona fide, the Property Appraiser may take the following factors into consideration:
- The length of time the land has been so utilized.
- 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 practices.
- Whether such land is under lease and if so, the effective length, terms, and conditions of the lease.
- Such other factors as may become applicable.
The property appraiser shall reclassify the following lands as nonagricultural:
- Land diverted from an agricultural to a nonagricultural use.
- Land no longer being utilized for agricultural purposes.
If agricultural classification is denied, the owner will be mailed a notice of denial by
July 1st of the year for which the application was filed and given the opportunity to provide additional information regarding the agricultural operation. If after additional information is reviewed and the property remains denied, the property owner may file a petition with the Value Adjustment Board challenging the Property Appraisers decision. (For additional information see F.S. Section 193.461)
Existing property owners with agricultural classification will receive an automatic renewal notice along with an income form each year. If any changes to the land have occurred, it is the responsibility of the taxpayer to bring it to the Property Appraiser's attention by returning the notice with the appropriate information or change noted. Properties will be periodically inspected to verify that good faith commercial agricultural use of the land is still in place.
For local Permitting and Zoning questions contact Collier County Growth Management (239) 252-2400
General guidelines
These guidelines are simply to assist the farmer(s) by providing a general direction. The granting or denying in part or in full of an application for Agricultural Classification is a decision based on analyzing all the relevant facts and circumstances of the property as it relates to F.S. Section 193.461, Florida Statutes, Florida Administrative Code (FAC) Chapter 12D-5, and applicable case law. The Property Appraiser will consider all factors relevant to the use of the property on a case-by-case basis.
- 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.
- Actual use on January 1st, not expected or anticipated use.
- Agricultural zoning of your property does not automatically entitle you to agricultural classification for taxation purposes.
- Agricultural Classification is not transferable. If the property is sold or transferred from one owner to another, a new application must be filed. If there are any changes in the use of the property, it is important to notify the Property Appraiser’s office.
- If property is leased, the lease must be in effect as of January 1st. Please provide us with a copy of the lease with contact information for all parties.
- It is the responsibility of the property owner, not the lessee, to ensure any requirements are met and/or to notify us if the use has changed.
- When property receiving an agricultural classification contains a residence under the same ownership, the portion of the property consisting of the residence and curtilage must be assessed separately, pursuant to F.S. Section 193.011, to qualify for the assessment limitation set forth in F.S. Section 193.155.
- Any licenses, permits, or agricultural certificates required by Florida Statutes should be submitted.
The agricultural classification typically results in tax savings. However, that is not always the case. Parcels with low land-to-value ratios and/or significant existing cap savings may not see a decrease in taxes from the classification. In some cases, the classification may result in an increase in taxable value.
Florida Statues
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