An Agricultural Classification, more commonly known as "Greenbelt", is not an exemption, although, it can lower your Assessed Value and consequently the amount of taxes owed. Rather, it is a classification of different types of agricultural property such as timber, pasture, groves and nursery, etc. Only lands primarily used for bona fide agricultural purposes shall receive an Agricultural Classification. "Bona fide agricultural purposes" means a good faith commercial agricultural use of the land. January 1st of each year is the effective assessment date. The subject property must be used for the intended classification on or before this date, or a reasonable effort has been made to place the property in that classified use.
These guidelines, while specific, are still “guidelines”. The granting or denying of all or part of a particular application for Agricultural Classificationย is a decision made after analyzing the entirety of the relevant facts and circumstances of the property in light of Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law, some of which may not be listed in the following guidelines.
No final decision will be made on an application for an Agricultural Classification until all information relating to the application has been submitted and reviewed, the property has been inspected, and a final analysis of the factors set forth in Florida Statute 193.461, the Florida Department of Property Tax Rules Chapter 12D-5, and applicable case law has been performed in relation to the specific facts and circumstances disclosed by such information and inspection. Under no circumstances shall an Agricultural Classification be promised to a taxpayer prior to completion of this final analysis, and no taxpayer is entitled to rely on any representation that his or her property will be granted an Agricultural Classification until such time as a final decision has been issued by the Property Appraiser’s Office. Pursuant to Florida Statute 193.461(1), the Property Appraiser has the authority to decide whether a parcel of land is entitled to an Agricultural Classification.
In determining whether 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 used;
Whether the use has been continuous;
The purchase price paid;
The size of the property as it relates to specific agricultural use, but in no event shall a minimum acreage 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 agricultural practices;
Whether such land is under lease and, if so, the effective length, terms and conditions of the lease;
Such factors as may from time to time become applicable.
It is the responsibility of the owner to establish and prove an agricultural operation. The Property Appraiser's staff cannot suggest or recommend to the owner what venture to begin or continue.
Yes. Applications are available at each of the
Property Appraiser's Offices or click
here .ย Applications must be submitted byย March 1 of each year.
Once the application is made, our office physically inspects each property to insure it complies with State Law. If the classification is granted, it will be shown on the Notice Of Proposed Taxes (TRIM) as the difference between Market and Assessed Values. Please call either of the offices to make sure the classification is yours and not that of the prior owners.
If the application for classification is denied, you will receive a certified letter from our office prior to July 1 notifying you of the reason for denial. Florida law provides for an administrative hearing to consider classification denials, Assessed Value disputes, etc. For more information, please click
here .
No, unless you sell the property or somehow change the use of the property. Your application will automatically be renewed each year in January. Florida law indicates that it is the responsibility of the property owner to notify the Property Appraiser's Office any time the use of the property changes.
No. Only those parts used in the commercial agricultural endeavor are included in the Agricultural Classification. A home, surrounding land and outbuildings are not included. If the home is the ownerโs primary residence, you may apply for a Homestead Exemption.ย
Agricultural Classification (Greenbelt) receipt cardsย are notย mailed annually. The Classification will automatically be renewed.
