What is an agricultural classification?
In accordance with Florida Statute 193.461, the Property Appraiser classifies land within the county as either agricultural or non-agricultural. Lands which are classified as agricultural are assessed based on their agricultural value.
What lands qualify?
No lands shall qualify for an agricultural classification unless an application is filed between January 1 and March 1 of the tax year.
Only lands, which are used primarily for bona fide agricultural purposes, shall be classified as agricultural. "Bona fide agricultural purposes" means good faith commercial agricultural use of the land. The commercial agricultural use must be initiated prior to January 1 of the tax year in which application is made.
Should timely application not be made, what is my recourse?
An applicant who is qualified to receive an agricultural classification may file a petition with the Value Adjustment Board requesting the classification be granted. Upon reviewing the petition, if the person is qualified to receive the classification and demonstrates particular extenuating circumstances to warrant the granting of the classification, the Property Appraiser or Value Adjustment Board may grant the classification.
Are there zoning restrictions for an agricultural classification?
Zoning is a factor to be taken into consideration when determining whether the use of the land for agricultural purposes is bona fide. Pasco County zoning regulations allow commercial agricultural activity on AR, AC or I-2 zoned property. Parcels zoned AR must have a minimum of five acres.
What information is necessary to complete an agricultural application?
• Property identification number.
• Legal description.
• Identification of use and length of time so utilized.
• Agricultural income and expense for the property.
• If leased, a copy of the lease.
• Zoning of the property.
What are some of the factors considered in determining commercial agricultural use?
• The length of time the land has been so utilized.
• Whether the use has been continuous.
• Size, as it relates to a specific agricultural use.
• The purchase price.
• Whether an effort has been made to care for the land in accordance with commercial agricultural practices.
• The condition of the property.
• The present market value of the property as agricultural land.
• The income produced by the property.
• The productivity of the land in its present use.
• The economic merchantability of the agricultural product.
Will there be an inspection of the property?
Yes, property owners making an original application can expect a field inspection before their application is processed. Lands receiving an agricultural classification are re-inspected annually.
If my application is approved, must I reapply each year?
The owner of land that was classified as agricultural in the previous year will receive by February 1 of each year a notice from the Property Appraiser. These property owners need not reapply. If, however, there has been any change in ownership or agricultural use, a new application must be filed.
How will I be notified and what recourse do I have should my agricultural application be denied?
The Property Appraiser's office will notify the landowner in writing, on or before July 1 should the agricultural classification be denied. The notification will advise the landowner of their right to appeal and of the filing deadline for such appeal.