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Only property used for bona fide commercial agricultural use can qualify for Agricultural Classification. (See Guidelines)

You have to complete the DR-482 Agricultural Classification application and submit it before March 1st of the year you are filing.

• An official application for agricultural classification of land must be completed and submitted to the Property Appraiser's office between January 1 to March 1 of the year an owner first applies for the classification. The application is a verification to the Property Appraiser’s office that the owner is using the property primarily for bona fide agricultural purposes.

Yes, you will need to complete the questionnaire and submit a farm statement describing how you are using the land, including the farm's income and expenses. If the property is leased, you must submit a current, valid farm or land lease agreement that includes the complete names and full contact information for both lessor and lessee. Other requirements to submit can include certificates, timber plans, licenses, etc., for different agricultural uses. (Please see the AG guidelines for the type of use you are filing for.)

• Agricultural use guidelines are to establish some of the factors used by the property appraiser to determine whether or not the land is used for agricultural purposes.

Yes, there can be, depending on several factors that may affect your property or that should be considered before applying for an agricultural classification.

Once you are granted an agricultural classification, you must be committed to doing it or some other qualifying agricultural use forever. (See Guidelines)

• Agriculture Classification for qualified agricultural use reduces the value of the land granted Ag. It is not part of or assessed with any homestead or non-AG portion of the property. If, for any reason, agricultural use discontinues or no longer qualifies, the AG land acreage is reassessed at the current market value and added to the assessed value above all caps.

If the whole property is currently covered under the homestead exemption and you have a large Save Our Homes capped savings, or you are a new owner with a new homestead and looking to port your Save Our Homes savings from your previous Florida home, these savings may be a better benefit to you than an Agricultural Classification.

• Applying for and being approved for Agricultural classification will reduce land value, thereby reducing the SOH savings related to homestead, and sometimes the reduced Ag rates are not as effective at lowering taxes as the Homestead savings were.

The cost of farming could be a disadvantage.

• You should consider the cost of farming and any income beyond what the tax savings currently are. You could end up spending more than you are saving, and, as stated above, if you quit and lose the Ag classification, that land value is added back to the assessed value at full market value, not capped.

(See Save Our Homes & Portability FAQ for an explanation of CAP.)

Yes, a property with homestead can file for Agricultural Classification; however, the homesite (minimum one acre) located on the property is not eligible for AG classification and will be assessed at current market value, allowing the homesite to qualify for homestead exemptions.

• If the land is leased for Agricultural purposes, the same rules apply to the classification as stated in the guidelines and Fl. Statues.
• It is the responsibility of the property owner to make sure the lessee is complying with all laws and regulations and BMS that govern the agricultural classification.
• A valid current lease must be submitted along with the Ag application in its entirety, including full contact information for the lease.
• If the lease changes, lessee, or requirement, or is updated/renewed, it is the responsibility of the property owner to submit a new or revised lease to the Property Appraiser.

Yes, if there are any changes to the property's use, it is important to reapply by filing a new application. Failure to file a new application after changing the property's use could result in the denial of the agricultural classification.

• Ownership changes: IMPORTANT: Agricultural Classification is not transferable. If you make any changes to the title, including divorce, trust, remarriage, adding or removing a name, including changing to an LLC or v/s or one LLC to another LLC, even if you are the sole owner of both LLCs, it is important to reapply by filing a new Ag application. Please get in touch with our office if you have any questions.

Yes, there should be a “Tangible Personal Property Return” filed on all equipment used in an agricultural operation. Please see the Tangible Personal Property filing and exemption information.