Florida’s tax package was signed into law by Gov. Ron DeSantis June 30. The legislation includes a provision regarding the Greenbelt Law, or tax classification of agricultural land.
As of July 1, the revised law ensures that lands taken out of production through a state or federal eradication or quarantine program, such as the Citrus Health Response Program, shall continue to be classified as agricultural lands for tax-assessment purposes. This classification will remain in place for 10 years following the execution of a compliance agreement between the landowner and the Florida Department of Agriculture and Consumer Services or a federal agency.
Prior to the passage of this legislation, agricultural lands could only be classified for up to five years. Now, agricultural lands that are currently enrolled in a five-year compliance agreement — and continue to meet all required terms and conditions — are eligible for a five-year extension to meet the new 10-year timeframe.
The University of Florida Institute of Food and Agricultural Sciences (UF/IFAS) website, Florida Land Steward, describes the state’s Greenbelt Law:
Florida, like most states, has adopted use-value assessment for the purpose of ad valorem, or property, taxation. Use-value assessment is the most widely used technique in the United States for maintaining land in agricultural production.
Use-value assessment shifts property tax burdens to other classes of property since use-value assessment generally lowers the value of agricultural property relative to assessment at fair market value. Agricultural producers are taxed at the income-earning potential of the land in agricultural production rather than at what a willing buyer would pay for the land.
Eligibility criteria for use-value assessment for Florida are defined in Florida Statute 193.461.
Agricultural classification requires an application to a county property appraiser. In order to have land considered for agricultural classification, a landowner must apply to the property appraiserno later than March 1 of the year for which the classification is being sought. This is done by filling out and submitting the proper form, available at a county property appraiser’s office.
See the UF/IFAS site, How to Apply for a Greenbelt Agricultural Tax Assessment.
Sources: Florida Citrus Mutual and UF/IFAS
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