When property receiving an agricultural classification contains a residence (home site) under the same ownership, the portion of the property consisting of the residence must be assessed separately to be entitled to the “Save Our Homes” assessment limitation. A home site is typically 1 acre.

All applications are field checked systematically to verify use and to ensure correct assessments. Additional information will be requested from the property owner to determine continuance of eligibility. This information will be requested on a regular basis in the form of IRS returns, income and expense documents, and purchase or sales receipts.

When the property is sold, or when the name of the owner is changed in any way, the agricultural classification is automatically removed and new application must be made on the long form (DR-482).

Agriculture Classification / Information

In order to start the process of acquiring an agricultural classification, the lands to be considered for agricultural classification must be used primarily for bona fide agricultural purposes on January 1^st of that year. In addition, a completed agricultural classification application (DR-482) must be filed with the Property Appraiser’s Office by the March 1^st deadline.  A completed application includes all appropriate documentation to support the application including but not limited to leases, certifications etc.

Pasture Land should be a minimum of 10 acres in size or used in conjunction with other parcels of the same owner. Property must be fenced and it should be evident that the land is maintained and cared for sufficiently (e.g. fertilizing, liming, mowing etc.).  With regard to the number of livestock in relation to size of parcel, one cow on one acre is typically not a bona fide commercial operation, while 50 cows on 100 acres could be. Production of livestock for personal use does not qualify. Pasturing of livestock used purely for pleasure or recreational purposes does not qualify. If property is leased, the lease must be in effect as of January 1^st. A copy should be furnished to this office or made available for review. Also, lessee must actually perform in accordance with these guidelines.

Citrus should be a minimum of 2.5 acres. Operation must be commercial by all indications. This may be supported by the Income and Expense Survey provided by the Property Appraiser’s office, IRS Farm Income/Loss Schedule, and/or other records (invoices, receipts, bills of sale) that show the commercial sales of fruit.  Proper care and management of the grove must be evident and records provided upon request.  Production of citrus for your own use does not qualify as a commercial operation.

Crop Land should be a minimum of 5 acres. Production of crops and vegetables solely for your own use does not qualify as a commercial operation (i.e. garden.)  If the property is leased, it must first meet size requirements on its own, and the lease and use must be in effect prior to January 1^st.  Crops must be marketed commercially.  Also, lessee must actually perform in accordance with these guidelines.

Hay should be a minimum of 10 acres. An indicated effort has been made to maintain and care sufficiently and adequately for this type of land, i.e. seeding, fertilizing, liming, tilling, mowing, weeding etc.  If property is leased, the lease must be in effect as of January 1^st. A copy should be furnished to this office or made available for review. Also, lessee must actually perform in accordance with these guidelines.

Nursery should be a minimum of 1 acre.  In accordance with Section 581.131 (1) of the Florida Statutes, before any nurseryman shall sell or distribute, or offer for sale or for distribution, any nursery stock in this state, she or he shall apply annually to the director of the division for a certificate of registration.  A copy should be furnished to this office or made available for review. Any licenses, permits or agricultural certificates required by Federal, State or Local governments, should be submitted.

Miscellaneous Agriculture

Other classifications will be handled on a case-by-case basis (e.g. poultry, swine, fish etc.). Please feel free to contact our office with any questions you have regarding other classifications.

General Information

The information on this document is meant to be general. It does not cover every instance. If you have any questions, please contact our office at 863-675-5270.