Senate Bill 0410
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 SB 410
By Senator Bronson
18-494A-98
1 A bill to be entitled
2 An act relating to ad valorem tax assessment;
3 amending s. 193.461, F.S.; specifying the types
4 of additional use factors that the property
5 appraiser may consider in assessing
6 agricultural land; providing that the property
7 appraiser, when utilizing the income
8 methodology approach, shall rely on 5-year
9 moving average data for assessment; providing
10 an effective date.
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12 WHEREAS, it has been the declared policy of this state
13 to conserve and protect and to encourage the development and
14 improvement of its agricultural lands for the production of
15 food and other agricultural products, and
16 WHEREAS, the Legislature declares that the economic and
17 environmental future of this state is enhanced by a tax policy
18 that encourages sustainable agricultural use of its lands, and
19 WHEREAS, Article VII, section 4(a) of the Florida
20 Constitution provides that agricultural land may be classified
21 by general law and assessed solely on the basis of character
22 or use, and
23 WHEREAS, to assist in implementing such policies, the
24 Legislature, pursuant to the Constitution of the State of
25 Florida, has enacted section 193.461, Florida Statutes, the
26 classified use assessment law, generally known as the
27 "Greenbelt Law," which for assessment purposes values lands in
28 bona fide agricultural use according to income typically
29 produced on such properties, and
30 WHEREAS, the Greenbelt Law discourages pressures to
31 otherwise develop such land in indiscriminate manners that
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Florida Senate - 1998 SB 410
18-494A-98
1 often result in higher costs for public services, such as
2 urban sprawl, while encouraging agricultural uses that often
3 result in wildlife habitat and other benefits of green space,
4 and
5 WHEREAS, two of the district courts of appeal of this
6 state have issued rulings that have resulted in unpredictable
7 upturns and downturns in lawful greenbelt assessments by
8 county property appraisers, resulting in Florida's
9 agricultural community requesting legislative relief, and
10 WHEREAS, the Legislature recognizes that agricultural
11 commodities are grown under potentially severe and
12 catastrophic conditions due to weather, invasive pests and
13 disease, world market conditions, and other factors beyond the
14 growers' control, and that these situations affect the value
15 of the land where these commodities are grown, and
16 WHEREAS, value determinations made by property
17 appraisers on agricultural lands should include typical risks
18 present to the respective agricultural uses, and
19 WHEREAS, it is the intent of the Legislature that the
20 property appraiser be able to use, when appropriate, data that
21 reflect the typical risks present in standard practices of
22 agricultural use and production, and
23 WHEREAS, the Commissioner of Agriculture appointed a
24 greenbelt advisory task force, which included representatives
25 from the agricultural community, county property appraisers,
26 and the Department of Revenue, and which examined the entire
27 Greenbelt Law and recommended only one amendment, that being a
28 unanimous recommendation for the use of a 5-year moving
29 average to calculate agricultural assessments, NOW, THEREFORE,
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31 Be It Enacted by the Legislature of the State of Florida:
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Florida Senate - 1998 SB 410
18-494A-98
1 Section 1. Subsection (6) of section 193.461, Florida
2 Statutes, is amended to read:
3 193.461 Agricultural lands; classification and
4 assessment.--
5 (6)(a) In years in which proper application for
6 agricultural assessment has been made and granted pursuant to
7 this section, the assessment of land shall be based solely on
8 its agricultural use. The property appraiser shall consider
9 the following use factors only:
10 1. The quantity and size of the property;
11 2. The condition of the property;
12 3. The present market value of the property as
13 agricultural land;
14 4. The income produced by the property;
15 5. The productivity of land in its present use;
16 6. The economic merchantability of the agricultural
17 product; and
18 7. Such other agricultural factors as are may from
19 time to time become applicable and reflective of the standard
20 practices of agricultural use and production.
21 (b) Notwithstanding any provisions relating to annual
22 assessment in s. 192.042, the property appraiser shall rely on
23 5-year moving average data when using the income methodology
24 approach in assessing property used for agricultural purposes.
25 (c)(b) In years in which proper application for
26 agricultural assessment has not been made, the land shall be
27 assessed under the provisions of s. 193.011.
28 Section 2. This act shall take effect upon becoming
29 law, and shall first apply to assessments effective January 1,
30 1999.
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Florida Senate - 1998 SB 410
18-494A-98
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2 SENATE SUMMARY
3 Provides that the property appraiser, when considering
data applicable to an agricultural assessment using the
4 income methodology approach, must rely on 5-year moving
average data for the assessment of all lands classified
5 as agricultural.
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