House Bill 0489er

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    ENROLLED

    1998 Legislature                                     CS/HB 489



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  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 Florida's

17  economic and environmental future is enhanced by a tax policy

18  which encourages sustainable agricultural use of its lands,

19  and

20         WHEREAS, s. 4(a), Art. VII of the State Constitution

21  provides that agricultural land may be classified by general

22  law and assessed solely on the basis of character or use, and

23         WHEREAS, to assist in implementing such policies, the

24  Legislature, pursuant to the State Constitution, has enacted

25  s. 193.461, Florida Statutes, the classified use assessment

26  law, generally known as the "Greenbelt Law," which for

27  assessment purposes values lands in bona fide agricultural use

28  according to income typically produced on such properties, and

29         WHEREAS, the Greenbelt Law discourages pressures to

30  otherwise develop said land in indiscriminate manners which

31  often result in higher costs for public services, such as


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CODING: Words stricken are deletions; words underlined are additions.




    ENROLLED

    1998 Legislature                                     CS/HB 489



  1  urban sprawl, while encouraging agricultural uses which often

  2  result in wildlife habitat and other benefits of green space,

  3  and

  4         WHEREAS, two of Florida's District Courts of Appeal

  5  have made rulings which have resulted in unpredictable upturns

  6  and downturns in lawful Greenbelt assessments by county

  7  property appraisers, resulting in Florida's agricultural

  8  community requesting legislative relief, and

  9         WHEREAS, the Legislature recognizes that agricultural

10  commodities are grown under potentially severe and

11  catastrophic conditions due to weather, invasive pests and

12  disease, world market conditions, and other factors beyond the

13  grower's control, and that these situations affect the value

14  of the land where these commodities are grown, and

15         WHEREAS, value determinations made by property

16  appraisers on agricultural lands should include typical risks

17  present to the respective agricultural uses, and

18         WHEREAS, it is the intent of the Legislature that the

19  property appraiser shall be able to use, when appropriate,

20  data which is reflective of the typical risks present in

21  standard practices of agricultural use and production, and

22         WHEREAS, the Commissioner of Agriculture appointed a

23  Greenbelt advisory task force, which included representatives

24  from the agricultural community, county property appraisers,

25  and the Department of Revenue, which examined the entire

26  Greenbelt Law and recommended only one amendment, that being a

27  unanimous recommendation for the use of a 5-year moving

28  average to calculate agricultural assessments, NOW, THEREFORE,

29

30  Be It Enacted by the Legislature of the State of Florida:

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    ENROLLED

    1998 Legislature                                     CS/HB 489



  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 may from time to

19  time become applicable, which are reflective of the standard

20  present practices of agricultural use and production.

21         (b)  Notwithstanding any provision relating to annual

22  assessment found in s. 192.042, the property appraiser shall

23  rely on 5-year moving average data when utilizing the income

24  methodology approach in an assessment of property used for

25  agricultural purposes.

26         (c)(b)  In years in which proper application for

27  agricultural assessment has not been made, the land shall be

28  assessed under the provisions of s. 193.011.

29         Section 2.  This act shall take effect upon becoming a

30  law, and shall first apply to assessments effective January 1,

31  1999.


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