Florida Senate - 2014 CS for CS for SB 312
By the Committees on Appropriations; and Community Affairs; and
Senators Simpson, Dean, Abruzzo, Garcia, Stargel, Sachs, and
Brandes
576-04571-14 2014312c2
1 A bill to be entitled
2 An act relating to agriculture; amending s. 193.461,
3 F.S.; authorizing a property appraiser to grant an
4 agricultural classification after the application
5 deadline upon a showing of extenuating circumstances;
6 providing that participation in certain dispersed
7 water storage programs does not change a land’s
8 agricultural classification for assessment purposes;
9 amending s. 212.08, F.S.; expanding the exemption for
10 certain farm equipment from the sales and use tax
11 imposed under ch. 212, F.S., to include irrigation
12 equipment, replacement parts and accessories for
13 irrigation equipment, and repairs of irrigation
14 equipment; amending s. 373.4591, F.S.; authorizing
15 agricultural landowners to establish baseline wetland
16 and surface water conditions before implementing
17 certain best management practice implementation
18 agreements; requiring establishment of a process for
19 review of proposed baseline condition determinations;
20 providing an effective date.
21
22 Be It Enacted by the Legislature of the State of Florida:
23
24 Section 1. Paragraph (a) of subsection (3) and subsection
25 (7) of section 193.461, Florida Statutes, are amended to read:
26 193.461 Agricultural lands; classification and assessment;
27 mandated eradication or quarantine program.—
28 (3)(a) No Lands may not shall be classified as agricultural
29 lands unless a return is filed on or before March 1 of each
30 year. The property appraiser, before so classifying such lands,
31 may require the taxpayer or the taxpayer’s representative to
32 furnish the property appraiser such information as may
33 reasonably be required to establish that such lands were
34 actually used for a bona fide agricultural purpose. Failure to
35 make timely application by March 1 shall constitute a waiver for
36 1 year of the privilege herein granted for agricultural
37 assessment. However, an applicant who is qualified to receive an
38 agricultural classification who fails to file an application by
39 March 1 must may file an application for the classification with
40 the property appraiser within 25 days after the property
41 appraiser mails the notices required under s. 194.011(1). Upon
42 receipt of sufficient evidence, as determined by the property
43 appraiser, demonstrating that the applicant was unable to apply
44 for the classification in a timely manner or otherwise
45 demonstrating extenuating circumstances judged by the property
46 appraiser to warrant granting the classification, the property
47 appraiser may grant the classification. If the applicant fails
48 to produce sufficient evidence demonstrating that the applicant
49 was unable to apply for the classification in a timely manner or
50 otherwise demonstrating extenuating circumstances as judged by
51 the property appraiser, the applicant and may file, pursuant to
52 s. 194.011(3), a petition with the value adjustment board
53 requesting that the classification be granted. The petition may
54 be filed at any time during the taxable year on or before the
55 25th day following the mailing of the notice by the property
56 appraiser as provided in s. 194.011(1). Notwithstanding the
57 provisions of s. 194.013, the applicant must pay a nonrefundable
58 fee of $15 upon filing the petition. Upon reviewing the
59 petition, if the person is qualified to receive the
60 classification and demonstrates particular extenuating
61 circumstances judged by the property appraiser or the value
62 adjustment board to warrant granting the classification, the
63 property appraiser or the value adjustment board may grant the
64 classification for the current year. The owner of land that was
65 classified agricultural in the previous year and whose ownership
66 or use has not changed may reapply on a short form as provided
67 by the department. The lessee of property may make original
68 application or reapply using the short form if the lease, or an
69 affidavit executed by the owner, provides that the lessee is
70 empowered to make application for the agricultural
71 classification on behalf of the owner and a copy of the lease or
72 affidavit accompanies the application. A county may, at the
73 request of the property appraiser and by a majority vote of its
74 governing body, waive the requirement that an annual application
75 or statement be made for classification of property within the
76 county after an initial application is made and the
77 classification granted by the property appraiser. Such waiver
78 may be revoked by a majority vote of the governing body of the
79 county.
80 (7)(a) Lands classified for assessment purposes as
81 agricultural lands which are taken out of production by a any
82 state or federal eradication or quarantine program shall
83 continue to be classified as agricultural lands for the duration
84 of such program or successor programs. Lands under these
85 programs which are converted to fallow, or otherwise nonincome
86 producing uses shall continue to be classified as agricultural
87 lands and shall be assessed at a de minimis value of up to no
88 more than $50 per acre, on a single year assessment methodology;
89 however, lands converted to other income-producing agricultural
90 uses permissible under such programs shall be assessed pursuant
91 to this section. Land under a mandated eradication or quarantine
92 program which is diverted from an agricultural to a
93 nonagricultural use shall be assessed under s. 193.011.
94 (b) Lands classified for assessment purposes as
95 agricultural lands which participate in a dispersed water
96 storage program pursuant to a contract with the Department of
97 Environmental Protection or a water management district which
98 requires flooding of land shall continue to be classified as
99 agricultural lands for the duration of the inclusion of the
100 lands in such program or successor programs and shall be
101 assessed as nonproductive agricultural lands. Land under a
102 dispersed water storage program which is diverted to a
103 nonagricultural use shall be assessed under s. 193.011.
104 Section 2. Subsection (3) of section 212.08, Florida
105 Statutes, is amended to read:
106 212.08 Sales, rental, use, consumption, distribution, and
107 storage tax; specified exemptions.—The sale at retail, the
108 rental, the use, the consumption, the distribution, and the
109 storage to be used or consumed in this state of the following
110 are hereby specifically exempt from the tax imposed by this
111 chapter.
112 (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—A There shall be no
113 tax may not be imposed on the sale, rental, lease, use,
114 consumption, or storage for use in this state of power farm
115 equipment or irrigation equipment used exclusively on a farm or
116 in a forest in the agricultural production of crops or products
117 as produced by those agricultural industries included in s.
118 570.02(1), or for fire prevention and suppression work with
119 respect to such crops or products. This exemption also applies
120 to replacement parts and accessories for irrigation equipment
121 and repairs to irrigation equipment. Harvesting may not be
122 construed to include processing activities. This exemption is
123 not forfeited by moving farm equipment between farms or forests.
124 However, this exemption shall not be allowed unless the
125 purchaser, renter, or lessee signs a certificate stating that
126 the farm equipment is to be used exclusively on a farm or in a
127 forest for agricultural production or for fire prevention and
128 suppression, as required by this subsection. Possession by a
129 seller, lessor, or other dealer of a written certification by
130 the purchaser, renter, or lessee certifying the purchaser’s,
131 renter’s, or lessee’s entitlement to an exemption permitted by
132 this subsection relieves the seller from the responsibility of
133 collecting the tax on the nontaxable amounts, and the department
134 shall look solely to the purchaser for recovery of such tax if
135 it determines that the purchaser was not entitled to the
136 exemption.
137 Section 3. Section 373.4591, Florida Statutes, is amended
138 to read:
139 373.4591 Improvements on private agricultural lands.—The
140 Legislature encourages public-private partnerships to accomplish
141 water storage and water quality improvements on private
142 agricultural lands. When an agreement is entered into between a
143 water management district or the department and a private
144 landowner to establish such a partnership, a baseline condition
145 determining the extent of wetlands and other surface waters on
146 the property shall be established and documented in the
147 agreement before improvements are constructed. When an agreement
148 is entered into between the Department of Agriculture and
149 Consumer Services and a private landowner to implement best
150 management practices pursuant to s. 403.067(7)(c), a baseline
151 condition determining the extent of wetlands and other surface
152 waters on the property may be established at the option and
153 expense of the private landowner and documented in the agreement
154 before improvements are constructed. The Department of
155 Agriculture and Consumer Services shall submit the landowner’s
156 proposed baseline condition documentation to the lead agency for
157 review and approval, and the agency shall make every effort to
158 complete the review within 45 days. The Department of
159 Agriculture and Consumer Services, the department, and the water
160 management districts shall coordinate on a process for reviewing
161 such requests. The determination for the baseline condition
162 shall be conducted using the methods set forth in the rules
163 adopted pursuant to s. 373.421. The baseline condition
164 documented in the agreement shall be considered the extent of
165 wetlands and other surface waters on the property for the
166 purpose of regulation under this chapter for the duration of the
167 agreement and after its expiration.
168 Section 4. This act shall take effect July 1, 2014.