Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. SB 1608
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Transportation (Grimsley) recommended the
    1         Senate Amendment (with title amendment)
    3         Between lines 15 and 16
    4  insert:
    5         Section 1. This act may be cited as the “Farmers and
    6  Ranchers Matter Act.
    7         Section 2. Section 193.461, Florida Statutes, is amended to
    8  read:
    9         193.461 Agricultural lands; classification and assessment;
   10  mandated eradication or quarantine program; natural disasters.—
   11         (1) The property appraiser shall, on an annual basis,
   12  classify for assessment purposes all lands within the county as
   13  either agricultural or nonagricultural.
   14         (2) Any landowner whose land is denied agricultural
   15  classification by the property appraiser may appeal to the value
   16  adjustment board. The property appraiser shall notify the
   17  landowner in writing of the denial of agricultural
   18  classification on or before July 1 of the year for which the
   19  application was filed. The notification shall advise the
   20  landowner of his or her right to appeal to the value adjustment
   21  board and of the filing deadline. The property appraiser shall
   22  have available at his or her office a list by ownership of all
   23  applications received showing the acreage, the full valuation
   24  under s. 193.011, the valuation of the land under the provisions
   25  of this section, and whether or not the classification requested
   26  was granted.
   27         (3)(a) Lands may not be classified as agricultural lands
   28  unless a return is filed on or before March 1 of each year.
   29  Before classifying such lands as agricultural lands, the
   30  property appraiser may require the taxpayer or the taxpayer’s
   31  representative to furnish the property appraiser such
   32  information as may reasonably be required to establish that such
   33  lands were actually used for a bona fide agricultural purpose.
   34  Failure to make timely application by March 1 constitutes a
   35  waiver for 1 year of the privilege granted in this section for
   36  agricultural assessment. However, an applicant who is qualified
   37  to receive an agricultural classification who fails to file an
   38  application by March 1 must file an application for the
   39  classification with the property appraiser on or before the 25th
   40  day after the mailing by the property appraiser of the notice
   41  required under s. 194.011(1). Upon receipt of sufficient
   42  evidence, as determined by the property appraiser, that
   43  demonstrates that the applicant was unable to apply for the
   44  classification in a timely manner or that otherwise demonstrates
   45  extenuating circumstances that warrant the granting of the
   46  classification, the property appraiser may grant the
   47  classification. If the applicant files an application for the
   48  classification and fails to provide sufficient evidence to the
   49  property appraiser as required, the applicant may file, pursuant
   50  to s. 194.011(3), a petition with the value adjustment board
   51  requesting that the classification be granted. The petition may
   52  be filed at any time during the taxable year on or before the
   53  25th day following the mailing of the notice by the property
   54  appraiser as provided in s. 194.011(1). Notwithstanding s.
   55  194.013, the applicant must pay a nonrefundable fee of $15 upon
   56  filing the petition. Upon reviewing the petition, if the person
   57  is qualified to receive the classification and demonstrates
   58  particular extenuating circumstances judged by the value
   59  adjustment board to warrant granting the classification, the
   60  value adjustment board may grant the classification for the
   61  current year. The owner of land that was classified agricultural
   62  in the previous year and whose ownership or use has not changed
   63  may reapply on a short form as provided by the department. The
   64  lessee of property may make original application or reapply
   65  using the short form if the lease, or an affidavit executed by
   66  the owner, provides that the lessee is empowered to make
   67  application for the agricultural classification on behalf of the
   68  owner and a copy of the lease or affidavit accompanies the
   69  application. A county may, at the request of the property
   70  appraiser and by a majority vote of its governing body, waive
   71  the requirement that an annual application or statement be made
   72  for classification of property within the county after an
   73  initial application is made and the classification granted by
   74  the property appraiser. Such waiver may be revoked by a majority
   75  vote of the governing body of the county.
   76         (b) Subject to the restrictions specified in this section,
   77  only lands that are used primarily for bona fide agricultural
   78  purposes shall be classified agricultural. The term “bona fide
   79  agricultural purposes” means good faith commercial agricultural
   80  use of the land.
   81         1. In determining whether the use of the land for
   82  agricultural purposes is bona fide, the following factors may be
   83  taken into consideration:
   84         a. The length of time the land has been so used.
   85         b. Whether the use has been continuous.
   86         c. The purchase price paid.
   87         d. Size, as it relates to specific agricultural use, but a
   88  minimum acreage may not be required for agricultural assessment.
   89         e. Whether an indicated effort has been made to care
   90  sufficiently and adequately for the land in accordance with
   91  accepted commercial agricultural practices, including, without
   92  limitation, fertilizing, liming, tilling, mowing, reforesting,
   93  and other accepted agricultural practices.
   94         f. Whether the land is under lease and, if so, the
   95  effective length, terms, and conditions of the lease.
   96         g. Such other factors as may become applicable.
   97         2. Offering property for sale does not constitute a primary
   98  use of land and may not be the basis for denying an agricultural
   99  classification if the land continues to be used primarily for
  100  bona fide agricultural purposes while it is being offered for
  101  sale.
  102         (c) The maintenance of a dwelling on part of the lands used
  103  for agricultural purposes does shall not in itself preclude an
  104  agricultural classification.
  105         (d) When property receiving an agricultural classification
  106  contains a residence under the same ownership, the portion of
  107  the property consisting of the residence and curtilage must be
  108  assessed separately, pursuant to s. 193.011, to qualify for the
  109  assessment limitation set forth in s. 193.155. The remaining
  110  property may be classified under the provisions of paragraphs
  111  (a) and (b).
  112         (e) Notwithstanding the provisions of paragraph (a), land
  113  that has received an agricultural classification from the value
  114  adjustment board or a court of competent jurisdiction pursuant
  115  to this section is entitled to receive such classification in
  116  any subsequent year until such agricultural use of the land is
  117  abandoned or discontinued, the land is diverted to a
  118  nonagricultural use, or the land is reclassified as
  119  nonagricultural pursuant to subsection (4). The property
  120  appraiser must, no later than January 31 of each year, provide
  121  notice to the owner of land that was classified agricultural in
  122  the previous year informing the owner of the requirements of
  123  this paragraph and requiring the owner to certify that neither
  124  the ownership nor the use of the land has changed. The
  125  department shall, by administrative rule, prescribe the form of
  126  the notice to be used by the property appraiser under this
  127  paragraph. If a county has waived the requirement that an annual
  128  application or statement be made for classification of property
  129  pursuant to paragraph (a), the county may, by a majority vote of
  130  its governing body, waive the notice and certification
  131  requirements of this paragraph and shall provide the property
  132  owner with the same notification provided to owners of land
  133  granted an agricultural classification by the property
  134  appraiser. Such waiver may be revoked by a majority vote of the
  135  county’s governing body. This paragraph does not apply to any
  136  property if the agricultural classification of that property is
  137  the subject of current litigation.
  138         (4) The property appraiser shall reclassify the following
  139  lands as nonagricultural:
  140         (a) Land diverted from an agricultural to a nonagricultural
  141  use.
  142         (b) Land no longer being utilized for agricultural
  143  purposes.
  144         (5) For the purpose of this section, the term “agricultural
  145  purposes” includes, but is not limited to, horticulture;
  146  floriculture; viticulture; forestry; dairy; livestock; poultry;
  147  bee; pisciculture, if the land is used principally for the
  148  production of tropical fish; aquaculture, including algaculture;
  149  sod farming; and all forms of farm products as defined in s.
  150  823.14(3) and farm production.
  151         (6)(a) In years in which proper application for
  152  agricultural assessment has been made and granted pursuant to
  153  this section, the assessment of land shall be based solely on
  154  its agricultural use. The property appraiser shall consider the
  155  following use factors only:
  156         1. The quantity and size of the property;
  157         2. The condition of the property;
  158         3. The present market value of the property as agricultural
  159  land;
  160         4. The income produced by the property;
  161         5. The productivity of land in its present use;
  162         6. The economic merchantability of the agricultural
  163  product; and
  164         7. Such other agricultural factors as may from time to time
  165  become applicable, which are reflective of the standard present
  166  practices of agricultural use and production.
  167         (b) Notwithstanding any provision relating to annual
  168  assessment found in s. 192.042, the property appraiser shall
  169  rely on 5-year moving average data when utilizing the income
  170  methodology approach in an assessment of property used for
  171  agricultural purposes.
  172         (c)1. For purposes of the income methodology approach to
  173  assessment of property used for agricultural purposes,
  174  irrigation systems, including pumps and motors, physically
  175  attached to the land shall be considered a part of the average
  176  yields per acre and shall have no separately assessable
  177  contributory value.
  178         2. Litter containment structures located on producing
  179  poultry farms and animal waste nutrient containment structures
  180  located on producing dairy farms shall be assessed by the
  181  methodology described in subparagraph 1.
  182         3. Structures or improvements used in horticultural
  183  production for frost or freeze protection, which are consistent
  184  with the interim measures or best management practices adopted
  185  by the Department of Agriculture and Consumer Services pursuant
  186  to s. 570.93 or s. 403.067(7)(c), shall be assessed by the
  187  methodology described in subparagraph 1.
  188         4.Screened enclosed structures used in horticultural
  189  production for protection from pests and diseases or to comply
  190  with state or federal eradication or compliance agreements shall
  191  be assessed by the methodology described in subparagraph 1.
  192         (d) In years in which proper application for agricultural
  193  assessment has not been made, the land shall be assessed under
  194  the provisions of s. 193.011.
  195         (7)(a) Lands classified for assessment purposes as
  196  agricultural lands which are taken out of production by a state
  197  or federal eradication or quarantine program, including the
  198  Citrus Health Response Program, shall continue to be classified
  199  as agricultural lands for 5 years after the date of execution of
  200  a compliance agreement between the landowner and the Department
  201  of Agriculture and Consumer Services or a federal agency, as
  202  applicable, pursuant to such program or successor programs.
  203  Lands under these programs which are converted to fallow or
  204  otherwise nonincome-producing uses shall continue to be
  205  classified as agricultural lands and shall be assessed at a de
  206  minimis value of up to $50 per acre on a single-year assessment
  207  methodology while fallow or otherwise used for nonincome
  208  producing purposes. Lands under these programs which are
  209  replanted in citrus pursuant to the requirements of the
  210  compliance agreement shall continue to be classified as
  211  agricultural lands and shall be assessed at a de minimis value
  212  of up to $50 per acre, on a single-year assessment methodology,
  213  during the 5-year term of agreement. However, lands converted to
  214  other income-producing agricultural uses permissible under such
  215  programs shall be assessed pursuant to this section. Land under
  216  a mandated eradication or quarantine program which is diverted
  217  from an agricultural to a nonagricultural use shall be assessed
  218  under s. 193.011.
  219         (b) Lands classified for assessment purposes as
  220  agricultural lands that participate in a dispersed water storage
  221  program pursuant to a contract with the Department of
  222  Environmental Protection or a water management district which
  223  requires flooding of land shall continue to be classified as
  224  agricultural lands for the duration of the inclusion of the
  225  lands in such program or successor programs and shall be
  226  assessed as nonproductive agricultural lands. Land that
  227  participates in a dispersed water storage program that is
  228  diverted from an agricultural to a nonagricultural use shall be
  229  assessed under s. 193.011.
  230         (c)Lands classified for assessment purposes as
  231  agricultural lands which incur damage as a result of a natural
  232  disaster for which a state of emergency is declared pursuant to
  233  s. 252.36 and which results in the halting or reduction of
  234  agricultural production must continue to be classified as
  235  agricultural lands for 5 years following termination of the
  236  emergency declaration. However, if such lands are diverted from
  237  agricultural use to nonagricultural use during or after the 5
  238  year recovery period, such lands must be assessed under s.
  239  193.011.
  240         Section 3. Subsection (19) is added to section 212.08,
  241  Florida Statutes, to read:
  242         212.08 Sales, rental, use, consumption, distribution, and
  243  storage tax; specified exemptions.—The sale at retail, the
  244  rental, the use, the consumption, the distribution, and the
  245  storage to be used or consumed in this state of the following
  246  are hereby specifically exempt from the tax imposed by this
  247  chapter.
  250         (a)The following are exempt from the tax imposed by this
  251  chapter.
  252         1.Building materials used in the construction of a
  253  nonresidential farm building as defined in s. 604.50; poles,
  254  nets, and other materials used for aquaculture leases; and
  255  building materials used in the construction farm fences on land
  256  classified as agriculture as defined in s. 193.461; and
  257         2.The cost of labor associated with the construction or
  258  installation of any item specified in subparagraph 1.
  260  The exemptions specified in this paragraph apply retroactively
  261  to September 1, 2017.
  262         (b)In order to claim a refund on taxes paid for the
  263  materials and labor costs identified in paragraph (a), the
  264  purchaser must submit a signed certificate stating that the
  265  materials and labor are to be used exclusively as required under
  266  this subsection. Such submission must also include the name and
  267  address of the person claiming the refund, the address and
  268  assessment roll parcel number of the real property where the
  269  improvement is made, and a description of the improvement.
  270  Application for refunds must be submitted to the department
  271  within 6 months after the transaction or the effective date of
  272  this act, whichever occurs later.
  273         (c)Possession by a seller, lessor, or other dealer of a
  274  written certification by the purchaser certifying the
  275  purchaser’s entitlement to an exemption allowed under this
  276  subsection relieves the seller from the responsibility of
  277  collecting the tax on the nontaxable amounts, and the department
  278  shall look solely to the purchaser for recovery of such tax if
  279  it determines that the purchaser was not entitled to the
  280  exemption.
  281         Section 4. Section 252.3569, Florida Statutes, is created
  282  to read:
  283         252.3569 Monitoring of agriculture and livestock safety
  284  during disaster.—The Florida Comprehensive Emergency Management
  285  Plan must allow the Department of Agriculture and Consumer
  286  Services, working from the department’s offices or in the
  287  Emergency Operations Center, ESF-17, to create the State
  288  Agricultural Response Team. If created, the duties and
  289  responsibilities of the team must include, but are not limited
  290  to, the development, training, and support of county
  291  agricultural response teams; asset acquisition; and, as
  292  necessary, colocation of a team member at activated local
  293  emergency operations centers.
  294         Section 5. Section 316.565, Florida Statutes, is amended to
  295  read:
  296         316.565 Emergency transportation, crops and livestock
  297  perishable food; establishment of weight loads, etc.—
  298         (1) The Governor may declare an emergency to exist when
  299  there is a breakdown in the normal public transportation
  300  facilities necessary in moving perishable food crops grown and
  301  livestock raised in the state. The Department of Transportation
  302  is authorized during such emergency to waive any establish such
  303  weight load restrictions and permit verifications loads for
  304  hauling over the highways from the fields or packinghouses to
  305  the nearest available public transportation facility as
  306  circumstances demand. Such waivers may be extended beyond the
  307  end of a declared emergency to provide for protracted harvesting
  308  and disaster recovery efforts. The department is authorized to
  309  issue or accept electronic verification of permits during such
  310  emergency and protracted periods. The Department of
  311  Transportation shall designate special highway routes, excluding
  312  the interstate highway system, to facilitate the trucking and
  313  render any other assistance needed to expedite moving
  314  agricultural products the perishables.
  315         (2) It is the intent of the Legislature in this chapter to
  316  supersede any existing laws when necessary to protect and save
  317  any perishable food crops grown and livestock raised in the
  318  state and give authority for agencies to provide necessary
  319  temporary assistance requested during any such emergency. The
  320  department shall consult with the Department of Agriculture and
  321  Consumer Services and stakeholders in the agricultural industry
  322  in implementing this section.
  323         Section 6. The Division of Law Revision and Information is
  324  directed to replace the phrase “the effective date of this act”
  325  wherever it occurs in this act with the date this act becomes a
  326  law.
  328  ================= T I T L E  A M E N D M E N T ================
  329  And the title is amended as follows:
  330         Delete line 2
  331  and insert:
  332         An act relating to agricultural recovery; providing a
  333         short title; amending s. 193.461, F.S.; specifying the
  334         methodology for the assessment of certain structures
  335         in horticultural production; specifying, subject to
  336         certain conditions, that land classified as
  337         agricultural remains classified as such for a
  338         specified period if such lands are damaged by certain
  339         natural disasters and agricultural production is
  340         halted or reduced; amending s. 212.08, F.S.; creating
  341         a new exemption from sales, rental, use, consumption,
  342         distribution, and storage tax for specified materials
  343         and labor costs; providing for retroactive
  344         application; specifying the requirements for obtaining
  345         a refund on taxes paid; specifying a deadline for
  346         submissions for such refunds; specifying that
  347         possession of a written certification of a purchaser’s
  348         entitlement to the exemption by a seller, lessor, or
  349         other dealer relieves him or her from the obligation
  350         of collecting the tax on nontaxable amounts; requiring
  351         the department to look solely to the purchaser for the
  352         recovery of certain taxes; creating s. 252.3569, F.S.;
  353         requiring the Florida Comprehensive Emergency
  354         Management Plan to allow the Department of Agriculture
  355         and Consumer Services to create the State Agricultural
  356         Response Team; specifying requirements,
  357         responsibilities, and duties of the team; amending s.
  358         316.565, F.S.; authorizing the Department of
  359         Transportation to waive certain weight load
  360         restrictions and permit verifications for the
  361         transport of agricultural products from fields or
  362         packinghouses to public transportation facilities
  363         after certain natural disasters; authorizing the
  364         extension of such waivers for certain purposes;
  365         authorizing the department to issue or accept
  366         electronic verification of permits during specified
  367         periods; requiring the department to designate certain
  368         routes and render assistance in moving agricultural
  369         products under such circumstances; requiring the
  370         Department of Highway Safety and Motor Vehicles to
  371         consult with certain entities in implementing
  372         specified emergency provisions; providing a directive
  373         to the Division of Law Revision and Information;
  374         creating s.