Florida Senate - 2018 COMMITTEE AMENDMENT Bill No. CS for SB 740 Ì106924.Î106924 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Appropriations (Grimsley) recommended the following: 1 Senate Amendment to Amendment (350294) (with title 2 amendment) 3 4 Delete lines 5 - 26 5 and insert: 6 Section 1. Section 193.461, Florida Statutes, is amended to 7 read: 8 193.461 Agricultural lands; classification and assessment; 9 mandated eradication or quarantine program; natural disasters.— 10 (1) The property appraiser shall, on an annual basis, 11 classify for assessment purposes all lands within the county as 12 either agricultural or nonagricultural. 13 (2) Any landowner whose land is denied agricultural 14 classification by the property appraiser may appeal to the value 15 adjustment board. The property appraiser shall notify the 16 landowner in writing of the denial of agricultural 17 classification on or before July 1 of the year for which the 18 application was filed. The notification shall advise the 19 landowner of his or her right to appeal to the value adjustment 20 board and of the filing deadline. The property appraiser shall 21 have available at his or her office a list by ownership of all 22 applications received showing the acreage, the full valuation 23 under s. 193.011, the valuation of the land under the provisions 24 of this section, and whether or not the classification requested 25 was granted. 26 (3)(a) Lands may not be classified as agricultural lands 27 unless a return is filed on or before March 1 of each year. 28 Before classifying such lands as agricultural lands, the 29 property appraiser may require the taxpayer or the taxpayer’s 30 representative to furnish the property appraiser such 31 information as may reasonably be required to establish that such 32 lands were actually used for a bona fide agricultural purpose. 33 Failure to make timely application by March 1 constitutes a 34 waiver for 1 year of the privilege granted in this section for 35 agricultural assessment. However, an applicant who is qualified 36 to receive an agricultural classification who fails to file an 37 application by March 1 must file an application for the 38 classification with the property appraiser on or before the 25th 39 day after the mailing by the property appraiser of the notice 40 required under s. 194.011(1). Upon receipt of sufficient 41 evidence, as determined by the property appraiser, that 42 demonstrates that the applicant was unable to apply for the 43 classification in a timely manner or that otherwise demonstrates 44 extenuating circumstances that warrant the granting of the 45 classification, the property appraiser may grant the 46 classification. If the applicant files an application for the 47 classification and fails to provide sufficient evidence to the 48 property appraiser as required, the applicant may file, pursuant 49 to s. 194.011(3), a petition with the value adjustment board 50 requesting that the classification be granted. The petition may 51 be filed at any time during the taxable year on or before the 52 25th day following the mailing of the notice by the property 53 appraiser as provided in s. 194.011(1). Notwithstanding s. 54 194.013, the applicant must pay a nonrefundable fee of $15 upon 55 filing the petition. Upon reviewing the petition, if the person 56 is qualified to receive the classification and demonstrates 57 particular extenuating circumstances judged by the value 58 adjustment board to warrant granting the classification, the 59 value adjustment board may grant the classification for the 60 current year. The owner of land that was classified agricultural 61 in the previous year and whose ownership or use has not changed 62 may reapply on a short form as provided by the department. The 63 lessee of property may make original application or reapply 64 using the short form if the lease, or an affidavit executed by 65 the owner, provides that the lessee is empowered to make 66 application for the agricultural classification on behalf of the 67 owner and a copy of the lease or affidavit accompanies the 68 application. A county may, at the request of the property 69 appraiser and by a majority vote of its governing body, waive 70 the requirement that an annual application or statement be made 71 for classification of property within the county after an 72 initial application is made and the classification granted by 73 the property appraiser. Such waiver may be revoked by a majority 74 vote of the governing body of the county. 75 (b) Subject to the restrictions specified in this section, 76 only lands that are used primarily for bona fide agricultural 77 purposes shall be classified agricultural. The term “bona fide 78 agricultural purposes” means good faith commercial agricultural 79 use of the land. 80 1. In determining whether the use of the land for 81 agricultural purposes is bona fide, the following factors may be 82 taken into consideration: 83 a. The length of time the land has been so used. 84 b. Whether the use has been continuous. 85 c. The purchase price paid. 86 d. Size, as it relates to specific agricultural use, but a 87 minimum acreage may not be required for agricultural assessment. 88 e. Whether an indicated effort has been made to care 89 sufficiently and adequately for the land in accordance with 90 accepted commercial agricultural practices, including, without 91 limitation, fertilizing, liming, tilling, mowing, reforesting, 92 and other accepted agricultural practices. 93 f. Whether the land is under lease and, if so, the 94 effective length, terms, and conditions of the lease. 95 g. Such other factors as may become applicable. 96 2. Offering property for sale does not constitute a primary 97 use of land and may not be the basis for denying an agricultural 98 classification if the land continues to be used primarily for 99 bona fide agricultural purposes while it is being offered for 100 sale. 101 (c) The maintenance of a dwelling on part of the lands used 102 for agricultural purposes does
shallnot in itself preclude an 103 agricultural classification. 104 (d) When property receiving an agricultural classification 105 contains a residence under the same ownership, the portion of 106 the property consisting of the residence and curtilage must be 107 assessed separately, pursuant to s. 193.011, to qualify for the 108 assessment limitation set forth in s. 193.155. The remaining 109 property may be classified under the provisions of paragraphs 110 (a) and (b). 111 (e) Notwithstanding the provisions of paragraph (a), land 112 that has received an agricultural classification from the value 113 adjustment board or a court of competent jurisdiction pursuant 114 to this section is entitled to receive such classification in 115 any subsequent year until such agricultural use of the land is 116 abandoned or discontinued, the land is diverted to a 117 nonagricultural use, or the land is reclassified as 118 nonagricultural pursuant to subsection (4). The property 119 appraiser must, no later than January 31 of each year, provide 120 notice to the owner of land that was classified agricultural in 121 the previous year informing the owner of the requirements of 122 this paragraph and requiring the owner to certify that neither 123 the ownership nor the use of the land has changed. The 124 department shall, by administrative rule, prescribe the form of 125 the notice to be used by the property appraiser under this 126 paragraph. If a county has waived the requirement that an annual 127 application or statement be made for classification of property 128 pursuant to paragraph (a), the county may, by a majority vote of 129 its governing body, waive the notice and certification 130 requirements of this paragraph and shall provide the property 131 owner with the same notification provided to owners of land 132 granted an agricultural classification by the property 133 appraiser. Such waiver may be revoked by a majority vote of the 134 county’s governing body. This paragraph does not apply to any 135 property if the agricultural classification of that property is 136 the subject of current litigation. 137 (4) The property appraiser shall reclassify the following 138 lands as nonagricultural: 139 (a) Land diverted from an agricultural to a nonagricultural 140 use. 141 (b) Land no longer being utilized for agricultural 142 purposes. 143 (5) For the purpose of this section, the term “agricultural 144 purposes” includes, but is not limited to, horticulture; 145 floriculture; viticulture; forestry; dairy; livestock; poultry; 146 bee; pisciculture, if the land is used principally for the 147 production of tropical fish; aquaculture, including algaculture; 148 sod farming; and all forms of farm products as defined in s. 149 823.14(3) and farm production. 150 (6)(a) In years in which proper application for 151 agricultural assessment has been made and granted pursuant to 152 this section, the assessment of land shall be based solely on 153 its agricultural use. The property appraiser shall consider the 154 following use factors only: 155 1. The quantity and size of the property; 156 2. The condition of the property; 157 3. The present market value of the property as agricultural 158 land; 159 4. The income produced by the property; 160 5. The productivity of land in its present use; 161 6. The economic merchantability of the agricultural 162 product; and 163 7. Such other agricultural factors as may from time to time 164 become applicable, which are reflective of the standard present 165 practices of agricultural use and production. 166 (b) Notwithstanding any provision relating to annual 167 assessment found in s. 192.042, the property appraiser shall 168 rely on 5-year moving average data when utilizing the income 169 methodology approach in an assessment of property used for 170 agricultural purposes. 171 (c)1. For purposes of the income methodology approach to 172 assessment of property used for agricultural purposes, 173 irrigation systems, including pumps and motors, physically 174 attached to the land shall be considered a part of the average 175 yields per acre and shall have no separately assessable 176 contributory value. 177 2. Litter containment structures located on producing 178 poultry farms and animal waste nutrient containment structures 179 located on producing dairy farms shall be assessed by the 180 methodology described in subparagraph 1. 181 3. Structures or improvements used in horticultural 182 production for frost or freeze protection, which are consistent 183 with the interim measures or best management practices adopted 184 by the Department of Agriculture and Consumer Services pursuant 185 to s. 570.93 or s. 403.067(7)(c), shall be assessed by the 186 methodology described in subparagraph 1. 187 4. Screened enclosed structures used in horticultural 188 production for protection from pests and diseases or to comply 189 with state or federal eradication or compliance agreements shall 190 be assessed by the methodology described in subparagraph 1. 191 (d) In years in which proper application for agricultural 192 assessment has not been made, the land shall be assessed under 193 the provisions of s. 193.011. 194 (7)(a) Lands classified for assessment purposes as 195 agricultural lands which are taken out of production by a state 196 or federal eradication or quarantine program, including the 197 Citrus Health Response Program, shall continue to be classified 198 as agricultural lands for 5 years after the date of execution of 199 a compliance agreement between the landowner and the Department 200 of Agriculture and Consumer Services or a federal agency, as 201 applicable, pursuant to such program or successor programs. 202 Lands under these programs which are converted to fallow or 203 otherwise nonincome-producing uses shall continue to be 204 classified as agricultural lands and shall be assessed at a de 205 minimis value of up to $50 per acre on a single-year assessment 206 methodology while fallow or otherwise used for nonincome 207 producing purposes. Lands under these programs which are 208 replanted in citrus pursuant to the requirements of the 209 compliance agreement shall continue to be classified as 210 agricultural lands and shall be assessed at a de minimis value 211 of up to $50 per acre, on a single-year assessment methodology, 212 during the 5-year term of agreement. However, lands converted to 213 other income-producing agricultural uses permissible under such 214 programs shall be assessed pursuant to this section. Land under 215 a mandated eradication or quarantine program which is diverted 216 from an agricultural to a nonagricultural use shall be assessed 217 under s. 193.011. 218 (b) Lands classified for assessment purposes as 219 agricultural lands that participate in a dispersed water storage 220 program pursuant to a contract with the Department of 221 Environmental Protection or a water management district which 222 requires flooding of land shall continue to be classified as 223 agricultural lands for the duration of the inclusion of the 224 lands in such program or successor programs and shall be 225 assessed as nonproductive agricultural lands. Land that 226 participates in a dispersed water storage program that is 227 diverted from an agricultural to a nonagricultural use shall be 228 assessed under s. 193.011. 229 (c) Lands classified for assessment purposes as 230 agricultural lands which are not being used for agricultural 231 production as a result of a natural disaster for which a state 232 of emergency is declared pursuant to s. 252.36, when such 233 disaster results in the halting of agricultural production, must 234 continue to be classified as agricultural lands for 5 years 235 after termination of the emergency declaration. However, if such 236 lands are diverted from agricultural use to nonagricultural use 237 during or after the 5-year recovery period, such lands must be 238 assessed under s. 193.011. This paragraph applies retroactively 239 to natural disasters that occurred on or after July 1, 2017. 240 241 ================= T I T L E A M E N D M E N T ================ 242 And the title is amended as follows: 243 Delete lines 2724 - 2726 244 and insert: 245 Consumer Services; amending s. 193.461, F.S.; 246 specifying the methodology for the assessment of 247 certain structures in horticultural production; 248 specifying, subject to certain conditions, that land 249 classified as agricultural remains classified as such 250 for a specified period if such lands are damaged by 251 certain natural disasters and agricultural production 252 is halted or reduced; providing for retroactive 253 application; amending s.