Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. CS for SB 740
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Appropriations (Grimsley) recommended the
    1         Senate Amendment to Amendment (350294) (with title
    2  amendment)
    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 shall not 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.
  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.