Florida Senate - 2021                                     SB 516
       
       
        
       By Senator Rodriguez
       
       
       
       
       
       39-00787-21                                            2021516__
    1                        A bill to be entitled                      
    2         An act relating to taxation of property used for
    3         agriculture purposes; amending s. 193.461, F.S.;
    4         specifying the methodology for the assessment of
    5         structures and equipment used in aquaculture; allowing
    6         a property owner to request removal of its agriculture
    7         classification if the tax assessed based on such
    8         methodology exceeds the tax assessed based on the
    9         value of the structures and equipment; providing an
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Paragraph (c) of subsection (6) of section
   15  193.461, Florida Statutes, is amended to read:
   16         193.461 Agricultural lands; classification and assessment;
   17  mandated eradication or quarantine program; natural disasters.—
   18         (6)
   19         (c)1. For purposes of the income methodology approach to
   20  assessment of property used for agricultural purposes,
   21  irrigation systems, including pumps and motors, physically
   22  attached to the land shall be considered a part of the average
   23  yields per acre and shall have no separately assessable
   24  contributory value.
   25         2. Litter containment structures located on producing
   26  poultry farms and animal waste nutrient containment structures
   27  located on producing dairy farms shall be assessed by the
   28  methodology described in subparagraph 1.
   29         3. Structures or improvements used in horticultural
   30  production for frost or freeze protection, which are consistent
   31  with the interim measures or best management practices adopted
   32  by the Department of Agriculture and Consumer Services pursuant
   33  to s. 570.93 or s. 403.067(7)(c), shall be assessed by the
   34  methodology described in subparagraph 1.
   35         4. Screened enclosed structures used in horticultural
   36  production for protection from pests and diseases or to comply
   37  with state or federal eradication or compliance agreements shall
   38  be assessed by the methodology described in subparagraph 1.
   39         5. Structures and equipment used in the production of
   40  aquaculture products shall be assessed by the methodology
   41  described in subparagraph 1. However, if the tax assessed based
   42  on the income methodology exceeds the tax that would be assessed
   43  against the value of the structures and equipment, the property
   44  owner may request that its agriculture classification be removed
   45  for the land on which the structures and equipment are located.
   46         Section 2. This act shall take effect July 1, 2021.