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.