Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 1184
       
       
       
       
       
       
                                Ì128198SÎ128198                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/23/2023           .                                
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       The Committee on Community Affairs (Collins) recommended the
       following:
       
       
    1         Senate Amendment (with title amendment)
    2  
    3  
    4         Delete lines 65 - 144
    5  and insert:
    6  of housing for legal migrant farmworkers as defined in s.
    7  381.008(4) is authorized on land zoned for agricultural use
    8  which is operated as a bona fide farm.
    9         (b)Construction or installation of housing under this
   10  subsection:
   11         1.May not exceed 7,500 square feet per parcel of land;
   12         2.Must meet all local and state building standards for
   13  securing a residential certificate of occupancy; and
   14         3.Does not require approval by ordinance or resolution of
   15  the governmental entity where the land is located.
   16         (c)If agricultural operations are discontinued on the
   17  property for a minimum of 3 years and the agricultural land
   18  classification of the property is no longer valid, the legal
   19  migrant farmworker housing is no longer eligible for the
   20  residential uses as provided for in this section unless and
   21  until approved by the local jurisdiction under its zoning and
   22  land use regulations for the intended nonagricultural use.
   23         Section 3. Paragraph (b) of subsection (3) of section
   24  193.461, Florida Statutes, is amended to read:
   25         193.461 Agricultural lands; classification and assessment;
   26  mandated eradication or quarantine program; natural disasters.—
   27         (3)
   28         (b) Subject to the restrictions specified in this section,
   29  only lands that are used primarily for bona fide agricultural
   30  purposes shall be classified as agricultural. The term “bona
   31  fide agricultural purposes” means good faith commercial
   32  agricultural use of the land.
   33         1. In determining whether the use of the land for
   34  agricultural purposes is bona fide, the following factors may be
   35  taken into consideration:
   36         a. The length of time the land has been so used.
   37         b. Whether the use has been continuous.
   38         c. The purchase price paid.
   39         d. Size, as it relates to specific agricultural use, but a
   40  minimum acreage may not be required for agricultural assessment.
   41         e. Whether an indicated effort has been made to care
   42  sufficiently and adequately for the land in accordance with
   43  accepted commercial agricultural practices, including, without
   44  limitation, fertilizing, liming, tilling, mowing, reforesting,
   45  and other accepted agricultural practices.
   46         f. Whether the land is under lease and, if so, the
   47  effective length, terms, and conditions of the lease.
   48         g. Such other factors as may become applicable.
   49         2. Offering property for sale does not constitute a primary
   50  use of land and may not be the basis for denying an agricultural
   51  classification if the land continues to be used primarily for
   52  bona fide agricultural purposes while it is being offered for
   53  sale.
   54         3.A local government may not adopt a land use or zoning
   55  restriction, condition, or regulation that requires the
   56  termination of an agricultural classification for any property
   57  or the surrender of an agricultural classification for any
   58  property by the property owner if the property is used for bona
   59  fide agricultural purposes as defined in this section. Such
   60  restrictions, conditions, or regulations adopted before July 1,
   61  2023, are invalid and unenforceable.
   62         Section 4. Present subsections (4) through (12) of section
   63  212.096, Florida Statutes, are redesignated as subsections (5)
   64  through (13), respectively, a new subsection (4) is added to
   65  that section, and present subsection (12) of that section is
   66  amended, to read:
   67         212.096 Sales, rental, storage, use tax; enterprise zone
   68  jobs credit against sales tax.—
   69         (4)(a)Upon an affirmative showing by an eligible business
   70  to the satisfaction of the department that the requirements of
   71  this section have been met, the business is allowed a credit
   72  against the tax remitted under this chapter.
   73         (b)The credit must be computed as 100 percent of all state
   74  sales tax that would be due on the:
   75         1.Rental of housing, including a building, manufactured
   76  home, mobile home, dormitory, barracks, motel, or hotel for
   77  housing two or more legal migrant farmworkers as defined in s.
   78  381.008(4);
   79         2.Purchase of a mobile home as defined in s. 320.01(2)(a)
   80  for housing two or more legal migrant farmworkers as defined in
   81  s. 381.008(4); or
   82         3.Purchase of a manufactured home as defined in s.
   83  320.01(2)(b) for housing two or more legal migrant farmworkers
   84  as defined in s. 381.008(4).
   85         (c)To claim this credit, an eligible employer must, under
   86  oath with the governing body where the property is located, file
   87  a statement that includes all of the following:
   88         1.For each legal migrant farmworker for whom this credit
   89  is claimed, the farmworker’s name and place of permanent
   90  residence, and documentation that the farmworker is legally
   91  eligible for participation in the workforce.
   92         2.The name and address of the eligible business.
   93         3.The hourly wages paid to the legal migrant farmworker.
   94  
   95  ================= T I T L E  A M E N D M E N T ================
   96  And the title is amended as follows:
   97         Delete lines 6 - 17
   98  and insert:
   99         construction or installation of housing for legal
  100         migrant farmworkers on certain lands; providing
  101         requirements for such housing; exempting such housing
  102         from certain local government approval; providing
  103         limitations on eligibility for residential uses of
  104         certain property; amending s. 193.461, F.S.;
  105         prohibiting local governments from adopting land use
  106         or zoning restrictions, conditions, or regulations
  107         that require termination or surrender of agricultural
  108         classifications for certain property; providing that
  109         such restrictions, conditions, or regulations adopted
  110         before a specified date are invalid and unenforceable;
  111         amending s. 212.096, F.S.; providing tax credits for
  112         the rental or purchase of specified housing for legal