Florida Senate - 2023 SB 1184
By Senator Collins
14-01628-23 20231184__
1 A bill to be entitled
2 An act relating to agricultural lands; amending s.
3 125.01, F.S.; increasing the nonresidential farm
4 building just value threshold for certain special
5 assessments; amending s. 163.3162, F.S.; authorizing
6 construction or installation of housing for migrant
7 farmworkers on certain lands; providing requirements
8 for such housing; exempting such housing from certain
9 local government approval; amending s. 193.461, F.S.;
10 prohibiting local governments from adopting land use
11 or zoning restrictions, conditions, or regulations
12 that require certain termination or surrender of
13 agricultural classifications; providing that such
14 restrictions, conditions, or regulations adopted
15 before a specified date are invalid and unenforceable;
16 amending s. 212.096, F.S.; providing tax credits for
17 the rental or purchase of specified housing for
18 migrant farmworkers; providing requirements for
19 claiming the tax credit; specifying procedures for the
20 governing body when an application for tax credit is
21 received; requiring that applications for tax credit
22 be received by a certain timeframe; conforming a
23 provision to changes made by the act; amending s.
24 381.0065, F.S.; requiring the Department of
25 Environmental Protection to permit and inspect toilet
26 facilities placed on lands classified as agricultural
27 for certain use; providing an effective date.
28
29 Be It Enacted by the Legislature of the State of Florida:
30
31 Section 1. Paragraph (r) of subsection (1) of section
32 125.01, Florida Statutes, is amended to read:
33 125.01 Powers and duties.—
34 (1) The legislative and governing body of a county shall
35 have the power to carry on county government. To the extent not
36 inconsistent with general or special law, this power includes,
37 but is not restricted to, the power to:
38 (r) Levy and collect taxes, both for county purposes and
39 for the providing of municipal services within any municipal
40 service taxing unit, and special assessments; borrow and expend
41 money; and issue bonds, revenue certificates, and other
42 obligations of indebtedness, which power shall be exercised in
43 such manner, and subject to such limitations, as may be provided
44 by general law. There shall be no referendum required for the
45 levy by a county of ad valorem taxes, both for county purposes
46 and for the providing of municipal services within any municipal
47 service taxing unit. Notwithstanding any other provision of law,
48 a county may not levy special assessments for the provision of
49 fire protection services on lands classified as agricultural
50 lands under s. 193.461 unless the land contains a residential
51 dwelling or nonresidential farm building, with the exception of
52 an agricultural pole barn, provided the nonresidential farm
53 building exceeds a just value of $350,000 $10,000. Such special
54 assessments must be based solely on the special benefit accruing
55 to that portion of the land consisting of the residential
56 dwelling and curtilage, and qualifying nonresidential farm
57 buildings. As used in this paragraph, the term “agricultural
58 pole barn” means a nonresidential farm building in which 70
59 percent or more of the perimeter walls are permanently open and
60 allow free ingress and egress.
61 Section 2. Subsection (5) is added to section 163.3162,
62 Florida Statutes, to read:
63 163.3162 Agricultural Lands and Practices.—
64 (5)(a) FARMWORKER HOUSING.—The construction or installation
65 of housing for migrant farmworkers as defined in s. 381.008(4)
66 is authorized on land zoned for agricultural use and operated as
67 a bona fide farm.
68 (b) Construction or installation of housing under this
69 subsection:
70 1. May not exceed 5,000 square feet per parcel of land;
71 2. Must meet all local and state building standards for
72 securing a certificate of occupancy; and
73 3. Does not require approval by ordinance or resolution of
74 the governmental entity where the land is located.
75 Section 3. Paragraph (b) of subsection (3) of section
76 193.461, Florida Statutes, is amended to read:
77 193.461 Agricultural lands; classification and assessment;
78 mandated eradication or quarantine program; natural disasters.—
79 (3)
80 (b) Subject to the restrictions specified in this section,
81 only lands that are used primarily for bona fide agricultural
82 purposes shall be classified as agricultural. The term “bona
83 fide agricultural purposes” means good faith commercial
84 agricultural use of the land.
85 1. In determining whether the use of the land for
86 agricultural purposes is bona fide, the following factors may be
87 taken into consideration:
88 a. The length of time the land has been so used.
89 b. Whether the use has been continuous.
90 c. The purchase price paid.
91 d. Size, as it relates to specific agricultural use, but a
92 minimum acreage may not be required for agricultural assessment.
93 e. Whether an indicated effort has been made to care
94 sufficiently and adequately for the land in accordance with
95 accepted commercial agricultural practices, including, without
96 limitation, fertilizing, liming, tilling, mowing, reforesting,
97 and other accepted agricultural practices.
98 f. Whether the land is under lease and, if so, the
99 effective length, terms, and conditions of the lease.
100 g. Such other factors as may become applicable.
101 2. Offering property for sale does not constitute a primary
102 use of land and may not be the basis for denying an agricultural
103 classification if the land continues to be used primarily for
104 bona fide agricultural purposes while it is being offered for
105 sale.
106 3. A local government may not adopt a land use or zoning
107 restriction, condition, or regulation that requires the
108 termination of an agricultural classification for any property
109 or the surrender of an agricultural classification for any
110 property by the property owner. Such restrictions, conditions,
111 or regulations adopted before July 1, 2023, are invalid and
112 unenforceable.
113 Section 4. Present subsections (4) through (12) of section
114 212.096, Florida Statutes, are redesignated as subsections (5)
115 through (13), respectively, a new subsection (4) is added to
116 that section, and present subsection (12) of that section is
117 amended, to read:
118 212.096 Sales, rental, storage, use tax; enterprise zone
119 jobs credit against sales tax.—
120 (4)(a) Upon an affirmative showing by an eligible business
121 to the satisfaction of the department that the requirements of
122 this section have been met, the business shall be allowed a
123 credit against the tax remitted under this chapter.
124 (b) The credit shall be computed as 100 percent of all
125 state sales tax that would be due on the:
126 1. Rental of housing, including a building, manufactured
127 home, mobile home, dormitory, barracks, motel, or hotel for
128 housing two or more migrant farmworkers as defined in s.
129 381.008(4);
130 2. Purchase of a mobile home as defined in s. 320.01(2)(a)
131 for housing two or more migrant farmworkers as defined in s.
132 381.008(4); or
133 3. Purchase of a manufactured home as defined in s.
134 320.01(2)(b) for housing two or more migrant farmworkers as
135 defined in s. 381.008(4).
136 (c) In order to claim this credit, an eligible employer
137 must file under oath with the governing body where the property
138 is located a statement that includes all of the following:
139 1. For each migrant farmworker for whom this credit is
140 claimed, the farmworker’s name and place of permanent residence,
141 and documentation that the farmworker is legally eligible for
142 participation in the workforce.
143 2. The name and address of the eligible business.
144 3. The hourly wages paid to the migrant farmworker.
145 (d) Within 10 working days after receipt of the application
146 for credit, the governing body shall review the application to
147 determine if it contains all the information required pursuant
148 to this subsection and meets the criteria set out in this
149 section. The governing body shall certify all applications that
150 contain the information required pursuant to this subsection and
151 meet the criteria set out in this section as eligible to receive
152 the credit.
153 (e) All applications for a credit pursuant to this
154 subsection must be submitted to the department within 6 months
155 after the employee is hired.
156 (12) This section, except for subsection (12) (11), expires
157 on the date specified in s. 290.016 for the expiration of the
158 Florida Enterprise Zone Act.
159 Section 5. Paragraph (m) of subsection (3) of section
160 381.0065, Florida Statutes, is amended to read:
161 381.0065 Onsite sewage treatment and disposal systems;
162 regulation.—
163 (3) DUTIES AND POWERS OF THE DEPARTMENT OF ENVIRONMENTAL
164 PROTECTION.—The department shall:
165 (m) Permit and inspect portable or temporary toilet
166 services and holding tanks. The department shall review
167 applications, perform site evaluations, and issue permits for
168 the temporary use of holding tanks, privies, portable toilet
169 services, or any other toilet facility that is intended for use
170 on a permanent or nonpermanent basis, including facilities
171 placed on lands classified as agricultural pursuant to s.
172 193.461 or construction sites when workers are present. The
173 department may specify standards for the construction,
174 maintenance, use, and operation of any such facility for
175 temporary use.
176 Section 6. This act shall take effect July 1, 2023.