The classification is for parcels with bona fide agricultural activity on site. Bona fide agriculture is defined as good faith commercial agriculture. There must be a reasonable expectation of producing a profit for the property owner and supporting documentation must be provided to verify the commercial agricultural use of the property.

If the prior owner qualified in good faith for the agricultural classification as of January 1, it will stay on the property for the remainder of the current tax year. However, a new owner will have to reapply for the following year.

The window to apply for the agricultural classification is January 1 to March 1. To qualify, bona fide agricultural activity must be the primary use of the land as of January 1 in the year you apply. You must also be the owner of record as of January 1.

Agricultural classification is a benefit available to parcels with bona fide agricultural activity. It is not intended to solely avoid the permitting process. Also, it must be applied for during the application window. If you meet all the requirements for an agricultural classification, there are a few important statutes (FS 604.50 & FS 823.14) that do provide certain protections and waivers to parcels being used for bona fide agriculture.

The agricultural classification is not an exemption; it is a reclassification of the land. Instead of removing a fixed number of dollars from the assessed value, the classification changes the way qualified land is valued.

When all or a portion of a parcel qualifies, the market value of the agriculturally-classified acreage is removed from the subject’s total market value. The value of the remainder plus the agricultural rate becomes the parcel’s new assessment.

If the existing assessment (prior to qualifying for an agricultural classification) was lower than the assessment adjusted for the agricultural classification, the existing assessment remains and the agricultural rate is simply added to that assessed value, resulting in an increased assessment and higher taxes in most cases. That is why the classification is not always suitable for parcels with large cap savings or high structure-to-land-value ratios.

If a homesteaded property qualifies for the agricultural classification, any structures that are part of the agricultural operation (barns, arenas, storage structures, etc.) will be moved from the homestead value cap (3%) to the non-homestead cap (10%). In most cases, this will result in some recapture of the structure’s value, which is added to the ag-adjusted assessment.

Agriculturally-classified land is assessed based on the income potential of the qualifying agricultural use, not the open market value. That per-acre value is the agricultural rate.

Bona fide farmers look to maximize the land. Anyone applying for an agricultural classification should be attempting to do so. We look to see that the property use meets the industry standards. The property appraiser does not set these standards but merely observes and applies them to the agricultural classification approval process.

Some common industry standards for livestock are as follows:

• Grazing/Pasture: One animal unit per 2 acres of healthy pasture. An adult full-sized cow equals one animal unit (1,000+ lbs.).
• Goats/Sheep/Pigs: 5 full sized animals per acre.
• Equestrian (Horses): 2 full sized animals per acre.
• Chickens: 100 per acre.

All grazing animals must have access to any acreage granted the classification. To qualify for pasture, the land must have grass or suitable grazing vegetation. Regardless of parcel size, livestock operations must have 2 or more animals on site to be considered for qualification.

Therefore, an applicant for cattle grazing (full-sized cattle) must have at least four acres of pasture land to qualify.

Equestrian facilities may have some training or special-purpose areas that can be granted without meeting the 2-horse-per-acre standard.

• Apiculture (Bees): A typical bee property in Palm Beach is a storage lease. For those, the industry standard is 24 hives per acre.
• Row Crop/Nursery/Orchard/Sod: Area in use. Qualifying acreage is directly used for growing of the applicable product or provides critical support for the growing operation.

Please note that the industry standards are guidelines and each agricultural operation is unique. The Property Appraiser’s Office cannot guarantee approval based solely on the information above. We must review all parcels applying for an agricultural classification to determine if they qualify based on Florida statutes, Department of Revenue rules, and county ordinances.

The portion of the parcel dedicated to agricultural production is eligible to be reclassified.

For uses like nurseries and row crops, that is generally the footprint of the planted area or portion used primarily for saleable agricultural products. Other uses, such as livestock or apiculture (bees) depend on the size and scope of the operation.

We follow industry standards to determine how much land is necessary for each use.

Florida statues allow us to accept late applications, if the applicant provides evidence “that demonstrates that the applicant was unable to apply for the classification in a timely manner or that otherwise demonstrates extenuating circumstances that warrant the granting of the classification…” FS 196.461(3)(a).

Late applications must be submitted on or before the July 1 notification deadline. (July 1 is when we announce approvals and denials of the classification.) Beyond that date, in most cases, a petition must be filed with the Value Adjustment Board to be considered for the classification.