Agricultural Classification
- For land to qualify for agricultural classification, it must be used for "good faith commercial agricultural use."
Pursuant to Florida Statutes 193.461, guidelines are established for
determining bona fide commercial agricultural use by property size and agricultural use.
If the property meets the criteria, it will be considered for agricultural classification.
- All property classified as agricultural use will be reviewed on a regular basis. Applications for new agricultural classifications or changes in previous designations must be
filed with the Property Appraiser’s office before March 1st of each year.
Applications may be denied if lands are not being used for or have been changed from agricultural use.
- Click here for application: DR-482 Form
Guidelines for Agricultural Classification
Factors listed below may be used in determining eligibility for agricultural classification:
- The length of time the land has been so used.
- If the operation has been continuous.
- The purchase price.
- Size, relating to specific agricultural use.
- Whether evidence establishes a bona fide effort by the property owner to sufficiently and adequately care for the land in a commercial agricultural manner.
- Whether the land is under lease.
The following are the minimum acreage and stocking rates for typical agricultural operations:
| PASTURE - LIVESTOCK |
RECOMMENDED ACRES |
| Cows |
10 acres (or 1 cow per 2 acres minimum) |
| Goats, Sheep, or Hogs |
Individual Basis |
| Horse Farm |
10 |
| Hay Production |
10 |
| Sod Farm |
10 |
| ROW CROPS |
|
| Corn, Soybeans, Wheat, Oats, Cotton, etc. |
20 |
| Vegetables and Peanuts |
10 |
| TIMBER |
|
| Planted pines: planting rate 500/ac. |
10 |
| Christmas trees: planting rate 900/ac. |
5 |
| Tree farm: nursery planting rate 900/ac. |
5 |
| Natural Pines |
10 |
| Hardwood |
10 |
| SPECIALTY CROPS |
|
| Grapes |
5 |
| Strawberries, blueberries, blackberries |
5 |
| Citrus, apples, pears, peaches, and persimmons |
5 |
| Pecans |
10 |
| Poultry |
Individual Basis |
| Nursery |
Individual Basis |
| Feed Lot |
Individual Basis |
Other criteria
- Actual use on January 1st, not expected or anticipated use, will be the basis for approval.
- Must be operated in such a manner as to reasonably expect to make a return on investment.
- Livestock must be bred and raised for commercial purposes. Stables must raise and sell horses. Riding and boarding are not regarded as bona fide commercial agricultural operations.
- Agricultural operations should file a tangible personal property return on all equipment that is involved in the farming operation by April 1 of each year.
Timber
- Merchantability of the timber will be considered, and a management plan may be required outlining measures such as reforesting, cutting fire lanes, prescribed burns, etc.
- Timber tracts that have been clear-cut should notify this office at the time of harvest and must be replanted within three years afterwards in order to maintain the classification.
Note that this three-year extension window does not carry over to the new owner of the property if sold.
Pasture
- An indicated effort was made to maintain and care sufficiently and adequately for this type of land, i.e., fertilizing, liming, mowing, fencing, etc.
Row Crops
- Crops must be marketed commercially. Production of crops for your own use (such as gardens) does not qualify the parcel of land for agricultural classification.
Nursery
- Nurseries should have a state agricultural certificate and occupational license. Only areas actually used for the nursery and service area shall be classified.
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