to Florida Statutes 193.461(3)(a), "No land shall be classified as
agricultural land unless an application is filed on or before March 1 of each
year. Only lands which are used primarily for bona fide agricultural purposes
shall be classified as agricultural. "Bona fide agricultural
purposes" means good faith commercial agricultural use of land."
Click here for our Jefferson County Agricultural Classification brochure (PDF)
For examples of Agricultural Management Plans please click the following links:
Click here for Management Plan Example A (pdf)
Click here for Management Plan Example B (pdf)
For a list of Forestry Consultants please click the following link:
Forestry Consultants (pdf)
January 1st is the statutory assessment date therefore the
property must be in use on or before this date or a reasonable effort has been
made to place the property in use.
The filing deadlines for agricultural classification is between January 1st and
March 1st of each year.
IMPORTANT: Agricultural Classification is not transferable. If
the property is sold or transferred from one ownership to another, a new
application must be filed. If any changes in the use of the property it is
important to notify the Property Appraiser's office.
All applications must be reviewed by the Property Appraiser who either approves
or disapproves the application. He may at that time request additional
information to assist in his determination. If the application is denied you
will be notified by mail at which time you can ask to discuss the denial with
the Property Appraiser.
Agricultural zoning of your property does not automatically entitle you to
agricultural classification for taxation purposes. They are not one and the
In order for the Property Appraiser to
determine whether or not the land is used for commercial agricultural purposes,
the following factors must be taken into consideration:
The Property Appraiser has the right to remove the classification from
the land if the property is no longer being utilized for a commercial
- The length of time the land has been used;
- Whether the use has been continuous;
- Purchase price paid;
- Size, as it relates to specific agricultural
- Whether there has been an effort to care
sufficiently and adequately for the land as it pertains to the
agricultural endeavor. This includes but is not limited to fertilizing,
tilling, mowing, reforesting, and other accepted agricultural practices;
- Whether such land is leased, and if so, the
effective length, terms and conditions of the lease; and
- Such other factors which from time to time
If there is a homesite located on
the property applying for an agricultural classification, the home and the
curtilage it sits on are NOT eligible for this classification. The owner can
obtain a homestead exemption if it is the owner's primary residence.
Automatic renewal began in 2010. Properties will continue to be reviewed by field our field
deputies once every five years to verify that bona fide commercial practices are
still in place. If the property has changed ownership, the new owner will be
required to file and application and meet eligibility requirements by March 1st the year following the ownership change.
When a property is leased for
agricultural purposes, the same rules apply to the classification. It is the
ultimate responsibility of the owner to make sure the lessee is complying with
all laws that govern the agricultural classification. The owner needs to submit
the lease in its entirety with the application. If any change in the lease
occurs, it is the responsibility of the property owner to report it to the
DENIAL OF AGRICULTURAL
THERE ANY APPEAL IF I MISS THE DEADLINE FOR FILING?
The Property Appraiser will notify
the owner of record by letter of denial of the classification. You will have 30
days from the date on your denial letter to file a petition to the Value
Adjustment Board (VAB) to appeal the denial by the Property Appraiser.
Yes. You may file an application between March 2nd and the 25th day following the mailing of the TRIM Notices if you have “just cause” for missing the deadline. If the Property Appraiser accepts the “just cause” for late filing and reviews the application and determines that the land is used for commercial agricultural purposes, the application can be approved.
If the Property Appraiser does not approve the “just cause” for late filing and/or does not approve the application, you have the right to file a petition with the Value Adjustment Board (VAB) within 30 days of the denial of the application. The applicant must contact the Clerk of Court to file a petition and pay fees associated with the filing (850) 342-0219.
|Property Appraiser’s Office: Rikki Hill/Brett King (Agricultural/Conservation Deputy)||850-997-3356
|Agricultural Information: USDA Monticello Office||850-342-0238
|Timber/Forestry Information: Jefferson County Forester ||850-342-0238
|Forestry Consultants: see local phone book or contact our office for a list||