Agricultural Classification per Florida Law, Statute 193.461, is not exempted land, however, is classified to a value which is substantially less than market value. Only lands, which are used primarily for bona fide agricultural purposes shall be classified agricultural. “Bona fide Agricultural purposes” means good faith commercial agricultural use of land.
Applications for Agricultural Classification are accepted annually between January 1st and March 1st. Approvals of applications are subject to prior review by the Saint Lucie County Property Appraiser. Properties will be physically inspected to determine the actual use of land. Some of the factors we consider in determining commercial use of land are proper care of the land using acceptable agricultural practices, income and expense statements, tax return (schedule F or C), receipts, business plans, veterinary bills, liability insurance policies, feed, seed, fertilizer, bedding material, and irrigation equipment. January 1st of each year is the effective assessment date. Therefore, the property must be used for the intended classification on or before this date, or a reasonable effort must have been made to place the property in agriculture classified use. It is the responsibility of the owner to establish and prove an agricultural operation. The Property Appraiser professionals cannot suggest or recommend to the owner what venture to begin or continue.
Lands used primarily for residential, developmental, or investment purposes are not eligible for this classification. Agricultural classification for tax purposes is not the same as agricultural zoning.
It is incumbent upon the owner to promptly notify the Property Appraiser’s Office of any change in the agricultural use, change of lessee, reduction or increase in the acres being utilized, and any other changes to the land. Failure to notify the Property Appraiser of changes in use may result in removal of classification.