Florida Senate - 2017 SB 86 By Senator Steube 23-00248-17 201786__ 1 A bill to be entitled 2 An act relating to agricultural land classification 3 and assessment; amending s. 193.461, F.S.; providing 4 an exception from a certain requirement for lands to 5 be classified as agricultural for taxation purposes; 6 requiring that land jointly used for commercial 7 nonagricultural purposes and bona fide agricultural 8 purposes directly related to apiculture be classified 9 as agricultural; providing an effective date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Paragraph (b) of subsection (3) of section 14 193.461, Florida Statutes, is amended, and paragraph (f) is 15 added to that subsection, to read: 16 193.461 Agricultural lands; classification and assessment; 17 mandated eradication or quarantine program.— 18 (3) 19 (b) Subject to the restrictions specified in this section 20 and except as provided in paragraph (f), only lands that are 21 used primarily for bona fide agricultural purposes shall be 22 classified agricultural. The term “bona fide agricultural 23 purposes” means good faith commercial agricultural use of the 24 land. 25 1. In determining whether the use of the land for 26 agricultural purposes is bona fide, the following factors may be 27 taken into consideration: 28 a. The length of time the land has been so used. 29 b. Whether the use has been continuous. 30 c. The purchase price paid. 31 d. Size, as it relates to specific agricultural use, but a 32 minimum acreage may not be required for agricultural assessment. 33 e. Whether an indicated effort has been made to care 34 sufficiently and adequately for the land in accordance with 35 accepted commercial agricultural practices, including, without 36 limitation, fertilizing, liming, tilling, mowing, reforesting, 37 and other accepted agricultural practices. 38 f. Whether the land is under lease and, if so, the 39 effective length, terms, and conditions of the lease. 40 g. Such other factors as may become applicable. 41 2. Offering property for sale does not constitute a primary 42 use of land and may not be the basis for denying an agricultural 43 classification if the land continues to be used primarily for 44 bona fide agricultural purposes while it is being offered for 45 sale. 46 (f) Land jointly used for commercial nonagricultural 47 purposes and bona fide agricultural purposes directly related to 48 apiculture as defined in s. 586.02(2) shall be classified as 49 agricultural, regardless of whether such land is used primarily 50 for commercial nonagricultural purposes. 51 Section 2. This act shall take effect July 1, 2017.