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.
   11  Be It Enacted by the Legislature of the State of Florida:
   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.