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Land that is used primarily for bona fide commercial agriculture is entitled to agricultural classification for property tax purposes. Agricultural classification is different from agricultural zoning. Zoning is part of the Town’s land use plan for regulating current and future development. Agricultural classification must be applied for to the county property appraiser, who will then determine if the property is qualified for agricultural classification. Regardless of whether the land is zoned for agriculture, it may be entitled to agricultural classification.
If an application has been made and granted, the full assessed value of the land will not change. However, the taxable value will be changed to a predetermined agricultural value, thereby reducing the amount of the annual property taxes. Agricultural classification will not diminish the actual value of your land. In fact, it could make the property more desirable since the taxes would be more affordable for someone wishing to purchase it and continue in agriculture. Agricultural classification is automatically terminated upon the sale of a property. The purchaser of agriculturally classified land must make a new application and show that the land will continue to be used for an agricultural purpose.
The current taxable agricultural values for different types of agricultural use are on a per-acre basis as follows:
Horses - $1000/acre
Cattle - $500/acre
Citrus - $1500/acre
Nursery - $2500/acre
Poultry - $900/acre
Row crops - $1400/acre
The farm buildings are assessed at full value, but the land they occupy may be assessed at the agricultural value. If your residence is also on the property, the house and garden area of the house is not entitled to the agricultural classification, but the remainder of the land used for agriculture is, and you are also still entitled to the Homestead Exemption and the Save Our Homes cap if the house is your primary residence. However, it is important to note that any land that receives the agricultural classification is not capped by the Save Our Homes Act.
The Broward County Property Appraiser’s website provides more detailed information about qualifying and applying for the agricultural classification. You can visit the website at: http://www.bcpa.net, then click on “important dates”, and next click on “agricultural classification”. That page can also be accessed directly at: http://www.bcpa.net/index.cfm?page=ag
After an initial application for agricultural classification has been submitted, a representative from the Property Appraiser’s office will physically inspect your land to determine whether it qualifies for the classification and will notify you by mail, postmarked by July 1st, as to the status of your request.
If you are dissatisfied with the Property Appraiser’s decision, you can either telephone the agricultural department of that office at 954-382-5844 to see if the issue can be resolved or contact the Broward Value Adjustment Board, which has a system of petition hearings for property owners who have been denied the agricultural classification by the property appraiser. After a landowner has filed such a petition, the VAB will independently review your application at a quasi-judicial hearing before a Special Magistrate. Further information about this process can be viewed on-line at: http://www.broward.org/records/cri01500.htm
To speak to a VAB staff member, telephone 954-357-7292, press 3 then 4. The VAB Administrative Coordinator is Lynda Phillips. Her phone number is 954-357-7300, her fax is 954-357-5573, and her e-mail is lphillips@broward.org.
The following pages contain the relevant Florida State Law concerning agricultural classification. Two pamphlets, which serve as a layman’s guide are also available: How to Qualify and Apply and How to Petition and Prove your Case. They have been put together by the Broward Agrarian Committee (formerly the Davie Agrarian Committee), an independent group of farmers and people interested in preserving agriculture. The pamphlets are recommended reading for anyone considering applying for agricultural classification and may be obtained, free of charge, from the Broward Farm Bureau, at (954) 972 2525.
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