QUALIFYING FOR AN AGRICULTURAL CLASSIFICATION
To qualify for an Agricultural Classification, land must be used primarily for 'bona fide' agricultural purposes. 'Bona fide' agricultural purposes mean 'good faith commercial agricultural use of the land'. In determining whether or not the land is used for bona-fide commercial agricultural purposes, the Property Appraiser may consider the following factors:
- size of the property, as it relates to a specific agricultural use
- 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
- zoning of the property
- the purchase price paid for the property
- the length of time the land has been so utilized
- other factors that may become applicable to the Classification of Agricultural Land (see Florida Statutes 193.461)
Important! All homesites located on the property, which include the home and the curtilage, are not eligible for this classification. The owner may apply for a homestead exemption if the homesite is the owner's primary residence. Properties under the Agricultural Classification are not entitled to a homestead exemption for the classified use portion.
AGRICULTURAL GUIDELINES FOR DUVAL COUNTY (95K .PDF Adobe Reader required)
What if the Property is Leased?
When a property is leased for agricultural purposes, the same criteria are used in granting or denying the application. It is the ultimate responsibility of the owner to ensure that the lessee is complying with all laws governing the Agricultural Classification. The owner may submit the lease in its entirety with the application. If any lease or use change occurs, it is the responsibility of the property owner to notify the Property Appraiser's Office.
HOW TO FILE FOR AN AGRICULTURAL CLASSIFICATION
To timely file for an Agricultural (Greenbelt) Classification, a property owner must submit the following application by March 1 of the applicable Tax Roll year:
Note: In addition to the application, the Property Appraiser may require supplemental or additional information supporting the property use. Each property on an application is field inspected and the owner will be notified on or around July 1, for the year the application made, of its approval or denial of the application. Properties that are approved will be re-inspected at least once every five years.
FILING LATE (AFTER MARCH 1)
A late-filed application for the classification may be submitted after March 1 and no later than 25 days following the Notice of Proposed Property Taxes mailing in mid-August. An explanation form, available on the Forms page, must be submitted with the application stating the reason for filing late.
Once an Agricultural (Greenbelt) Classification has been granted, it automatically will renew annually. A receipt will be mailed each January to all owners of property with an existing agricultural classification. Those who are no longer eligible must return the attached card indicating that the property no longer qualifies. In addition, if any changes to the land have occurred, it is the responsibility of the taxpayer to bring it to the Property Appraiser's attention.
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REMOVAL OF AN AGRICULTURAL CLASSIFICATION
The Agricultural Classification is removed when: land is diverted from an agricultural to a non-agricultural use or land is no longer being utilized for agricultural purposes. Any landowner whose land is denied the Agricultural Classification by the Property Appraiser may appeal to the Value Adjustment Board.
FILING A PETITION WITH THE VALUE ADJUSTMENT BOARD
If you are denied or partially denied an Agricultural Classification on your property, but feel you qualify, you may file a formal appeal to the Value Adjustment Board. A $15.00 filing fee (made out to the Duval County Tax Collector) must accompany the petition and denied application.
(For a joint petition for contiguous undeveloped parcels or by a condominium association, cooperative association, or homeowners association, the VAB’s filing fee is $15 for the petition and $5 for each additional parcel. In order to file a single joint petition, the Property Appraiser must determine that such parcels are substantially similar in nature.)
For more information, you may contact the Agricultural Specialist at (904) 630-2594, via e-mail at firstname.lastname@example.org
or by mail at:
Duval County Property Appraiser
231 East Forsyth Street, Room 360
Jacksonville, FL 32202