PTO Bulletin 13-11 Pro l er Tax Oversi:ht Bulletin: PTO 13-11
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 31, 2013
Bulletin: PTO 13-11
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Review; Agricultural Lands
The 2013 Legislature enacted Chapter 2013-95, Laws of Florida, (HB 1193) effective
May 30, 2013. This law applies retroactively to January 1, 2013.
Section 1 deletes the provision that the value adjustment board may review all lands classified by
the property appraiser upon its own motion. Section 1 also deletes certain provisions that require
agricultural land to be reclassified as non-agricultural:
• Land zoned to a non-agricultural use at the owner's request;
• County commission can reclassify if they find that continued use of the land for
agricultural use is a deterrent to community expansion; and,
• Land sold for three times the agricultural assessment creates a presumption that the land
is not used for bona fide agricultural purpose.
Sections 2, 3 and 4 deletes provisions that the value adjustment board may review property
classified by the property appraiser upon its own motion for:
• historic property used for commercial or certain nonprofit purposes;
• high-water recharge lands;and,
• property tax exemptions.
Section 1. Subsections (2) and (4) of section 193.461, Florida Statutes, are amended to read
(words stfiekeft are deletions; words underlined are additions):
193.461 Agricultural lands; classification and assessment; mandated eradication or
quarantine program.--
(2) Any landowner whose land is denied agricultural classification by the property
appraiser may appeal to the value adjustment board.The property appraiser shall notify
Bulletin PTO 13-11
Value Adjustment Board Review;Agricultural Lands
July 31, 2013
Page 2 of 3
the landowner in writing of the denial of agricultural classification on or before July 1 of
the year for which the application was filed. The notification shall advise the landowner of
his or her right to appeal to the value adjustment board and of the filing deadline. The
The property appraiser shall have available at his or her office a list by ownership of all
applications received showing the acreage, the full valuation under s. 193.011,the valuation
of the land under the provisions of this section, and whether or not the classification
requested was granted.
(4){a)The property appraiser shall reclassify the following lands as nonagricultural:
fail:Land diverted from an agricultural to a nonagricultural use.
Q 2 Land no longer being utilized for agricultural purposes.
Section 2. Subsection (7) of section 193.503, Florida Statutes, is amended to read (words
stricken are deletions;words underlined are additions):
193.503 Classification and assessment of historic property used for commercial or
certain nonprofit purposes.—
(7) Any property owner who is denied classification under this section may appeal to
the value adjustment board. The property appraiser shall notify the property owner in
writing of the denial of such classification on or before July 1 of the year for which the
application was filed. The notification shall advise the property owner of his or her right to
appeal to the value adjustment board and of the filing deadline.
- • . . . . . • - -• . • • . •. •. The property
appraiser shall have available at his or her office a list by ownership of all applications
received showing the full valuation under s. 193.011, the valuation of the property under
the provisions of this section,and whether or not the classification requested was granted.
Bulletin PTO 13-11
Value Adjustment Board Review; Agricultural Lands
July 31, 2013
Page 3 of 3
Section 3. Subsection (2) of section 193.625, Florida Statutes, is amended to read (words
stricken are deletions;words underlined are additions):
193.625 High-water recharge lands; classification and assessment.—
(2) Any landowner whose land is within a county that has a high-water recharge
protection tax assessment program and whose land is denied high-water recharge
classification by the property appraiser may appeal to the value adjustment board. The
property appraiser shall notify the landowner in writing of the denial of high-water
recharge classification on or before July 1 of the year for which the application was filed.
The notification must advise the landowner of a right to appeal to the value adjustment
board and of the filing deadline. • • . . • . • •• • • • • • ' • -
. . . •• . . . • ' . . • . The property appraiser shall have available at
her or his office a list by ownership of all applications received showing the acreage,the full
valuation under s. 193.011, the valuation of the land under the provisions of this section,
and whether or not the classification requested was granted.
Section 4. Subsection (1) of section 196.194, Florida Statutes, is amended to read (words
stricken are deletions; words underlined are additions):
196.194 Value adjustment board; notice; hearings; appearance before the board.
(1) The value adjustment board shall hear disputed or appealed applications for
exemption and shall grant such exemptions in whole or in part in accordance with criteria
set forth in this chapter. • • • • •• . • • • • • •• • • • •
The full text of the changes can be accessed at: http://laws.flrules.org/2013/95.
This bulletin is provided by the Department of Revenue for your general information. If you
wish to discuss this matter, you may send your questions to DORPTO Jdor.state.l1.us.