PTO Bulletin 16-05Property Tax Oversight Bulletin: PTO 16-05
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 23, 2016
Bulletin: PTO 16-05
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Agriculture
The 2016 legislature enacted Chapter 2016-88, Laws of Florida, (HB 749) effective July 1, 2016.
Section 1 of the law amends section 193.461, Florida Statutes, to identify the Citrus Health
Response Program as a state or federal eradication or quarantine program; allow land to retain its
agricultural classification for 5 years after execution of a compliance agreement; and require
property tax collectors to assess the lands at a de minimis value during the 5-year term of the
agreement.
The full text of the changes is below and is also available at http://laws.flrules.org/2016/88.
Section 1. Paragraph (a) of subsection (7) of section 193.461, Florida Statutes, is amended to
read (words stricken are deletions; words underlined are additions):
193.461 Agricultural lands; classification and assessment; mandated eradication or
quarantine program.—
(7)(a) Lands classified for assessment purposes as agricultural lands which are taken
out of production by a state or federal eradication or quarantine program, including the
Citrus Health Response Program, shall continue to be classified as agricultural lands for 5
years after the date of execution of a compliance agreement between the landowner and the
Department of Agriculture and Consumer Services or a federal agency, as applicable,
pursuant to the duration of such program or successor programs. Lands under these
programs which are converted to fallow or otherwise nonincome-producing uses shall
continue to be classified as agricultural lands and shall be assessed at a de minimis value of
up to $50 per acre on a single-year assessment methodology while fallow or otherwise used
for nonincome-producing purposes. Lands under these programs which are replanted in
citrus pursuant to the requirements of the compliance agreement shall continue to be
classified as agricultural lands and shall be assessed at a de minimis value of up to $50 per
acre, on a single-year assessment methodology, during the 5-year term of agreement.;
However, lands converted to other income-producing agricultural uses permissible under
such programs shall be assessed pursuant to this section. Land under a mandated eradication
or quarantine program which is diverted from an agricultural to a nonagricultural use shall
be assessed under s. 193.011.
Bulletin PTO 16-05
June 23, 2016
Page 2 of 2
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff that may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@dor.state.fl.us.