PTO Bulletin 13-11 (pdf)
Property Tax Oversight Bulletin : PT O 1 3 -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 , 20 1 3
Bull etin: PTO 1 3 -11
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Review; Agricultural Lands
The 20 1 3 Legislature enacted Chapter 20 1 3 -95 , Laws of Florida , (HB 1193 ) effective
May 30, 2013 . This law applies retro actively 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 d eletes certain provisions that require
ag ricultural land to be recla ssified as non -agricultural:
L and zoned to a non -agricultural use at the owner's request ;
C ounty commission can reclassify if they find that continued use of the land for
agricultural use is a deterrent to community expansion ; and,
L and sold for three t imes the agricultural assessment creates a presumption that the land
is not used for bona fide agricultural purpose.
Sections 2, 3 and 4 d eletes provision s that the value adjustment board may review property
classified by the property appraiser upon its o wn 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 amend ed to read
(words stricken a re 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 PT O 1 3 -11
Value Adjustment Board Review; Agricultural Lands
July 31 , 201 3
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
hi s or her right to appeal to the value adjustment board and of the filing deadline. The
board may also review all lands classified by the property appraiser upon its own motion.
The property appraiser shall have available at his or her office a list by owne rship 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 r eclassify the following lands as nonagricultural:
(a)1. Land diverted from an agricultural to a nonagricultural use.
(b)2. Land no longer being utilized for agricultural purposes.
3. Land that has been zoned to a nonagricultural use at the request of th e owner
subsequent to the enactment of this law.
(b) The board of county commissioners may also reclassify lands classified as agricultural
to nonagricultural when there is contiguous urban or metropolitan development and the
board of county commissioners finds that the continued use of such lands for agricultural
purposes will act as a deterrent to the timely and orderly expansion of the community.
(c) Sale of land for a purchase price which is three or more times the agricultural
assessment placed on th e land shall create a presumption that such land is not used
primarily for bona fide agricultural purposes. Upon a showing of special circumstances by
the landowner demonstrating that the land is to be continued in bona fide agriculture, this
presumption m ay be rebutted.
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 n onprofit 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 board may also review
all property classified by the property app raiser upon its own motion. 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, a nd whether or not the classification requested was granted.
Bulletin PT O 1 3 -11
Value Adjustment Board Review; Agricultural Lands
July 31 , 201 3
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; classificati on 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 b oard. 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 t he value adjustment
board and of the filing deadline. The board may also review all lands classified by the
property appraiser upon its own motion. The property appraiser shall have available at
her or his office a list by ownership of all applications rec eived 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. It may review exemptions on its own motion or upon motion of the
property appraiser . Review of an exemption application upon motion of the board shall n ot
be held until the applicant has had at least 5 calendar days’ notice of the intent of the board
to review the application.
The full text of the change s can be accessed at: http://laws.flrules.org/2013/9 5 .
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@dor.state.fl.us .