PTO Bulletin 19-01 Property Tax Oversight I Bulletin: PTO 19-01
To: Property Appraisers
From: Property Tax Oversight Program
Date: March 21, 2019
Bulletin: PTO 19-01
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Classified Use Assessment Under Section 193.461, Florida Statutes
Because of significant damage Hurricane Michael caused to agriculturally classified properties,
the Department of Revenue would like to clarify information regarding the five-year recovery
period. Under section 193.461(7)(c), Florida Statutes:
Lands classified for assessment purposes as agricultural lands which are not
being used for agricultural production as a result of a natural disaster for
which a state of emergency is declared pursuant to s. 252.36, when such
disaster results in the halting of agricultural production, must continue to be
classified as agricultural lands for 5 years after termination of the
emergency declaration. However, if such lands are diverted from
agricultural use to nonagricultural use during or after the 5-year recovery
period, such lands must be assessed under s. 193.011. This paragraph
applies retroactively to natural disasters that occurred on or after July 1,
2017.
This provision applies to all damaged agriculturally classified properties, including timber
parcels.
If you have any questions in reference to the above information, please contact Mike Paramore at
michael.paramore@floridarevenue.com or Mark Bishop at mark.bishop@floridarevenue.com.