Guidelines
Click here for our Jefferson County Agricultural Classification brochure (PDF)
Listed below are some general guidelines for how this office reviews the applications and determines eligibility. These general guidelines should not be considered solely definitive. While there is no “minimum acres” requirement to qualify for AG Classification, each application is individually reviewed based on economy of scale to the property size and use. In all cases, agriculture solely for personal use is not considered a bona fide commercial operation. Current and appropriate local and state certifications/licenses are strongly recommended as well as filing an annual Schedule “F” IRS Tax Return.
Filing Requirements and Deadline
In order to start the process of acquiring an agricultural classification, the lands to be considered must be used primarily for bona fide commercial agricultural purposes on January 1st of that year. In addition, a completed agricultural classification application DR-482 must be filed with the Property Appraiser’s Office by the March 1st deadline. Agriculture solely for personal use is not considered a bona fide commercial operation. A completed application includes all appropriate documentation to support the application including but not limited to leases, local and state licenses/certifications, annual filing of Schedule “F” IRS Tax Return, etc.
You may apply by mail or in person at during the application filing period of January 2 and March 1. If applying by mail, send your application along with the required documentation to:
Jefferson County Property Appraiser’s Office
Attn: Agricultural Classification Dept.
480 W Walnut Street
Monticello, Florida 32344
2024 Agricultural Classification Application Packet – Late File
IMPORTANT: Agricultural Classification is not transferable. If the property is sold or transferred from one ownership to another, a new application must be filed. If property is transferred between family members or entities by 50% or more, a new application must be filed. If any changes in the use of the property it is important to notify the Property Appraiser’s office.
Review Process
Agricultural land use or zoning of your property does not automatically entitle you to agricultural classification for taxation purposes. They are not one and the same.
Application reviews begin in March and end by June 30th. At times additional information may be requested to assist in a determination. Property may be physically inspected by staff during the review period. In order for the Property Appraiser to determine whether or not the land is used for commercial agricultural purposes, the following factors must be taken into consideration:
- The length of time the land has been used;
- Whether the use has been continuous;
- Purchase price paid;
- Size, as it relates to 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;
- Whether such land is leased, and if so, the effective length, terms and conditions of the lease; and
- Such other factors which from time to time become applicable.
All Agricultural Application denials must be postmarked to applicants by July 1st.
Can I file the application late?
Yes. You may file an application between March 2nd and the 25th day following the mailing of the TRIM Notices if you have “just cause” for missing the deadline. If the Property Appraiser accepts the “just cause” for late filing and reviews the application and determines that the land is used for commercial agricultural purposes, the application can be approved.
After September 16, 2024 at 5pm, Applications for 2024 Cannot be Accepted.
If the Property Appraiser does not approve the “just cause” for late filing and/or does not approve the application, you have the right to file a petition with the Value Adjustment Board (VAB) within 30 days of the denial of the application. The applicant must contact the Clerk of Court to file a petition and pay fees associated with the filing (850) 342-0219.
Failure to maintain Agricultural Use
The Property Appraiser’s office may physically inspect each Agricultural property at least once every five years. The Department of Revenue audits the Agricultural Values in each county once every two years. The Property Appraiser has the right to remove the classification from the land if the property is no longer being utilized for a commercial agricultural purpose.
Assistance
Our office will gladly provide assistance with completing your Agricultural Application contact the Agricultural/Conservation Department at (850) 997-3356 or via e-mail at angela.gray@jeffersonpa.net
For examples of Agricultural Management Plans please click the following links:
Click here for Management Plan Example A (pdf)
Click here for Management Plan Example B (pdf)
For a list of Forestry Consultants please click the following link:
Forestry Consultants (pdf)
