Jefferson County Property Appraiser - Angela Gray CFA - Monticello, Florida  32344 | 850-997-3356
Jefferson County Property Appraiser - Angela Gray CFA - Monticello, Florida  32344 | 850-997-3356
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Agricultural Classification

Pursuant to Florida Statutes 193.461(3)(a), "No land shall be classified as agricultural land unless an application is filed on or before March 1 of each year. Only lands which are used primarily for bona fide agricultural purposes shall be classified as agricultural. "Bona fide agricultural purposes" means good faith commercial agricultural use of land."

Click here for our Jefferson County Agricultural Classification brochure (PDF)


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)


January 1st is the statutory assessment date therefore the property must be in use on or before this date or a reasonable effort has been made to place the property in use.

The filing deadlines for agricultural classification is between January 1st and March 1st of each year.

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 any changes in the use of the property it is important to notify the Property Appraiser's office.

All applications must be reviewed by the Property Appraiser who either approves or disapproves the application. He may at that time request additional information to assist in his determination. If the application is denied you will be notified by mail at which time you can ask to discuss the denial with the Property Appraiser.

Agricultural zoning of your property does not automatically entitle you to agricultural classification for taxation purposes. They are not one and the same.


QUALIFICATION
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:

  1. The length of time the land has been used;
  2. Whether the use has been continuous;
  3. Purchase price paid;
  4. Size, as it relates to specific agricultural use;
  5. 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;
  6. Whether such land is leased, and if so, the effective length, terms and conditions of the lease; and
  7. Such other factors which from time to time become applicable.
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.

HOMESITE
If there is a homesite located on the property applying for an agricultural classification, the home and the curtilage it sits on are NOT eligible for this classification. The owner can obtain a homestead exemption if it is the owner's primary residence.

ANNUAL RENEWAL
Automatic renewal began in 2010.  Properties will continue to be reviewed by field our field deputies once every five years to verify that bona fide commercial practices are still in place.  If the property has changed ownership, the new owner will be required to file and application and meet eligibility requirements by March 1st the year following the ownership change.

LEASES
When a property is leased for agricultural purposes, the same rules apply to the classification. It is the ultimate responsibility of the owner to make sure the lessee is complying with all laws that govern the agricultural classification. The owner needs to submit the lease in its entirety with the application. If any change in the lease occurs, it is the responsibility of the property owner to report it to the Property Appraiser.

DENIAL OF AGRICULTURAL CLASSIFICATION
The Property Appraiser will notify the owner of record by letter of denial of the classification. You will have 30 days from the date on your denial letter to file a petition to the Value Adjustment Board (VAB) to appeal the denial by the Property Appraiser.

IS THERE ANY APPEAL IF I MISS THE DEADLINE FOR FILING?
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.

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.

CONTACT INFORMATION
Property Appraiser’s Office: Rikki Hill/Brett King (Agricultural/Conservation Deputy)850-997-3356
Agricultural Information:  USDA Monticello Office850-342-0238
Timber/Forestry Information:  Jefferson County Forester 850-342-0238
Forestry Consultants:  see local phone book or contact our office for a list  













 
DISCLAIMER
This information was derived from data which was compiled by the Jefferson County Property Appraiser Office solely for the governmental purpose of property assessment. This information should not be relied upon by anyone as a determination of the ownership of property or market value. No warranties, expressed or implied, are provided for the accuracy of the data herein, it's use, or it's interpretation. Although it is periodically updated, this information may not reflect the data currently on file in the Property Appraiser's office. The assessed values are NOT certified values and therefore are subject to change before being finalized for ad valorem assessment purposes.