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: 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. 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 will begin in 2010.  Existing property owners with agricultural classification will receive a notice of their status by February 1st of each year.  If any changes to the land have occurred, it is the responsibility of the taxpayer to bring it to the Property Appraiser's attention by returning the card with the appropriate information or change noted.  Properties will continue to be reviewed by field our field deputies once very 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. 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.  If you were qualified to receive an agricultural classification and failed to apply for your classification by March 1. You may file a petition with the Value Adjustment Board (VAB). Along with your petition you must file an application for the classification, and the reason or special circumstance that caused you to file a late application.  The petition may be filed at any time during the taxable year between March 2nd and the 25th day following the mailing of the TRIM Notice by the Property Appraiser. The applicant must include a nonrefundable fee of $15.00 for the filing of each petition. . CONTACT INFORMATION Property Appraiser’s Office:  Linda Benedict, Agricultural/Conservation Deputy 850-997-3356 Agricultural Information:  USDA Monticello Office 850-342-0238 Timber/Forestry Information:  Jefferson County Forester 850-342-0238 Forestry Consultants:  see local phone book or contact our office for a list