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Bill > H0589


FL H0589

Improvements to Structures on Agricultural Lands


summary

Introduced
02/13/2025
In Committee
02/19/2025
Crossed Over
Passed
Dead

Introduced Session

2025 Regular Session

Bill Summary

An act relating to improvements to structures on agricultural lands; amending s. 193.461, F.S.; prohibiting assessment of any agricultural improvements used for certain purposes on specified lands; providing applicability; providing an effective date.

AI Summary

This bill modifies Florida Statutes to provide a tax assessment exemption for agricultural improvements located on lands classified as agricultural. Specifically, the bill prohibits the assessment of any agricultural improvements used for agricultural purposes on these lands, effectively reducing the tax burden for farmers and agricultural landowners. The changes will first apply to the 2026 ad valorem (property) tax roll, meaning the new exemption will take effect for property tax assessments beginning in 2026. Key terms in the bill include "agricultural lands," which refers to properties primarily used for farming or agricultural production, and "ad valorem tax," which is a tax based on the assessed value of property. The bill is set to take effect on July 1, 2025, giving tax authorities and property owners time to prepare for the new exemption. This legislation aims to provide financial relief to agricultural landowners by preventing the taxation of improvements used directly in agricultural operations.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Indefinitely postponed and withdrawn from consideration (on 05/03/2025)

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