Bill > H0575

This bill makes several changes to Florida law concerning agricultural land and its taxation. It allows property appraisers to grant agricultural classification for land under certain circumstances, even if an application is filed late, provided there are extenuating circumstances. Participation in dispersed water storage programs, which may involve flooding land, will not change a land's agricultural classification for tax assessment purposes unless the land is diverted to a non-agricultural use. The definition of "agricultural production" is expanded to include the storage of raw agricultural products on a farm. The bill also expands sales and use tax exemptions for certain farm equipment, including irrigation equipment and replacement parts, and exempts the first $20,000 of the sales price of certain trailers purchased by farmers for exclusive agricultural use. Additionally, stakes used to support plants during agricultural production are now exempt from sales and use tax. Finally, private landowners who have agreements with the Department of Agriculture and Consumer Services (DACS) to implement best management practices can, at their own expense, establish a baseline condition of wetlands and other surface waters on their property before making improvements, which will then be used for regulatory purposes.