State Tax Laws > Property Taxes > Florida (Summary)

NOTE: This section is currently being updated, the information presented here may be different than the current laws.

Tax Type: Current Use

Description: The current value of the land and its potential to produce income is calculated for the property based on the site's "productive value" (i.e., site index).

Law: Sec. 193.461, F. S.v

Objective: The "Greenbelt Law" discourages pressures to otherwise develop said land in indiscriminate manners which often result in higher costs for public services, such as urban sprawl, while encouraging agricultural uses which often result in wildlife habitat and other benefits of green space.v

Forest Tax Program Requirements

Min/Max Acreage: N/A

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Evidence of Use: It is up to the landowner to prove "agricultural use" based on several factors.

Duration of Enrollment: Effective January 1, 2003 classification as agricultural land must be renewed each year.

Penalties for Use Change: Land will be assessed at "fair market value."

Program Administration

State: The State Department of Revenue provides appraisal guidelines.v

County Tax Assessor and Commissioner: County appraiser classifies as either "agricultural" or "non-agricultural."

University: N/A

Landowner: N/A

For a more in depth discussion of Florida property taxes click here!