The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Appropriations
BILL: SB 1186
INTRODUCER: Senator Albritton
SUBJECT: Agritourism
DATE: February 23, 2022 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Becker Becker AG Favorable
2. Gross Babin FT Favorable
3. Gross Sadberry AP Favorable
I. Summary:
SB 1186 revises the Legislature’s intent regarding agritourism and how associated activity
affects the assessment of property classified as agricultural.
The bill removes a requirement that agritourism be a secondary stream of revenue for a bona fide
agricultural operation. Additionally, it clarifies that an agricultural land classification may not be
denied or revoked solely due to the conduct of agritourism on a bona fide farm or due to the
construction, alteration, or maintenance of a nonresidential farm building, structure, or facility on
a bona fide farm which is used to conduct agritourism activities. However, the buildings,
structures, or facilities must be an integral part of the agricultural operation.
The bill does not affect state revenue.
The bill takes effect July 1, 2022.
II. Present Situation:
Agritourism Activity
Current law provides legislative intent that agritourism is a way to support agricultural
production by providing a secondary stream of revenue and by educating the general public
about the agricultural industry.1 Local governments may not adopt or enforce a local ordinance,
regulation, rule, or policy that limits or prohibits an agritourism activity on agricultural land.2
An “agritourism activity” is defined to mean any agricultural related activity that is consistent
with a bona fide farm, livestock operation, or ranch or in a working forest which allows the
1
Section 570.85(1), F.S.
2
Id.
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general public to view or enjoy its activities for recreational, entertainment, or educational
purposes. These activities include farming, ranching, historical, cultural, civic, ceremonial,
training and exhibition, or harvest-your-own activities and attractions. An agritourism activity
does not include the building of new or additional structures or facilities that are intended
primarily to house, shelter, transport, or otherwise accommodate the general public. An activity
is deemed to be an agritourism activity regardless of whether the participant paid to participate in
the activity.3
In order to promote and perpetuate agriculture throughout the state, farm operations are
encouraged to engage in agritourism. Conducting agritourism activities on a bona fide farm or on
agricultural lands does not limit, restrict, or divest the land of that classification as long as such
lands remain used primarily for bona fide agricultural purposes.4
Property Taxes and the Assessment of Agricultural Lands
The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school
districts, and some special districts. The tax is based on the taxable value of property as of
January 1 of each year.5 The property appraiser annually determines the “just value”6 of property
within the taxing jurisdiction and then applies relevant exclusions, assessment limitations, and
exemptions to determine a property’s “taxable value.”7
The Florida Constitution limits the Legislature’s authority to provide for property valuations at
less than just value, unless expressly authorized.8 The just valuation standard generally requires
the property appraiser to consider the highest and best use of property;9 however, land used
primarily for a bona fide agricultural purpose will be assessed based on its current use, rather
than the “highest and best use” of the property, which often results in a lower assessment.10
The term “bona fide agricultural purpose” means good faith commercial agricultural use of the
land,11 and property appraisers must reclassify such land if it is diverted from its agricultural
use.12
Dwellings and nonresidential farm buildings situated on agricultural lands do not automatically
disqualify the land from being assessed as agricultural land so long as the improvements are an
3
Section 570.86(1), F.S.
4
Section 570.87, F.S.
5
Both real property and tangible personal property are subject to tax. Section 192.001(12), F.S., defines “real property” as
land, buildings, fixtures, and all other improvements to land. Section 192.001(11)(d), F.S., defines “tangible personal
property” as all goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to
the article itself.
6
Property must be valued at “just value” for purposes of property taxation, unless the Florida Constitution provides
otherwise. FLA. CONST. art VII, s. 4. Just value has been interpreted by the courts to mean the fair market value that a willing
buyer would pay a willing seller for the property in an arm’s-length transaction. See Walter v. Shuler, 176 So. 2d 81 (Fla.
1965); Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976); Southern Bell Tel. & Tel. Co. v. Dade County, 275 So. 2d 4
(Fla. 1973).
7
See s. 192.001(2) and (16), F.S.
8
See FLA. CONST. art. VII, s. 4.
9
Section 193.011(2), F.S.
10
Section 193.461, F.S.
11
Section 193.461(3)(b), F.S.
12
Section 193.461(4), F.S.
BILL: SB 1186 Page 3
integral part of the entire agricultural operation. When there are improvements made to the land,
the improvement’s value is assessed at just value and added to the agriculturally assessed
value.13
III. Effect of Proposed Changes:
This bill revises the Legislature’s intent regarding agritourism to remove the requirement that
agritourism be a secondary stream of revenue for a bona fide agricultural operation.
The bill also prohibits an agricultural land classification from being denied or revoked due to the
construction, alteration, or maintenance of a nonresidential farm building, structure, or facility on
a bona fide farm which is used to conduct agritourism activities. The land it occupies shall be
considered agricultural in nature as long as the building, structure, or facility is an integral part of
the agricultural operation. The buildings, structures, and facilities and all other improvements on
the land must be assessed at their just value and added to the agriculturally assessed value of the
land.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
Article VII, s. 18(b) of the Florida Constitution provides that, except upon the approval of
each house of the Legislature by a two-thirds vote of the membership, the Legislature
may not enact, amend, or repeal any general law if the anticipated effect of doing so
would be to reduce the authority that municipalities or counties have to raise revenue in
the aggregate, as such authority existed on February 1, 1989. However, the mandates
requirements do not apply to laws having an insignificant impact,14, 15 which is $2.3
million or less for Fiscal Year 2022-2023.16
The Revenue Estimating Conference determined that the bill has an insignificant impact.
Therefore, this bill is not a mandate subject to the requirements of Art. VII, s. 18(b) of the
Florida Constitution.
B. Public Records/Open Meetings Issues:
None.
13
Rule 12D-5.003, F.A.C.
14
FLA. CONST. art. VII, s. 18(d).
15
An insignificant fiscal impact is the amount not greater than the average statewide population for the applicable fiscal year
multiplied by $0.10. See Florida Senate Committee on Community Affairs, Interim Report 2012-115: Insignificant Impact,
(September 2011), available at: http://www.flsenate.gov/PublishedContent/Session/2012/InterimReports/2012-115ca.pdf
(last visited Jan. 15, 2022).
16
Based on the Demographic Estimating Conference’s estimated population adopted on March 3, 2021. The conference
packet is available at http://edr.state.fl.us/Content/conferences/population/archives/210303demographic.pdf (last visited Jan.
15, 2022).
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C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
This bill does not create or raise a state tax or fee. Therefore, the requirements of
Art. VII, s. 19 of the Florida Constitution do not apply.
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
The Revenue Estimating Conference determined that the bill has an insignificant fiscal
impact, which may slightly increase or decrease local property tax revenue, depending on
property appraiser assessment practices.
B. Private Sector Impact:
The bill will prevent a property appraiser from disqualifying agricultural land due to
improvements also used for agritourism activities.
C. Government Sector Impact:
Local governments may experience an insignificant change in property tax revenue.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends the following sections of the Florida Statutes: 570.85 and 570.87.
IX. Additional Information:
A. Committee Substitute – Statement of Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
None.
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B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.


Statutes affected:
S 1186 Filed: 570.85, 570.87
S 1186 er: 570.85, 570.87