The bill amends section 193.461 of the Florida Statutes to provide an exemption from assessment for agricultural improvements used for agricultural purposes on lands classified as agricultural. Specifically, it adds a new subsection (9) that states that such improvements are not subject to assessment under this section, thereby protecting these agricultural enhancements from being taxed.

Additionally, the bill specifies that the amendments will first apply to the 2026 ad valorem tax roll, and it establishes an effective date of July 1, 2025, for the new provisions. This legislation aims to support agricultural operations by ensuring that improvements made for agricultural purposes are not financially penalized through property assessments.