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 them from being taxed. This change aims to support agricultural operations by ensuring that improvements made for agricultural purposes are not financially penalized.

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 timeline allows for a transition period before the new assessment rules take effect, giving stakeholders time to adjust to the changes.