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 agricultural landowners from additional tax burdens related to these improvements.

The amendments introduced by this bill will first apply to the 2026 ad valorem tax roll, and the act is set to take effect on July 1, 2025. This legislation aims to support agricultural operations by ensuring that improvements made for agricultural purposes do not negatively impact the assessment of agricultural lands.