This bill amends section 193.461 of the Florida Statutes to provide specific exemptions for agricultural improvements. It introduces a new subsection (9) that states any agricultural improvements used for agricultural purposes on lands classified as agricultural are exempt from assessment under this section. This change aims to support agricultural operations by ensuring that improvements made for agricultural purposes are not subject to property assessment, thereby potentially reducing tax burdens on farmers.

The bill specifies that these amendments will first apply to the 2026 ad valorem tax roll and is set to take effect on July 1, 2025. This timeline allows for the necessary adjustments in the assessment process to accommodate the new exemptions for agricultural improvements.