HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: CS/CS/CS/HB 1343 Agricultural Lands
SPONSOR(S): Infrastructure Strategies Committee, Ways & Means Committee, Agriculture, Conservation &
Resiliency Subcommittee, Tuck, Truenow, and others
TIED BILLS: IDEN./SIM. BILLS: CS/CS/SB 1184
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Agriculture, Conservation & Resiliency 17 Y, 0 N, As CS Gawin Moore
Subcommittee
2) Ways & Means Committee 24 Y, 0 N, As CS Berg Aldridge
3) Infrastructure Strategies Committee 19 Y, 0 N, As CS Gawin Harrington
SUMMARY ANALYSIS
The ad valorem tax or “property tax” is an annual tax levied by counties, municipalities, school districts, and
some special districts. Agricultural land is one example of property that is assessed based on its current use
rather than its fair market value. A property appraiser classifies all land as either agricultural or nonagricultural,
and agricultural lands are those used primarily for bona fide agricultural purposes such as horticulture,
viticulture, forestry, and farming. Counties are specifically prohibited from levying a special assessment for the
provision of fire protection services on lands classified as agricultural that meet certain requirements.
Local governments regulate aspects of land development by enacting ordinances that address local zoning,
rezoning, subdivision, building construction, landscaping, tree protection, or sign regulations or any other
regulations controlling the development of land.
Annually, an estimated 150,000 to 200,000 migrant and seasonal farmworkers travel to work in Florida. The
migrant labor camp program within the Department of Health currently issues over 700 permits in 33 counties
ensuring that 34,000 migrant and seasonal farmworkers and families live in housing that meets or exceeds
standards set by law.
Notwithstanding any other provision of law, the bill prohibits a county from levying any special assessment on
lands classified as agricultural unless the revenue from the assessment against the property is pledged for
debt service. The bill specifies such provisions do not apply to nonagricultural structures, including residential
and nonresidential structures and their curtilage.
The bill specifies that the construction or installation of housing for agricultural employees is authorized on land
zoned for agricultural use and operated as a bona fide farm.
The bill prohibits a county or municipality from requiring the removal or relinquishment of an agricultural
classification for land that is subject to a contract for sale that requires a development permit as a condition
precedent of sale if the landowner notifies the county or municipality that the reclassification is requested as a
condition precedent for a pending sale of the land. The agricultural classification for the land may not be
removed or relinquished based solely on the issuance of the development permit until the landowner notifies
the county or municipality that the contract has closed and the property has been conveyed to the contract
purchaser.
The Revenue Estimating Conference (REC) has not evaluated the bill for potential revenue impacts.
This bill may be a county or municipality mandate requiring a two-thirds vote of the membership of the
House. See Section III.A.1 of the analysis.
FULL ANALYSIS
This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives .
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 I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Background
Ad Valorem Taxation
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.1 The property appraiser annually determines the “just value” 2 of property within the taxing
jurisdiction and then applies relevant exclusions, assessment limitations, and exemptions to determine
the property’s “taxable value.”3 Tax bills are mailed in November of each year based on the previous
January 1 valuation, and payment is due by March 31 of the following year.
The Florida Constitution prohibits the state from levying ad valorem taxes, 4 and it limits the
Legislature’s authority to provide for property valuations at less than just value, unless expressly
authorized.5
The just valuation standard generally requires the property appraiser to consider the highest and best
use of property;6 however, the Florida Constitution authorizes certain types of property to be valued
based on their current use (classified use assessments), which often results in lower assessments.
Properties that receive classified use treatment in Florida include agricultural land, land producing high
water recharge to Florida’s aquifers, and land used exclusively for noncommercial recreational
purposes;7 land used for conservation purposes;8 historic properties when authorized by the county or
municipality;9 and certain working waterfront property.10
Agricultural Lands
Agricultural land is one example of property that is assessed based on its current use rather than its fair
market value.11 A property appraiser classifies all land as either agricultural or nonagricultural.
Agricultural lands are those used primarily for bona fide agricultural purposes such as horticulture,
viticulture, forestry, and farming.12
Only the area of the land used for agricultural purposes benefits from the agricultural classification.
Maintaining a dwelling on part of the lands used for agricultural purposes does not in itself preclude an
agricultural classification.13 When agricultural property contains a residence under the same ownership,
the portion of the property consisting of the residence and curtilage must be assessed separately. 14 If
the residence and curtilage is homestead property, the real property that can qualify for the homestead
benefit can also include contiguous property assessed as agricultural land. 15 There are certain
1 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” a s all goods,
chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article itself.
2 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).
3 See s. 192.001(2) and (16), F.S.
4 Art. VII, s. 1(a), Fla. Const.
5 See Art. VII, s. 4, Fla. Const.
6 Section 193.011(2), F.S.
7 Art. VII, s. 4(a), Fla. Const.
8 Art. VII, s. 4(b), Fla. Const.
9 Art. VII, s. 4(e), Fla. Const.
10 Art. VII, s. 4(j), Fla. Const.
11 Art. VII, s. 4(a), Fla. Const.
12 Section 193.461, F.S.
13 Section 193.461(3)(c), F.S.
14 Section 193.461(3)(d), F.S.
15 Section 196.031(5), F.S.
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 protections of agricultural classifications when land is temporarily not being used for agriculture due to a
natural disaster or in compliance with certain state agriculture programs. 16
Agricultural lands are taxed at a value based on their agricultural use, which requires a property
appraiser to use a different analysis to value the land than that used to determine the just value of the
land. Additionally, certain structures that are attached physically to the land are considered to be a part
of the average yields per acre and have no separately assessable contributory (taxable) value. 17 Lands
classified as agricultural also enjoy certain benefits and protections, such as a preemption on local
government restrictions of farming on those lands 18 and limits on nuisance complaints related to
farming activities.19
Special Assessments
Local governments are authorized by law to levy a variety of special assessments to fund capital
improvements and municipal services. These can include fire protection, emergency medical services,
garbage disposal, sewer improvement, street improvement, and parking facilities. 20 Special
assessments must generally be levied on property that receives a benefit from the improvement or
service the assessment is funding, and must be apportioned fairly and reasonably among the parcels
benefitting from the benefit.21 The apportionment can be based on the front or square footage of each
parcel of property, or an alternative method that applies the assessment proportionally to similar
parcels of land.22
Fire Protection Assessments
Counties are specifically prohibited from levying a special assessment for the provision of fire
protection services on lands classified as agricultural lands, unless the land contains either a residential
building, or a nonresidential farm building, other than an agricultural pole barn, 23 with a just value in
excess of $10,000.24 Such a special assessment must be based solely on the special benefit accruing
to the portion of the agricultural land containing the building.25
Comprehensive Plans and Land Use Regulation
The Growth Management Act requires every city and county to create and implement a comprehensive
plan to guide future development. A locality’s comprehensive plan lays out the locations for future
public facilities, including roads, water and sewer facilities, neighborhoods, parks, schools, and
commercial and industrial developments.
The land use element of the plan designates proposed future general distribution, location, and extent
of the uses of land. Specified use designations include those for residential, commercial, industry,
agriculture, recreation, conservation, education, and public facilities. 26 The housing element of the plan
sets forth guidelines and strategies for the creation and preservation of affordable housing for all
current and anticipated future residents of the jurisdiction, elimination of substandard housing
conditions, provision of adequate sites for future housing, and distribution of housing for a range of
incomes and types.27
16 Section 193.461(7), F.S.
17 Section 193.461(6)(c), F.S.
18 Section 163.3162, F.S.
19 See s. 823.14, F.S.
20 See, e.g., ss. 170.201, 125.271, 153.05, 153.73, 163.514, 190.021, and 191.009, F.S.
21 See, “Special Assessments,” 2022 Local Government Financial Information Handbook , p. 15, Florida Office of Economic and
Demographic Research, available at http://edr.state.fl.us/Content/local-government/reports/lgfih22.pdf (last visited April 5, 2023)
22 Section 170.201, F.S.
23 “Agricultural pole barn” means a nonresidential farm building in which 70 percent or more of the perimeter walls are permanen tly
open and allow free ingress and egress. Section 125.01(1)(r), F.S.
24 Id.
25 Id.
26 Section 163.3177(6)(a), F.S.
27 Section 163.3177(6)(f), F.S.
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 Local governments regulate aspects of land development by enacting ordinances that address local
zoning, rezoning, subdivision, building construction, landscaping, tree protection, or sign regulations or
any other regulations controlling the development of land.28
Zoning
Zoning maps and zoning districts are adopted by a local government for developments within each land
use category or sub-category. While land uses are general in nature, one or more zoning districts may
apply within each land use designation.29 Common regulations on buildings within the zoning map
districts include density,30 height and bulk of buildings, setbacks, and parking requirements. 31 Zoning
regulations will also include acceptable uses of property for other categories of land, such as
agricultural or industrial.
If a landowner believes that a proposed development may have merit but it does not meet the
requirements of a zoning map in a jurisdiction, the landowner can seek a rezoning through a rezoning
application which is reviewed by the local government and voted on by the governing body. 32 If a
property has unique circumstances or small nonconformities but otherwise meets zoning regulations,
local governments may ease restrictions on certain regulations such as building size or setback through
an application for a variance.33 However, any action to rezone or grant a variance must be consistent
with the local government’s comprehensive plan.
Migrant Farmworker Housing
The federal government authorizes farmers to hire seasonal or temporary workers from foreign
countries through the H-2A visa program.34 The H-2A temporary agricultural workers program helps
employers who anticipate a lack of available domestic workers to bring foreign workers to the United
States (U.S.) to perform temporary or seasonal agricultural work including, but not limited to, planting,
cultivating, or harvesting labor.35 Farmers complete an H-2A visa petition with the U.S. Citizenship and
Immigration Services and workers apply for the H-2A visa with the U.S. Department of State.36
Farmers must provide no cost housing for H-2A workers and those workers in corresponding
employment who are not reasonably able to return to their residence within the same day. 37
Annually, an estimated 150,000 to 200,000 migrant and seasonal farmworkers travel to work in
Florida.38 The migrant labor camp program within the Department of Health (DOH) currently issues
over 700 permits in 33 counties ensuring that 34,000 migrant and seasonal farmworkers and families
28 See ss. 163.3164 and 163.3213, F.S. Pursuant to s. 163.3213, F.S., substantially affected persons have the right to maintain
administrative actions which assure that land development regulations implement and are consiste nt with the local comprehensive
plan.
29 Indian River County, General Zoning Questions, available at
https://www.ircgov.com/communitydevelopment/planning/FAQ.htm#zoning1 (last visited Mar. 20, 2023).
30 “Density” means an objective measurement of the number of people or residential units allowed per unit of land, such as residents
or employees per acre. See s. 163.3164(12), F.S.
31 Indian River County, General Zoning Questions, available at
https://www.ircgov.com/communitydevelopment/planning/FAQ.htm#zoning1 (last visited Mar. 21, 2023).
32 City of Tallahassee, Application for Rezoning Review, available at
https://www.talgov.com/Uploads/Public/Documents/place/zoning/cityrezinfsh.pdf (last visited Mar. 21, 2023).
33 City of Tallahassee, Variance and Appeals, available at
https://www.talgov.com/Uploads/Public/Documents/growth/forms/boaa_variance.pdf (last visited Mar. 21, 2023); Seminole County,
Variance Processes, available at https://www.seminolecountyfl.gov/departments -services/development-services/planning-
development/boards/board-of-adjustment/variance-process-requirements.stml (last visited Mar. 21, 2023).
34 United States Department of Agriculture (USDA), H-2A Program, https://www.farmers.gov/working-with-us/h2a-visa-program
(last visited Mar. 21, 2023).
35 Id.
36 Id.
37 20 C.F.R. s. 655.122(d).
38 DOH, Migrant Farmworker Housing, https://www.floridahealth.gov/environmental-health/migrant-farmworker-housing/index.ht ml
(last visited Mar. 21, 2023).
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 live in housing that meets or exceeds standards set by law. 39 Migrant labor camps 40 and residential
migrant housing41 need a permit prior to opening.42
Employment Eligibility
Private employers in the state must, after making an offer of employment which has been accepted by
a person, verify such person’s employment eligibility.43 An employer can verify this through the E-Verify
system 44 or by requiring the person to provide the same documentation that is required by the U.S.
Immigration Services on its Employment Eligibility Verification form.45
Effect of the Bill
Notwithstanding any other provision of law, the bill prohibits a county from levying any special
assessment on lands classified as agricultural, including nonresidential agricultural structures, unless
the revenue from the assessment is pledged for debt service and is needed to make required payment
on that debt. The bill specifies that this prohibition does not apply to nonagricultural structures,
including residential and nonresidential structures and their curtilage.
The bill defines “agricultural employee” to mean a person who produces a farm product; is seasonally
or annually employed in agricultural production; is lawfully present in the U.S.; is eligible to work at the
time of employment and remains so throughout the duration of that employment; an