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[click on the link below to go to
the detailed question and answer]
What is
Greenbelt?
How long has
Greenbelt
been available; and, is it available
in every Florida county?
Why can’t I find any Greenbelt literature?
What is the
benefit?
How much exemption
do I receive?
How can a
Greenbelt
appraisal be
so much less than a
market value?
What is the
purpose of the Greenbelt
Classification?
What about my
house?
Can I get Greenbelt on it, too?
How do I get a Greenbelt
Agricultural Classification on my
property?
I am a
new owner; and, the
previous owner had Greenbelt on the
property; do I need to do anything
to
continue the Greenbelt
Classification?
Are there
other requirements in addition
to filing the application?
How many acres of _______
do I need to qualify?
How many head
of ______ do I
need to qualify?
Do I need any
documentation that my property qualifies for the Greenbelt
Agricultural Classification?
I am a new owner and the property
appraiser rejected my application,
what do I do?
I have owned the
property for years; and the property
appraiser suddenly denied my
Greenbelt Agricultural
Classification; what do I do?
We can assist
you with filing applications,
defending your claim to
qualification, developing supporting
documentation, and provide
recommendations, management plans,
etc. for better qualifying your
property for the Greenbelt
Agricultural Classification; ie., we
can walk you through and assist you
with the entire process whether you
are a new owner, have been denied a
previously approved Classification,
or have concerns over the appraisal
value.
We can assist you with
meetings with the property appraiser
and appeals to the VAB, and can
assist you and your attorney with
litigation.
We can review
appraisal physical data, including
land use classification, acreage,
and productivity; we can review
appraisal economic data, including
costs, prices, yields, rents,
timber stumpage, and capitalization
rates.
We can help you with
any Greenbelt application, qualification, and
appraisal issue.
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 Do
these FAQs cover everything
related to Greenbelt
Agricultural Classification and
appraisals?
No,
the FAQs are not
comprehensive coverage of
all parts of the Greenbelt
Agricultural Classification
application and appraisal
process.
These FAQs primarily
address some of the high
points of the
qualification procedures and
requirements, rather than
the agricultural land
appraisal part of the
process.
Please
contact us for more
information.
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 What
is
Greenbelt?
Greenbelt
is the common term
used in many states
for various types of
preferential tax
relief treatment for
agricultural
properties,
including
forestland.
In
Florida,
it is used for the
statutorily provided
Agricultural
Classification,
and is frequently
also called an
Agricultural
Exemption.
It also has other
names both in Florida and other states:
Agricultural
Assessment,
Agricultural
Appraisal,
Classified Use,
Preferential
Assessment,
Agricultural
Covenant, and
Conservation Use
Covenant.
How long has
Greenbelt
been available; and,
is it available in
every Florida county? Why can’t I find any Greenbelt literature?
It has been
available Statewide
since the
implementing
statutes were
adopted in 1959;
but, the Greenbelt name won’t be found anywhere in the
statutes. Article
VII, Section 4 of
the Florida
Constitution
provides for
classification and
assessment of
agricultural
property based on
use.
Florida
Statutes 193.441,
193.451, and 193.461
contain the
provisions for
Agricultural
Classification (Greenbelt)
and assessments,
defining any
assessment at less
than the full value
as a Classified
Use assessment.
What is the
benefit?
How much
exemption
do I receive?
It is
not an exemption, but is a preferential and privileged assessment
based on land use.
It provides far
greater relief
from tax liability
than most
exemptions.
For some
agricultural land
uses, the reduction
in taxes for
Greenbelt
Classification
versus market value
may exceed 90%!
How can a
Greenbelt
appraisal be
so much
less
than a market value?
The appraisal is
based on what
appraisers call an
“income approach,”
and has
nothing to do
with the
market value of
the property. The
actual agricultural
use of the land and
the soil fertility
or capability are
determined, such as
Cropland, Soil
Capability Class
II. A typical
agricultural net
income for each use
and productivity is
determined and
capitalized to
provide a per-acre
value. Ex: A $30
net income per acre
will yield an
approximate taxable
value of $300 per
acre.
What is the
purpose
of the Greenbelt
Classification?
The Greenbelt
Classification
allows our farmers
and agri-business
to continue in
the business of
growing agricultural
products, including
affordable
food for our tables
and
renewable resource
fiber for
clothing, paper,
construction, and
bio-energy.
Agricultural land
provides
immense
environmental
benefits such as
open spaces, clean
water, clean air,
wildlife,
recreation, and
shields land from
development. Ex:
In a county with a
$20 per $1,000 tax
liability, a
Greenbelt
agricultural use
with a $50 per acre
net income and a
market value of
$10,000 per acre
would have an
approximate market
value tax liability
of $200 per acre;
i.e., the tax
liability would be
greater than the
income and the
business could
not be
maintained.
What about
my
house?
Can I get Greenbelt on it, too?
No, the house,
barns, buildings,
and yard (curtilage)
are assessed at
market value.
Florida Greenbelt
applies only to the
land.
Additionally, the
homestead exemption
limitations
currently in effect
can only be applied
to the house and
curtilage.
How do I get
a Greenbelt
Agricultural
Classification on my
property?
File form
DR-482, Application
and Return for
Agricultural
Classification of
Lands, between
January 1 and March 1, with the
Property Appraiser
in the county where
the property is
located.
I am a
new owner;
and, the
previous
owner had Greenbelt
on the property; do
I need to do
anything to
continue
the Greenbelt
Classification?
Yes. The
Greenbelt
Classification
does not transfer
automatically to the
new owner. You
must apply.
Are there
other
requirements
in addition to
filing the
application?Yes.
Statutory
requirements can be
found in FS
193.461. In short,
the law requires the
property be
used primarily for
bona fide
agricultural
purposes, defines
bona fide purposes
as good faith
commercial
agricultural use,
and then
provides 7 factors
which may be taken
into consideration
for determining
whether the use is
bona fide. These
factors include,
paraphrased: length
of time in
agricultural use,
continuity of use,
size of property,
leases, indicated
efforts, purchase
price, and other
occasionally
applicable factors.
The key words are
primarily
and
commercial.
You must be growing
and producing an
agricultural product
for sale at some
point in time.
The property
appraiser will
review the
application, inspect
the property, and
notify the applicant
of approval or
denial by
July 1. The
property appraiser
may also set local
county guidelines
(within limits) for such
factors as size
and stocking
benchmarks.
How many
acres
of _______ do I need
to qualify;
how many
head
of ______ do I need
to qualify?
No simple answer
is available for
this question. The
statute does not
provide a minimum
number of acres for
the parcel or for
the land uses, nor a
number of livestock,
nor a number of pine
trees, nor a number
of orchard trees,
etc. The statute
provides only:
“Size, as it relates
to specific
agricultural use;
but a minimum
acreage may not be
required for
agricultural
assessment."
Good judgment,
common sense,
economics, and
industry standards
must apply here.
Do I need
any
documentation that my property qualifies
for the Greenbelt
Agricultural
Classification?
Yes. When you
apply or re-apply,
supporting
documentation should
be provided and may
be requested by the
property appraiser,
whether you are a
new owner or the
property already
carries the
Classification.
Provide all
supporting documents
available such as
sales and expense
data, forest
management plans,
contracts, leases,
agreements, maps,
aerial photos,
forest stand maps,
timber cruises, Tree
Farm status, IRS
forms, and pictures
of crops,
livestock, timber,
and all physical
efforts made by you
on the property.
I am a new
owner and the
property appraiser
rejected my
application, what do
I do? Or, I have
owned the property
for years; and the
property appraiser
suddenly denied my
Greenbelt
Agricultural
Classification; what
do I do?
First, meet with the
property appraiser
and attempt to solve
the problem. If you
are not successful,
you may appeal by
filing a Petition to
the Value Adjustment
Board DR-486 (available
online
or from the property
appraiser’s office)
within 30 days of
the mailing of the
Notice of
Disapproval
form (DR-490). If
the VAB appeal is
not successful, your
next appeal venue is
to the circuit
court.
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