Several legislative proposals have been pre-filed for the 2011 regular legislative session.  We first cover proposals which will have the most significant direct and specific impact on forestry and agricultural property and taxation.  Other proposals affecting all property owners are noted; however, the list is not comprehensive.  Some bills have more than one related proposal and may or may not have an identical or similar bill in the other legislative chamber.  

At this time, no proposals affect FS 193.461, the (Greenbelt) Classified Use Agricultural statute. 

SB 858 is the “Agricultural Land Acknowledgement Act” prohibiting certain restrictions on farm operations.  It prohibits charging storm water management fees to certain agricultural operations.  Additionally, the proposal requires certain developers to sign an acknowledgement of adjacent agricultural property.  Further, it exempts farm fencing from the Florida Building Code, revises the definition of Non-Residential Farm Buildings, and adds to previous language (permits) exempting Non-Residential Farm Buildings and farm fences from county/city codes and fees.  The proposal also contains an expansion of the list of agricultural waste materials which may be burned on the farm.

This bill is a repeat from 2010; it was passed by the Legislature and vetoed by Governor Crist.  The Legislature may override the veto instead of processing this bill.

SB 456 is also a repeat from 2010.  The 2010 proposal was left hanging at the end of the 2010 session.  The proposal is implementing legislation for the 2008 Working Waterfronts Constitutional amendment provisions for classified use assessment of certain waterfront properties.  The proposal provides for assessment by the income approach, requires a new application if a lessee changes, and includes provisions for application, tax recapture, and penalties.

SB 606 deletes authority for counties and cities to adopt fertilizer management practices more stringent than a standard FDACS model.  The proposal, known as the Florida Friendly Fertilizer bill, provides exclusive authority to FDACS to regulate sale, composition, use/application, and formulation of fertilizer.

HB 421 provides an exemption to some water management requirements and authorizes FDACS to made determination of qualification for the exemption.

SB 1246 is a proposal to limit trespass on agricultural operations.  The proposal prohibits entry on agricultural property without written consent of the owner or owner’s representative.  Violation is a first degree felony.  The proposal also prohibits a person from taking pictures, photography, video, etc. at or on an agricultural property without the written consent of the owner or owner’s representative.  Violation is also a first degree felony.

SB 940 provides a Value Adjustment Board petitioner the right to be provided, without requesting it, the County Property Appraiser’s assessment supporting documentation 14 days prior to a VAB hearing.  This proposal is a repeat from 2010. 

SB 270 doubles the property tax early payment discount from 4-3-2-1% to 8-6-3-2%.

 SB 478 makes significant changes to the tax certificate process; three related proposals have been filed.

Additionally, 12 proposals have been filed relating in some manner to tax millage rates and special assessment levies.  Several other proposals relate to Homestead Exemption limitations and changes.