For more information on Small Farms, visit our website at: or contact your local County Extension Agent.

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1 The 2011 Educational Program Committee is pleased to share conference educational materials with you under the condition that they are used without alteration for educational and non-commercial use only. All materials are protected by copyright law. The authors kindly request their work is properly cited, including the date of publication. For more information on Small Farms, visit our website at: or contact your local County Extension Agent. For inquiries about this topic, please contact: Danielle Treadwell, Educational Program Chair. Phone: (352) Suggested Citation: Author Full Name. Title of Presentation or Handout University of Florida-IFAS and Florida Agricultural and Mechanical University- CESTA Florida Small Farms and Alternative Enterprises Conference. July 15-17, Kissimmee, FL.

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3 The Most Common Reasons Tardy application or failure to file as a new owner Failure of owner or lessee to care for the land using accepted commercial agricultural practices

4 Pursuant to F.S (3), an application for agricultural classification must be filed with the Property Appraiser by March 1st of the tax year for which the classification is sought. DEADLINE: MARCH Failure to file an application by March 1st constitutes a waiver of the classification privilege for that year.

5 To qualify for an agricultural classification, the property must be used primarily for bona fide agricultural purposes, which has been defined as good faith commercial agricultural use of the land.

6 Florida courts have held that the character of a particular parcel of land, including whether or not it should be classified as agricultural, is determined by its use as of January 1 st.

7 Properties in transition Rotation of agricultural commodities among different parcels

8 The problems tend to arise when a property is being newly converted to agricultural use.

9 Transitioning from one type of growing crop to another can sometimes create confusion. Communication with your local Property Appraiser is important.

10 For cattle-grazing operations, problems can also arise if the cattle is frequently rotated among different parcels, leaving some parcels with no cattle present on January 1st.

11 In cases where the owner has leased the land, the owner must ensure that the lessee promptly responds to any questions or document requests from the Property Appraiser s office or the owner may be faced with a denial letter.

12 Contact your Property Appraiser and speak to the appraiser who oversees agricultural classifications. Surprisingly, issues can often be worked out or better understood with just one phone call. You can also ask to meet with the appraiser in person.

13 If, after communicating with the appraiser, you still feel you have a legitimate case for being awarded an agricultural classification, you may appeal the denial by filing a petition with the county Value Adjustment Board (VAB).

14 In small counties, the petition will be heard before the full Value Adjustment Board, which consists of two members of the county commission, one school board member, and two citizen members.

15 That depends on the size of your county. In larger counties, the petition will be heard by an attorney Special Magistrate, whose recommendations will be either approved or rejected by the full VAB.

16 The petition must be filed with the Clerk of the Value Adjustment Board no later than 30 days after the Property Appraiser mailed the notice of denial. In most counties, the Clerk of the Value Adjustment Board is the Office of Board Records for the County Clerk.

17 The VAB Clerk will schedule your hearing. You will receive a notice 25 days prior to your hearing date indicating the time and place of the hearing.

18 At least 15 days before the hearing, Petitioner shall provide the Property Appraiser with any and all evidence he/she will present at the hearing. Petitioner may also request, in writing, that the Property Appraiser provide his/her evidence to Petitioner. If presented with a written request, the Property Appraiser must provide Petitioner with his/her evidence at least 7 days prior to the hearing date.

19 No evidence shall be considered by the board or special magistrate except when presented and admitted during the time scheduled for the petitioner s hearing, or at a time when the petitioner has been given reasonable notice. See Rule 12D-9.025(4)(a), F.A.C.

20 It is the petitioner s responsibility to bring three copies of the evidence/documents that he has exchanged with the Property Appraiser. Only evidence that was properly exchanged may be presented at the hearing. You will also be allowed to offer oral testimony and/or bring witnesses who testify

21 Others waiting to be heard A representative from the Property Appraiser s Office The VAB Clerk The Special Magistrate The public

22 The hearing will be recorded. The Special Magistrate will give an opening statement which may include instructions. The Special Magistrate will call each petitioner individually. You may ask that everyone be sworn in. The Special Magistrate will do the swearing in.

23 The Property Appraiser s representative will be the first to present his/her evidence. When they have concluded their presentation, it will be your turn. You will be given the opportunity to question one another directly as well. The Special Magistrate may also direct questions to either or both of you to help clarify the issues being debated.

24 Admitted Evidence Sufficient Evidence Relevant and Credible Evidence

25 Under Rule 12D-9.025(1), F.A.C., as part of administrative reviews, the Board or special magistrate must: 1. Review the evidence presented by the parties; 2. Determine whether the evidence presented is admissible 3. Identify whether the evidence is admitted or not 4. Consider the admitted evidence

26 The standard of proof that applies in administrative reviews of the classification or exemption status is called preponderance of the evidence, which means greater weight of the evidence. See Subsection (2)(d), F.S., and Rule 12D-9.027(5), F.A.C.

27 It is evidence that more likely than not proves the Property Appraiser s determination should be overturned and the petition granted. See Gross v. Lyons, 763 So.2d 276 (Fla. 2000).

28 When applied to evidence, the term sufficient is a test of adequacy. See Rule 12D-9.027(6), F.A.C. Sufficient evidence is admitted evidence that has enough overall weight, in terms of relevance and credibility, to legally justify a particular conclusion. See Rule 12D-9.027(6), F.A.C.

29 The Board or Special Magistrate must decide whether the admitted evidence, regardless of which party presented the evidence, has sufficient weight (in relevance and credibility) to legally justify overturning the Property Appraiser s original determination and granting the exemption.

30 It is unlikely the Special Magistrate will announce his/her recommendations to you or the Property Appraiser during the hearing. Their written recommendation will be delivered to the VAB Clerk who will mail a copy to you.

31 The VAB will convene after all hearings for the year are concluded to consider the recommendations from each of the Special Magistrates.

32 Failure to pay the property taxes for the year in dispute and any subsequent years will likely result in dismissal of the case for lack of jurisdiction pursuant to F.S Beginning this year, you must pay your taxes before the delinquency date or your case may not be heard by the VAB or its Special Magistrate.

33 Taxpayers who do not prevail before the VAB may take a further appeal to the local circuit court, but that appeal must be filed within 60 days of the VAB decision.

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