APPLICATION FOR AGRICULTURAL … FOR AGRICULTURAL CLASSIFICATION / NOTIFICATION OF TANGIBLE ......
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1 of 9 Bartow Office 255 North Wilson Ave Bartow FL 33830 Ph: 863-534-4777 – Fax: 863-534-4753 Lakeland Office 930 E. Parker St. Suite 272 Lakeland FL 33801 Ph: 863-802-6150 – Fax: 863-802-6163 Winter Haven Office 3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881 Ph: 863-401-2424 – Fax: 863-401-2428 APPLICATION FOR AGRICULTURAL CLASSIFICATION / NOTIFICATION OF TANGIBLE RETURN REQUIREMENT Enclosed is an Application for Agricultural (AG) Classification, please complete the form per instructions attached and return it to this office on or before March 1, 2018. The deadline to file for AG Classification is March 1 st If you would like to receive verification that your application was received please provide your email address Florida Statutes allow property owners who do not timely file an application for agricultural classification to late file and provide the property appraiser with evidence that the owner was unable to apply in a timely manner or otherwise demonstrate extenuating circumstances. Therefore, this application must be submitted with a written explanation of good cause and or with proof of the extraordinary circumstances, which delayed the filing. Should you have any questions concerning the information requested, please contact Diana Aguirre at (863) 534- 4752 or [email protected]. OFFICE GUIDELINES FOR AGRICULTURAL CLASSIFICATION OF LANDS These guidelines are intended to provide assistance to those planning to make application for the Agricultural Classification. January 1 st is the statutory assessment date; therefore, the property must be in use on this date or a reasonable effort must have been made, and continues to be made, to place the property in agricultural use at or near January 1 st of the given tax year. These guidelines, while specific, are still “guidelines”. The granting or denying of all or part of a particular application for Agricultural Classification is a decision made after analyzing the entirety of the relevant facts and circumstances of the property. No final decision will be made on an application for an agricultural classification until all information relating to the application has been submitted and reviewed, the property has been inspected, and a final analysis of these factors. Under no circumstances shall an agricultural classification be promised to a taxpayer prior to completion of this final analysis, and no taxpayer is entitled to rely on any representation that his or her property will be granted an agricultural classification until such time as a final decision has been issued by the Property Appraiser’s office. Pursuant to Florida Statute 193.461 (1), the property appraiser has the authority to decide whether a parcel of land is entitled to an agricultural classification. Pursuant to Florida Statute 193.461 (2), any landowner whose land is denied agricultural classification by the property appraiser may appeal to Value Adjustment Board.
Transcript of APPLICATION FOR AGRICULTURAL … FOR AGRICULTURAL CLASSIFICATION / NOTIFICATION OF TANGIBLE ......
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
APPLICATION FOR AGRICULTURAL CLASSIFICATION /
NOTIFICATION OF TANGIBLE RETURN REQUIREMENT
Enclosed is an Application for Agricultural (AG) Classification, please complete the form per instructions attached
and return it to this office on or before March 1, 2018.
The deadline to file for AG Classification is March 1st
If you would like to receive verification that your application
was received please provide your email address
Florida Statutes allow property owners who do not timely file an application for agricultural classification to late
file and provide the property appraiser with evidence that the owner was unable to apply in a timely manner
or otherwise demonstrate extenuating circumstances.
Therefore, this application must be submitted with a written explanation of good cause and or with proof of the
extraordinary circumstances, which delayed the filing.
Should you have any questions concerning the information requested, please contact Diana Aguirre at (863) 534-
4752 or [email protected].
OFFICE GUIDELINES FOR AGRICULTURAL CLASSIFICATION OF LANDS
These guidelines are intended to provide assistance to those planning to make application for the Agricultural
Classification. January 1st is the statutory assessment date; therefore, the property must be in use on this date or
a reasonable effort must have been made, and continues to be made, to place the property in agricultural use at
or near January 1st of the given tax year.
These guidelines, while specific, are still “guidelines”. The granting or denying of all or part of a particular
application for Agricultural Classification is a decision made after analyzing the entirety of the relevant facts and
circumstances of the property. No final decision will be made on an application for an agricultural classification
until all information relating to the application has been submitted and reviewed, the property has been
inspected, and a final analysis of these factors. Under no circumstances shall an agricultural classification be
promised to a taxpayer prior to completion of this final analysis, and no taxpayer is entitled to rely on any
representation that his or her property will be granted an agricultural classification until such time as a final
decision has been issued by the Property Appraiser’s office. Pursuant to Florida Statute 193.461 (1), the
property appraiser has the authority to decide whether a parcel of land is entitled to an agricultural
classification. Pursuant to Florida Statute 193.461 (2), any landowner whose land is denied agricultural
classification by the property appraiser may appeal to Value Adjustment Board.
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
Minimum Guidelines
Florida Statutes 193.461 (3) (b) states “size, as it relates to specific agricultural use; but, in no event shall minimum
acreage be required for agricultural assessment.” Parcels must be large enough to sustain a commercial operation.
Hobby Farms or livestock/produce for personal use does not qualify.
Citrus
• Groves are recommended to be 4 acres or part of a larger operation.
• Land must have been prepared or planted by January 1st, or a signed contract for trees must be provided.
• The number of trees per acre, the variety of citrus, and the effective age of the trees, is to be submitted with the
application. A minimum of 100 trees per acre is the current standard.
• Proper care and management of the grove must be evident and records provided upon request. Best
Management Practices should be used.
• Specialty groves and organic operations will be evaluated on a case by case basis.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• Income and expense information should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Pasture
• Pasture land is recommended to be 10 acres or part of a larger operation.
• A commercial herd of at least 6 head of cattle must be maintained on any operation of 20 acres or less.
• For parcels larger than 20 acres, herd size will be determined by quality of pasture land.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• Receipts from the sale of stock and expenses incurred from the Ag operation are required.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• Provide the number of cattle currently on the property.
• Provide the number of cattle sold within the last 12 months.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
Nursery
• Ornamental and Citrus nurseries are recommended to be 1 acre, irrigated and stocked.
• In-Ground and Tree nurseries are recommended to be 4 acres irrigated and stocked
• Attach to the application a list of the type of plants grown in the nurseries.
• Proper care and management of the nursery must be evident and records provided upon request. Best
Management Practices should be used.
• Receipts from the sale of stock and expenses incurred from the Ag operation are required.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• Operation must be wholesale – please provide a list of all commercial accounts.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Goat Farm
• Goat farms are recommended to be 3 acres or be part of a larger operation.
• A commercial herd of goats of at least 12 must be maintained.
• Provide the number of goats currently on property.
• Provide the number of goats sold within the last 12 months.
• Receipts from the sale of stock and expenses incurred from the Ag operation are required.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Hay Production
• Hay fields are recommended to be 5 acres or part of a larger agricultural operation.
• An indicated effort has been made to maintain and care sufficiently for this type of land, i.e. fertilizing, mowing,
weed management, etc. Best Management Practices should be used.
• At least 2 cuts should be expected within 12 months.
• Date Stamp pictures of hay cuts.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• Receipts from the sale of hay and expenses incurred from the Ag operation are required.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
Timber
• Timber operations are recommended to be at least 5 acres or part of a larger agricultural operation.
• A Timber Management Plan signed by a forester is required.
• Expenses from following this timber management plan should be included.
• Proper care and management of the timber must be evident and records provided upon request. Best
Management Practices should be used.
• Typically 600 to 800 trees per acre are planted, a commercial stand of planted pines requires survival rate of 400
trees per acre.
• Tree and Planting costs and expense records are required.
• Receipts from the sale of timber and expenses incurred from the Ag operation are required.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Sod
• Sod operations are recommended to be 10 acres or part of a larger agricultural operation.
• List sod types.
• Proper care and management of the sod must be evident and records provided upon request. Best
Management Practices should be used.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• Receipts from the sale of sod and expenses incurred from the Ag operation are required.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Crops
• Cropland operations typically consist of 2 acres or more. Size and Scope must be commercial.
• Proper care and management of the crop must be evident and records provided upon request. Best
Management Practices should be used.
• List crop types.
• Receipts from the sale of crop and expenses incurred from the Ag operation are required.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
Horses
• Horse Breeding operations typically consist of 10 acres or more. Size and Scope must be commercial.
• Horse breeding operations must have at least 3 brood mares.
• Pleasure horses do not qualify.
• Receipts from the sale of stock and expenses incurred from the Ag operation are required.
• Documents such as insemination reports, stud fees, marketing information, registration papers, etc. are
required.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
Miscellaneous
• Miscellaneous operations may include fish, bees, poultry, hogs, fruit and nuts, grapes, etc.
• Minimum requirements will vary according to each type of operation.
• Receipts from the sale of stock and expenses incurred from the Ag operation are required.
• Provide an 18 month chronological timeline of all agricultural activity on the parcel beginning on June 1, 2017.
• If property is leased, the lease must be in effect as of January 1st and a copy must be attached to the application.
• A lease by itself is not sufficient evidence that a parcel is in commercial agricultural use.
• If any licenses, permits, or agricultural certifications are required by federal, state, or local governments, they
should be submitted.
• Schedule ‘F’ from IRS tax return.
• Provide a 3-year business plan.
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Bartow Office
255 North Wilson Ave Bartow FL 33830
Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office
930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office
3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
STEPS TO COMPLETE APPLICATION FOR
AGRICULTURAL CLASSIFICATION
Review the Minimum Guidelines for your AG operation and gather the
necessary supporting documentation.
Check the appropriate box and complete the Tangible Personal Property
Information on the Notification of Tangible Return Requirement on page 7
Complete the Application and Return for Agricultural Classification of Lands on
page 8
Submit the Ag Application, Tangible Personal Property Information, and
supporting documentation of agricultural operation.
The deadline to file for AG Classification is March 1st
EMAIL TO: [email protected]
– OR –
MAIL TO: Polk County Property Appraiser
Attn: AG Department
255 North Wilson Ave
Bartow FL 33830
You will be notified in writing on or before July 1st, if your application for Agricultural Classification is denied.
OPTIONAL
If your Agricultural Classification is granted, you may be required to file a
Tangible Personal Property Return. You may file your Tangible Personal
Property Return via mail or by visiting our website at www.polkpa.org. Under
Quick Links (on the left side) select File TPP Return.
The deadline to file your Tangible Return is April 1st
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Bartow Office 255 North Wilson Ave Bartow FL 33830 Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office 930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office 3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
NOTIFICATION OF TANGIBLE RETURN REQUIREMENT
Our records indicate that you own, operate, or have started an agricultural operation in Polk County. Florida Statute 193.052 requires that all Tangible Personal Property be reported each year to the Property Appraiser’s Office. Most machinery and equipment owned by agricultural (AG) enterprises, such as yours, is subject to ad valorem taxation. Any supplies related to the AG operation(s) must also be reported. In keeping with our goal of providing more efficient service, you can now file your Tangible Return ONLINE.
The deadline to file your Tangible Return is April 1st
Begin the online filing process by visiting our website at www.polkpa.org. Under Quick Links (on the left side) select File TPP Return. The application is easy to use and provides two convenient options for submitting your tangible return.
• Edit asset data within the application or • Upload and import tangible assets via an Excel spreadsheet.
If you are an existing business and have no asset changes from last year you ONLY need to click the submit tab to sign and submit your online return.
The deadline to file a tax return is April 1, of each year. If you do not file a return or extension by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption. An account will be created for all non-filers and an assessment, which represents an estimate based on the value of similar businesses, will be assigned.
Please check ONE of the boxes below, provide the requested name, address, etc., in the space provided, and return this page with your agriculture application.
� My tangible personal property is already being reported. My tangible personal property account number is: ____________________________
� �
I own tangible personal property and will report all assets on a tangible tax return prior to April 1. I have completed the Tangible Personal Property Information box on the right. Though my real property qualifies for agricultural classification, I DO NOT OWN ANY TANGIBLE PERSONAL PROPERTY because all tangible equipment is owned by the lessee/caretaker of the agricultural operation. I understand that it is the responsibility of the lessee/caretaker to complete a tangible tax return. I am providing the lessee/caretaker’s information in the Tangible Personal Property Information on the right.
TANGIBLE PERSONAL PROPERTY INFORMATION My Information is supplied below. Lessee or Caretaker Information is supplied below.
Owner’s Name: Doing Business As:
Street Address: City, State, Zip:
Telephone Number: Email Address:
Real Estate Parcel #:
AG Commodity: Today’s Date:
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Bartow Office 255 North Wilson Ave Bartow FL 33830 Ph: 863-534-4777 – Fax: 863-534-4753
Lakeland Office 930 E. Parker St. Suite 272 Lakeland FL 33801
Ph: 863-802-6150 – Fax: 863-802-6163
Winter Haven Office 3425 Lake Alfred Rd, 3 Gill Jones Plaza Winter Haven FL 33881
Ph: 863-401-2424 – Fax: 863-401-2428
