Denial of an Agricultural Classification

Agricultural Exemption Renewal is automatic if there are no changes from the previous year. The most common reasons for removing the Agricultural Classification are:

• the property's usage changed from agricultural
• the property had a change of ownership who failed to timely apply for Agricultural Classification for the year following.

It is important to notify the Property Appraiser Department of any changes in use so we may adjust your classification. The use must be in place by January 1st and financial documentation must also be submitted pertaining to its use.

Denials

The Appraisers Office will mail out Denial Letters to petitioners that have had their Agriculture Applications denied by July 1st of the applications tax year.

If you receive a Denial Notice:

• The Agriculture Section will have the following dates to resolve any issues.
  July 1st through July 31st and again for approximately 25 days after the TRIM notice goes out, the deadline is on the TRIM notice itself.
• If the application is still denied, the property owner can file a petition to have a Special Magistrate hear his case at a Value Adjustment Board. The Value Adjustment Board Office is located in the Downtown Government Center; 111 NW 1st Street, Miami, Fl. 33128, 17th Floor - Suite 1720. The owner must file this petition on or before the deadline on the TRIM notice.

Your property can have both Homestead Exemption and an Agricultural Classification. Since the Agricultural Classification portion is a Commercial use, this portion is not capped by Amendment 10 (Save Our Homes). If at any time you loose your Agriculture Classification, you must reapply for Homestead Exemption for that portion of the Agricultural Classification lost.