The agricultural classification is available to land that meets the requirements
set forth under applicable statutes, rules and regulations.
Specifically, pursuant to
Florida Statute 193.461 (3)(a) "No lands shall be classified as
agricultural lands unless a return is filed on or before March 1st of each
year, and (3) (b)…only lands which are used primarily for bona fide
agricultural purpose shall be classified agricultural." "Bona fide agricultural
purposes" means good faith commercial agricultural use of the land. Rules of the State
of Florida, Department of Revenue 12D-51.001 Classified Use Real Property Guidelines
can be found at
In order to start the process of acquiring an agricultural classification, the
lands to be considered for agricultural classification must be used primarily
for bona fide commercial agricultural purposes on January 1st of that year. In
addition, a completed agricultural classification application must be filed
with the Property Appraiser's Office by the March 1st deadline. A completed
application includes all appropriate documentation to support the application
including but not limited to leases, certifications etc.
Listed below are some general guidelines for how this office reviews the
applications and determines eligibility. These general guidelines should not be
considered solely definitive; minimum and maximum limits below are guidelines.
Each application is individually reviewed for a determination. In all cases,
agriculture solely for personal use is not considered a bona fide commercial
Citrus Land is typically a minimum of 5 acres in size and land must be
planted according to generally accepted schedules. Proper care and management
must be evident. A description of the variety, plantings and trees per acre
must be on file with the Property Appraiser's Office. Production of citrus
solely for your own use does not qualify as a commercial operation.
Citrus Health Response Program (CHRP) – Click here to view the policy of the Lee County Property Appraisers Office regarding the assessment procedure for the
appraisal of citrus groves and citrus lands under the Citrus Health Response Program as defined in 5B-63.001 of the Florida Administrative Code.
Pasture Land should be a minimum of 10 acres in size or used in
conjunction with other parcels of the same owner. Property must be fenced and
it should be evident that the land is maintained and cared for sufficiently
(e.g. fertilizing, liming, mowing etc.). The ratio of livestock to acreage and
the soil capability are factors that are considered in granting the
classification. For example, one cow on one acre is typically not a bona fide
commercial operation, while 50 cows on 100 acres could be. Production of
livestock solely for your own use does not qualify as a commercial operation.
If the property is leased, it must first meet the size requirements on its own,
and the lease and the agricultural use must be in place prior to January 1st. A
copy of the lease must be on file with the Property Appraiser's office.
Timber Operations requires implementation of a management plan typically
covering 10 acres of planted pine or 30 acres of predominately natural stand
(this applies to both hard wood and mixed tracts). A copy of the management
plan must be filed with the Property Appraiser's Office.
Apiaries: Click here to view
"what you need to know" regarding general information when applying for bee/apiary classification.
Aquaculture: Shrimp farms, tropical fish farms, and other miscellaneous
aquaculture, raised in either natural or artificial conditions, for human or
domestic animal consumption typically requires a one-acre minimum. Production
of any of these solely for personal use does not qualify as a commercial
Crop Land: Crops such as hay, wheat, corn or other field crops should be
a minimum of 10 acres in size. Other crops such as peppers, cabbage,
vegetables, etc. should be a minimum of 5 acres in size. Production of crops
and vegetables solely for your own use does not qualify as a commercial
operation. If the property is leased, it must first meet size requirements on
its own, and the lease and use must be in effect prior to January 1st. A copy
of the lease must be on file with the Property Appraiser's Office.
Horses: There should be at least 4 breeding horses (of which 3 must be
brood mares) or at least 4 boarding horses (leases for all boarding horses must
be on file with the Property Appraiser's Office). The property must be fenced
and a facility for breeding or boarding is required. The ratio of animals to
acreage is a factor in granting this classification. Other documentation may be
required. Typically one grazing horse does not constitute a bona fide agricultural
Nursery Land: An above ground (e.g. potted, containers, hanging, etc.) or
in ground (e.g. palm trees, oak trees, ornamentals or any marketable trees
etc.) water source, or setup with irrigation is required. Only areas actually
being used for the nursery and service area shall be entitled to agricultural
classification. Personal nurseries and gardens do not qualify for the
agricultural classification. Wholesale nurseries must have a State of Florida
Certificate of Nursery Registration on file with this office. Other documentation
may be required for this classification.
Other classifications will be handled on a case-by-case basis (e.g.
poultry, swine, rabbits etc.). Please feel free to contact this office with any
questions you have regarding other classifications.
The agricultural classification is a benefit to property owners that results in
a value based upon agricultural use; this value is typically less than the
parcel would be valued without the classification. Once granted, the parcel is
valued pursuant to
Section 193.461 (6)(a) Florida Statutes.
When property receiving an agricultural classification contains a residence
under the same ownership, the portion of the property consisting of the
residence and curtilage must be assessed separately to be entitled to the
"Save Our Homes" assessment limitation.
Click here for more information found in Florida Statute 193.461
(3)(d). Curtilage is typically defined as the land area around the residence.
Lee County Property Appraiser
Attn: Agriculture Department
P.O. Box 1546
Fort Myers, FL 33902
Phone: (239) 533-6162