Classifying Property as Agricultural
For Property Tax Purposes
To receive a DR-499C agricultural classification application form, contact your property appraiser. Information on how to contact your property appraiser is available in the Government Listings (the Blue Pages) of your local telephone directory or on the web at www.myflorida.com/dor/property/appraisers.html
By having their property classified as agricultural for property tax purposes, farmers receive reductions in their property tax bills. Farmers receive blank agricultural classification renewal cards in the mail in early to mid-January from their property appraiser.
Under a 2002 law, farmers who don’t fill out and send in their green agricultural-classification cards could be throwing away their tax benefit. Under the new law, farmers must actively certify to property appraisers that they are entitled to the agricultural classification. If they fail to fill out and send in the DR-499C application or an application provided to them by their local property appraiser, the applicant may lose the tax benefit they receive from their agricultural classification.
Here is a link to the UF/IFAS Handbook of Florida Agricultural Laws: Taxation and Property Rights Related to Agricultural Lands http://edis.ifas.ufl.edu/FE119
Download Forms for Agricultural Classification of Lands
Florida Department of Revenue Form DR-482:
Application for Agricultural Classification of Land
http://dor.myflorida.com/dor/forms/2009/dr482fillable.pdf
Florida Department of Revenue Form DR-482HW:
Application and Return for High-Water Recharge Classification of Lands
http://dor.myflorida.com/dor/forms/2009/dr482hw.pdf
Florida Department of Revenue Form DR-499:
Renewal Application for Agricultural or High-Water Recharge Classification of Lands
http://dor.myflorida.com/dor/forms/2009/dr499.pdf
Florida Department of Revenue Form DR-499C:
Renewal and Certification of Agricultural Classification of Lands
http://dor.myflorida.com/dor/forms/2009/dr499c.pdf
Florida Department of Revenue Form DR-499AR:
Automatic Renewal Receipt for Agricultural or High-Water Recharge Classification of Lands
http://dor.myflorida.com/dor/forms/2009/dr499ar.pdf
Sales Tax Exemption for Electricity Used in Agriculture
For information about sales tax exemption for electricity used for agricultural purposes or for certain power farm equipment, contact the Florida Department of Revenue at:
Telephone: 1-800-352-3671
Web: www.myflorida.com/dor
| Mail: | Florida Department of Revenue |
| Taxpayer Services | |
| 1379 Blountstown Highway | |
| Tallahassee, FL 32304-2716 |
