Per Florida Statute it means a commercial agricultural use of lands.  Per the  Florida Department of Revenue:  “Good faith commercial agricultural use of property is defined as the pursuit of an agricultural activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and realizing a reasonable profit.”  Therefore, it must be a for-profit business enterprise with business records; including all required licenses.

No, your agricultural business may be of any form of legal for-profit entity:  Sole Proprietorship, Partnership, C Corporation, S Corporation, or LLC.  Consult legal advice which may be best for you.

No, by definition “bona fide agricultural use is “for profit”.

No, that would be a non-profit business also, and by definition “bona fide agricultural use is “for profit”.

Agricultural zoning and agricultural classification are not the same thing.  Zoning is permissible use.  Whereas classification is for established use and must be applied for and approved.  And the primarily use of the land must be an agricultural activity in pursuit of a reasonable profit.

Yes, if their cattle operation is the primary use of the lands; if their cattle operation is a commercial operation; and if there’s a lease between you.

Agricultural classification in not transferrable, even if the parties are related.  Taxes will be assessed based on the parcel’s classification and ownership status as of the January 1 assessment date of the year you close on the purchase.  Then the parcel will be reclassified to non-agricultural the first January 1 after your purchase.  You would need to apply and be approved to have it classified as agricultural again.

Yes, you can.  However, agricultural classification is for only that portion of lands used primarily for bona fide agricultural purposes.  It does not pertain to any buildings or other improvements, nor any portion of the land consisting of a homesite and curtilage.  But any buildings or other improvements that the primary use is for the support of the bona fide agricultural operation will come out of the homestead.  Any current homestead cap savings (difference between Market Value and Assessed Value) that may be attributed to any lands of a parcel reclassified as agricultural and any buildings or other improvements that the primary use is for the support of such lands will be lost.  Any lands reclassified from agriculture to non-agriculture shall be assessed under the provisions of Florida Statues 193.011 and 193.1555 as well as any buildings or other improvements that come out of the homestead. It is the landowner’s responsibility to understand the implication of reclassifying of their parcel, or a portion of their parcel, to the agricultural classification.

Manatee County has waived the annual application requirement.  However, the classification is subject to annual review by the PAO for continual bona fide agricultural use which the classification was granted.  It is your responsibility to notify the Property Appraiser Office of anything that may affect the agricultural classification.  This includes a change from one agriculture use to another. Though an annual application is not required, the landowner, or lessee if applicable, of existing agricultural classified lands may submit at any time to the Property Appraiser Office updated supporting documentation.

Agricultural classification can only be granted for established use of the lands; not for planned or future use.  And the PAO is bound by the tax year as when it can be granted, by statute.  The PAO cannot suggest or recommend to a landowner an agricultural use; nor how to begin an agricultural commercial operation for a landowner to obtain agricultural classification.  You should inquire of the parcel’s jurisdiction’s permitting department for other means of demonstrating bona fide agricultural use, if necessary.

Only the land is valued based on agricultural use. All structures and improvements on a parcel are subject to a “highest and best use” valuation.  Including structures and improvements that were agricultural exempt from permitting.  However, there are tax implications for any buildings or other improvements on parcels with agricultural classifications.

• • Any buildings or other improvements that the primary use is for the support of the bona fide agricultural operation which agricultural classification has been applied for and approved will not be included as part of any Homestead on the same parcel. Any current homestead cap savings attributed to such buildings will be lost.
  • Per Florida Statute 12.01(1)(r)(1-2) “… a county may not levy special assessments on lands classified as agricultural lands…unless the revenue from such assessments has been pledged for debt service and is necessary to meet obligations…[does] not apply to residential structures and their curtilage.

No, not if the cows are not for commercial purposes.  The cattle operation on your property must be in the pursuit of a reasonable profit or at least upon a reasonable expectation of meeting investment cost and realizing a reasonable profit to qualify for Agricultural Classification of Lands, aka Greenbelt.

Yes, you can IF you established a qualifying use by the January 1 qualifying use deadline; supported by the required documentation including financial results for those couple of days remaining of last year.

No, even if you established a qualifying use upon closing on the property.  Taxes are assessed based on a parcel’s classification and ownership status as of the assessment date January 1.