A very important day for the Citrus County Property Appraisers office is March 1st. Well really, it's a very important day for the property owners of Citrus County. Why you might ask?  Well, that is the deadline to file for any residency-based property tax exemptions as well as the agricultural classification. If you haven’t already filed for your homestead exemption yet, or submitted your application packet for the agriculture classification, we encourage you to do so as soon as possible. So, let’s talk about both of those more in depth below.

One thing to remember is, when a property is sold the homestead exemption and the agriculture classification are both removed, the assessed value increases to the just/market value for the new year. This scenario is something we hear about frequently from homebuyers. That they weren’t aware that the tax amount would increase so dramatically, or they didn’t know they had to file for their own homestead exemption, or have a bona fide commercial agriculture business. Now, if you choose to not homestead your property, keep in mind that you will not benefit from that 3% limitation. Instead, all non-homesteaded properties annual assessment can increase up to 10% each year.

So what do you need to file for homestead exemption? For starters you must have legal or beneficial title, and be residing in the home as of January 1, 2025. When filing for the homestead exemption, you will need the following documents for all property owners applying: Florida Driver’s License/Florida ID Card, Florida Vehicle Registration (if you drive), & Florida Voter Registration (if you vote). Documents should reflect the address of your homesteaded property. In addition, your social security card/number, immigration documents if not a U.S. citizen, are the basics that will be required.

If you are married and your spouse is not an owner on the property, we will still require their information as well. Now, if your spouse has a homestead exemption on their home and you want to apply for a homestead at your residence, unfortunately that won’t work. A married couple is only entitled to receive one homestead exemption per the Constitution of The State of Florida, Article VII, Section 6 (b).

“I already have a homestead exemption”. That’s great! Then you do not need to reapply for that exemption each year. We will automatically renew your exemption(s) annually as long as you still qualify. Florida Statute 196.011 (9)(b) requires the owner to notify the Property Appraiser's office whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property. A “no longer qualified” status may be due to the property being rented, is no longer your permanent residence, or there is a change in ownership due to a sale, marriage, divorce, death.

Now let’s dive into ag. Since I brought up statutes let’s talk about the main one that dictates a lot of what we do and decide. The Agricultural Classification is regulated by Florida Statutes 193.461 (3) (b) which reads, “Subject to the restrictions specified in this section, only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The term “bona fide agricultural purposes” means "good faith commercial agricultural use of the land.”

We review every application on a case-by-case basis. Every property stands on its own and that goes for even if the property had previously been classified as “agricultural”, that doesn’t mean it is currently.  In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration.   The length of time the land has been so used.  Whether the use has been continuous.  Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment.   Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices.  Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. 

Only those land parts used in the commercial agricultural endeavor are included in the Agricultural Classification. A home, surrounding land and the outbuildings are not included. If the home is the owner’s primary residence, the owner may apply for a Homestead Exemption.

Like the homestead exemption, the Agricultural Classification has an annual filing period which is between January 1st and March 1st. However, January 1st is the statutory assessment date for all property, therefore, to qualify for agricultural classification a property must be in bona fide agricultural use on or before that date or otherwise a reasonable effort must have been made to place the property in bona fide agricultural use by January 1st.

Like I previously stated, just because a property previously had the agricultural classification, doesn’t mean that there will always be ag. The agricultural classification is not transferable to a new property owner.  If a property is sold or the ownership transferred in some way, a new application for agricultural classification by the new property owner must be timely filed if the property is continued in bona fide agricultural use.

Our office makes every effort to ensure the homeowners of Citrus County understand the exemption/classification processes. The staff at the Citrus County Property Appraiser’s office are always available to answer any questions you may have in both of our offices, or chat with us during business hours on our live chat feature online at www.citruspa.org.