FL H0575

Allows property appraisers to grant agricultural land classifications to applicants who miss the March 1 deadline if they provide sufficient evidence of extenuating circumstances or inability to apply timely, with an appeal option to the value adjustment board for a $15 nonrefundable fee.

Participation in dispersed water storage programs does not change a land's agricultural classification unless the land is diverted to a nonagricultural use.

Expands the definition of "agricultural production" to include storage of raw products on a farm for sales tax purposes.

Exempts the first $20,000 of the sales price of trailers weighing 12,000 pounds or less purchased by farmers for agricultural use from sales and use tax, and exempts stakes used to support plants during agricultural production from sales and use tax.

Authorizes private landowners with Department of Agriculture and Consumer Services best management practice agreements to establish a baseline condition of wetlands and surface waters at their own expense before making improvements.

Effective date: July 1, 2014.