FL S1678

Authorizes property to be classified as agricultural at time of purchase if the purchaser owns an established agriculture business (operating at least 5 years on agricultural land), has completed Department of Agriculture training programs, the property is zoned for agricultural use, and a site plan with building construction plan is submitted.

Requires property classified as agricultural under the new provision to obtain standard agricultural classification under existing statute within 5 years or face retroactive reclassification as nonagricultural from the date of purchase, with the property appraiser able to extend the 5-year period upon written request.

Mandates property appraisers notify purchasers of their rights under Florida statute 823.14 and compliance requirements for any applicable flood plain management ordinances when agricultural classification is granted.

Updates cross-reference in aquaculture assessment statute to reflect the renumbering of agricultural classification provisions from subsection (6) to subsection (7).

Takes effect July 1, 2023.