General Guidelines: Agricultural Classification of Lands
January 1st is the statutory assessment date; therefore, the property must be in use on this date. The granting or denying a particular application for agricultural exemption is a decision made after analyzing the entirety of circumstances surrounding the viability of the agricultural operation as a commercial entity.
It is the landowner’s responsibility to establish and demonstrate to the Property Appraiser’s Office (PAO) that the primary use of any lands being applied is a bona fide, commercial, agricultural use as of the tax year’s assessment date of January 1, and for the majority of the year.
This includes any lands that may be leased to others for agricultural purposes.
»» Learn More: Volusia County Agricultural Classification Guidelines
