Fla. Stat. 193.451
Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability

(1)

Growing annual agricultural crops, nonbearing fruit trees, nursery stock, and aquacultural crops, regardless of the growing methods, shall be considered as having no ascertainable value and shall not be taxable until they have reached maturity or a stage of marketability and have passed from the hands of the producer or offered for sale. This section shall be construed liberally in favor of the taxpayer.

(2)

Raw, annual, agricultural crops shall be considered to have no ascertainable value and shall not be taxable until such property is offered for sale to the consumer.

(3)

Personal property leased or subleased by the Department of Agriculture and Consumer Services and utilized in the inspection, grading, or classification of citrus fruit shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. It is the expressed intent of the Legislature that this subsection shall have retroactive application to December 31, 2003.

Source: Section 193.451 — Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability, https://www.­flsenate.­gov/Laws/Statutes/2024/0193.­451 (accessed Aug. 7, 2025).

193.441
Legislative intent 193.451
Annual growing of agricultural crops, nonbearing fruit trees, nursery stock 193.461
Agricultural lands 193.462
Agricultural lands 193.481
Assessment of mineral, oil, gas, and other subsurface rights 193.501
Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted 193.503
Classification and assessment of historic property used for commercial or certain nonprofit purposes 193.505
Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted 193.621
Assessment of pollution control devices 193.623
Assessment of building renovations for accessibility to the physically handicapped 193.624
Assessment of renewable energy source devices 193.625
High-water recharge lands 193.703
Reduction in assessment for living quarters of parents or grandparents 193.4516
Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening 193.4517
Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael 193.4518
Assessment of agricultural equipment rendered unable to be used due to Hurricane Idalia 193.4613
Agricultural lands used in production of aquaculture 193.4615
Assessment of obsolete agricultural equipment 193.6255
Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas

Current through Fall 2025

§ 193.451. Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability's source at flsenate​.gov