Date Taxes Become Due The gross tax amount is due and payable in March to the Tax Collector. Discounts of 4% in November, 3% in December, 2% in January, 1% in February are given for early payment. Taxes become delinquent April 1st. Taxes are levied on a calendar-year basis, being paid in arrears for the period January 1st to December 31st.
For more information on Taxes, please visit the web site of the HIGHLANDS COUNTY TAX COLLECTOR.
We have some useful information about Agricultural Property. Select any of the links below to get more information.
Pursuant to Florida Statutes 193.461 (3) (a), “No lands shall be classified as agricultural lands unless an application is filed on or before March 1st each year.” Only lands used for Bona fide agricultural purposes shall be classified agricultural. Bona fide agricultural purposes means “good faith commercial use of the land.” The Florida Department of Revenue (12D-5.001) defines this as “the pursuit of an agricultural activity for a reasonable profit.” January 1st is the statutory assessment date: in order for property to be considered for agricultural classification, it must be in use as of January 1st each year.
These guidelines, while specific, are still “guidelines.” The granting or denying of all or part of a particular application for agricultural classification is a decision made after analyzing the entirety of relevant facts and circumstances utilizing Florida Statute 193.461 and applicable case law. No final decision will be made on an application for agricultural classification until sufficient information relating to the application is submitted and reviewed, the property has been inspected, and a final analysis of the factors set forth in Florida Statute 193.461 has been performed in relation to the specific facts and circumstances disclosed by such information and inspection. Under no circumstances shall an agricultural classification be granted prior to completion of this final analysis, made by the Highlands County Property Appraiser’s Office.
Appraisals will be conducted on a case-by-case basis. Soils and other factors relating to profitability shall be used in determining the viability of agricultural operations.
It is the responsibility of the landowner to make sure that the intended agriculture use complies with all state, county, and municipal codes ordinances, and deed restrictions.
The Application for Agricultural Classification of Lands is available below. You may fill it out then print it and mail it to the Highlands County Property Appraiser's Office or you may print it out, complete it by hand and then mail it in. The application is also available at our office where it can be completed.
Agriculture Classification Application
The Guidelines for Agriculture Classification of Lands are available below for review. Please take a moment to look these over as they can assist you with questions you may have about applying for Agriculture Classification.
Property used exclusively for the growth and harvesting of hay should be large enough to sustain commercial hay production. Hayfields shall be planted with grasses suitable for hay and intensely managed for maximum forage production. Sales receipts for hay MUST be submitted as well as documentation of fertilizer and weed control expenses. Commercial hayfields MUST be fertilized and baled a minimum of 2 times per year. Proper care and management consistent with accepted agricultural practices must be evident.
Timber operations require a timber management plan and must large enough to be considered a viable commercial venture. A typical stocking rate of commercially viable timber trees must be established. Proper care and management MUST be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
The term "Row Crops” is used to refer to agricultural products such as vegetables and sugarcane that are grown on a relatively short term basis. If the property is leased, the lease MUST be in effect on or before January 1st of the year in which agricultural classification is desired. A statement of expenses and/or caretaking costs must accompany the application. Proper care and management must be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
For new citrus groves, trees must be in the ground or on contract prior to January 1st of the application year. If a contract for trees is submitted, proof of deposit must accompany the application. Expenses or caretaking costs should accompany applications for existing groves. Proper care and management of the land and trees MUST be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
Nurseries are responsible to maintain state agricultural certificates and will be recognized only on the wholesale level. Operations that are strictly retail outlets do not qualify for the agricultural classification. Only areas that are used for production of nursery stock shall be classified agricultural. New tree farms shall have trees in the ground or a contract for nursery stock (and the property prepared for planting the nursery stock) by January 1st of the application year. Proper care and management of the nursery or tree farm MUST be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
Horses kept solely for pleasure that do not produce an income for their owners will not qualify for the agricultural classification. A statement of profit and loss may be requested to help in determining the commercial nature of the operation. For breeding operations, brood mares should be in production and a copy of foal sales or stud fees paid MUST accompany your application. Boarding operations MUST submit a copy of boarding/lease agreements effective on or before January 1st of the application year. Proper care and management must be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
Production of livestock for personal use and or pets will not qualify for the agricultural classification. A statement of profit and loss may be requested to help in determining the commercial nature of the operation. If the property is leased, the lease must be in effect on or before January 1st of the application year. A current copy of the lease MUST accompany the application and should indicate the terms: including without limitation, the length of the lease, the price paid, and contact information for the interested parties. For owner operated livestock production, the number of livestock on the property and the carrying capacity of the property will assist in determining the commercial nature operation. Proper care and management must be evident: including without limitation, fertilizing, liming, tilling, mowing, replanting, and any other accepted agricultural practices.
Beekeepers are required to submit a copy of their apiary registration certificate and any income information that may assist in verifying the commercial nature of their business. Typically, the State of Florida recognizes beekeepers with more than 100 hives as commercial and those with 40 or fewer as hobbyists (“Keeping Bees in Florida” ENY-134). With bee keeping, the care and maintenance necessary for agricultural classification is typically associated with the hive. Therefore, it is typically the area associated with the hives and honey extraction operation that will be entitled to the agricultural classification. Due to the relatively high value associated with bees and the typically small acreages associated with their primary use, beekeepers who own property that is not an integral part of their beekeeping operation are encouraged to pursue other forms of agriculture on the remaining portion of their property (often at significant tax savings even over the beekeeping values).
Fish hatcheries/farms, exotic fruits, and all other miscellaneous agriculture will be evaluated on a case-by-case basis with consideration taken for typical industry standards. Only that part of a parcel that is being used for commercial agricultural can be classified as agriculture land for tax purposes.