Tag Archives: greenbelt

blog, Economics & Taxes, Services

Greenbelt/ agricultural assessment service

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We Provide landowners, forestry business, attorneys, and county property appraisers expert witness testimony, technical advice, and/or evidence analyst in Greenbelt Agricultural Classification assessment litigation.

Assist property owners with acquisition of Greenbelt Agricultural Classification, including  application, qualification, and appeals.

Provide Greenbelt Agricultural Classified Use appraisal consulting for the public, agricultural and forest industry, and County and State government.

Conduct property inspections, including:  mapping; vegetative use classification; productivity classification; and acreage determination.

Provide Greenbelt Agricultural Classification educational/training (seminar, conference, speech, presentation, etc.) to foresters, appraisers, agricultural associations, financial (mortgage) institutions, and Boards of Realtors. 

Provide Greenbelt Agricultural Classification appraisal training for Property Appraisers and Department of Revenue.

Provide advice and assistance to financial institutions on issues related to Greenbelt Agricultural Classification.

Review Greenbelt Classified Use Agricultural assessments for government and private, including appraisal methodology and models, values, and physical data.

Develop agricultural appraisal models for County Property Appraisers.

Gather and analyze agricultural field and appraisal support (income) data.

Conduct administrative review and develop recommendations (for County Property Appraisers and Department of Revenue) for agricultural appraisal policies, procedures, methodology, and compliance with statutes and FAC Rules.

Review agricultural properties for County Property Appraisers and make recommendations for approval or denial of Greenbelt Agricultural Classification and/or assist with defense of decision.

The listed forestry and Greenbelt Agricultural Classification property tax consulting services are available to both private landowners and government agencies.

The Greenbelt consulting services are not intended as a substitute for, nor should they be construed as, legal advice or legal opinion.  You may need an attorney if you are denied, and wish to pursue, a Greenbelt Agricultural Classification for your property.

 

 

blog, Economics & Taxes, Services

Greenbelt Assistance Service

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        Sheep house can assist you with filing applications, defending your claim to qualification, developing supporting documentation, and provide recommendations, management plans, etc. for better qualifying your property for the Greenbelt Agricultural Classification; ie.,  If you are attempting  to qualify with livestock even better since we can provide you with the commercial practices of a sheep, goat or cattle operation. our service will cover every step from  site planning, livestock acquisition, local licensing and  property appraiser meeting. We can walk you through and assist you with the entire process whether you are a new owner, have been denied a previously approved Classification, or have concerns over the appraisal value. 

      We can assist you with meetings with the property appraiser and appeals to the VAB, and can assist you and your attorney with litigation. 

    We can review appraisal physical data, including land use classification, acreage, and productivity; we can review appraisal economic data, including  costs, prices, yields, rents,  timber stumpage, and capitalization rates.   

We can help you with any Greenbelt application, qualification, and appraisal issue.

Economics & Taxes, Services

Notice of Denial: Agricultural Classification of Land

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Notice of Denial of  Agricultural Classification of Land!   Agricultural Classification/Greenbelt application disapproved…!

It’s that time again.

We can help!

All denials of Agricultural Classification/Greenbelt applications and renewals must be mailed by the county property appraiser no later than July 1.  The denial of all or part of the acreage in an original application (form DR-482) will be recorded on the bottom of the form, action 2 or 3.  DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser, will be used as the denial notice for Greenbelt renewals.

What do you do now?  You must take action immediately , the decision  is final no later than 30 days from the postmark date on the denial notice.  Some property appraisers mail out denial notices prior to July 1; i.e., your time frame for action may be prior to the end of July or may have already expired.  If after receiving the denial notice, you are unable to convince the property appraiser your property is qualified for Greenbelt, and want to appeal the denial, you must file a petition (DR-486) to the Value Adjustment Board by the 30th day following the postmark date.  The Value Adjustment Board will determine hearing dates later; and, you will be notified.  If you are unsure you want to appeal to the Board, you must file the petition in order to reserve your right to appeal.

You have several options for addressing the denial.

The property must be used primarily for bonefide commercial agricultural purposes to qualify for Greenbelt.  If the property is not qualified and no changes in current use are planned, you may simply accept the denial.

You may accept the denial for the current year and file again next year when your actions, activities, and use increase and the property will more likely comply with the requirements.  We can assist you with qualifying your property for Greenbelt classification.

You may appeal the current denial to the Value Adjustment Board.

 Contact us for assistance with your appeal or with your reapplication.

blog, Economics & Taxes

Greenbelt Agricultural Classification filing period

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Greenbelt Agricultural Classification filing period:   January 1 – March 1

If you are the owner of Agricultural Property which did not receive a Greenbelt Agricultural Classification under your ownership in 2015, and you wish to apply for this Classification for the privileged lower property tax assessment in 2016, you must file an application between January 1 and March 1 with the Property Appraiser in the county where the property is located.  The form number is DR-482,  Application and Return for Agricultural Classification of Lands, and is available from the County Property Appraiser or online either from the Department of Revenue or the County Property Appraiser’s Office.  Note: some property appraisers may use a substitute form.

If you already receive a Greenbelt Agricultural Classification on your property and wish to continue the Classification in 2014, you will receive one of two forms from the County Property Appraiser.  If the County requires annual renewal of the Classification, you will receive a green card, DR-499, Agricultural Classification of Lands Renewal.  You must sign and return the DR-499 card between January 1 and March 1.  If your County does not require an annual renewal of the Classification, you will receive a different green card, DR-499AR, Removal of Agricultural Classification.  Regardless of the form name, this is your automatic renewal card; you do nothing with it unless your property is no longer qualified for the Classification.

blog, Economics & Taxes

Greenbelt common mistakes

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Don’t make these common mistakes:  they could cost you!

If you are under the impression, or were told, a Greenbelt Agricultural Classification held by the previous owner transfers with an exchange of ownership, it does not!  You must file a new application.

The absolute filing deadline is March 1.  The law does allow for extenuating circumstances; however, failure to make timely application, unawareness of the need to apply, and “lost in the mail” are usually not acceptable as extenuating circumstances.

Get a receipt copy (stamped received) of your DR-482 application.  Get a receipt for the DR-499 card; it is another green card:  DR-499R.

A Greenbelt Agricultural Classification is an extremely valuable document to place in the mail:  File the DR-482 and 499 in person, if possible, or, at least make sure you receive a receipt from the Property Appraiser prior to the filing deadline. 

Do not sign and return the DR-499AR card unless your property is no longer qualified for the Greenbelt Agricultural Classification.  You will be removing the Classification if you sign and return the card.

blog, Economics & Taxes

Greenbelt in Florida: part one

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What is Greenbelt ? 
Greenbelt is the common term used in many states for various types of preferential tax relief treatment for agricultural properties, including forestland.   In Florida, it is used for the statutorily provided Agricultural Classification, and is frequently also called an Agricultural Exemption.  It also has other names both in Florida and other states: Agricultural Assessment, Agricultural Appraisal, Classified Use, Preferential Assessment, Agricultural Covenant, and Conservation Use Covenant. 

How long has Greenbelt been available; and, is it available in every Florida county?  Why can’t I find any Greenbelt literature

Greenbelt has been available Statewide since the implementing statutes were adopted in 1959. The Greenbelt name won’t be found anywhere in the statutes since its more of a generic term that references exemption provisions.  Article VII, Section 4 of the Florida Constitution provides for classification and assessment of agricultural property based on use. Florida Statutes 193.441, 193.451, and 193.461 contain the provisions for Agricultural Classification (Greenbelt) and assessments, defining any assessment at less than the full value as a Classified Use assessment.

What is the benefit?  How much exemption do I receive?It is not an exemption, but is a preferential and privileged assessment based on land use.  It provides far greater relief from tax liability than most exemptions.  For some agricultural land uses, the reduction in taxes for Greenbelt Classification versus market value may exceed 90%!

How can a Greenbelt appraisal be so much less than a market value?
The appraisal is based on what appraisers call an “income approach,” and has nothing to do with the market value of the property.   The actual agricultural use of the land and the soil fertility or capability are determined, such as Cropland, Soil Capability Class II.  A typical agricultural net income for each use and productivity is determined and capitalized to provide a per-acre value.  Ex:  A $30 net income per acre will yield an approximate taxable value of $300 per acre.

 

part 2 coming