Stearns Weaver Miller successfully represented Todd and Shire McLendon in a case of first impression, dealing with the ad valorem agricultural tax classification, before the Fourth District Court of Appeal. The agricultural tax classification, oftentimes called "greenbelting," is important to farmers and ranchers because the classification results in substantially lower tax assessments and activates numerous land use and environmental protections and exemptions, including the Right to Farm Act.

Under Florida law, "only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural." This means that an agricultural landowner must show both an agricultural purpose as well as a bona fide business that is not a mere hobby. This case focused on the first requirement.

The statute includes a number of examples of the types of activities that are considered "agricultural" for tax exempt status: "[T]he term 'agricultural purposes' includes, but is not limited to, horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry; bee; pisciculture, if the land is used principally for the production of tropical fish; aquaculture, including algaculture; sod farming; and all forms of farm products ... and farm production." A "farm product is "any plant ... or animal or insect useful to humans and includes, but is not limited to, any product derived therefrom." §§ 193.461(3)-(5), 823.14(3), Fla. Stat.

The McLendons are breeders of exotic birds on their family farm in Palm Beach County, and for many years had received an agricultural tax classification for their avicultural operation. In 2013, the property appraiser denied the McLendons' application for the classification; the local Value Adjustment Board reversed that decision; but the Circuit Court sided with the appraiser.

Reversing the Circuit Court, the Fourth DCA held that the agricultural tax classification must be granted as long as the operations produce an animal, plant, or derivative product that is useful to humans. The District Court found that the McLendons' farm qualified for the agricultural classification because the exotic birds were useful for entertainment and companionship. The case was featured in the Palm Beach Post.

The decision is important for agricultural landowners statewide. It provides that even unusual uses like aviculture will allow landowners to reduce their ad valorem tax assessments through an agricultural classification. One important implication is that experimental and nontraditional agricultural operations may also now qualify for greenbelting.

Stearns Weaver Miller has extensive experience representing landowners in challenging ad valorem tax assessments and greenbelt denials. We have successfully represented landowners in state courts as well as before local Value Adjustment Boards on a broad mix of agricultural uses ranging from cattle raising, to hay production, to forestry and silviculture. We are especially well prepared to address the legal needs of farmers, ranchers, and other agribusiness operators, with team members who spent years in the industry prior to practicing law. Please contact our team should you have any questions.