Why can’t non-contiguous lands under the same ownership or family be considered for the exemption?
The Board has determined that (1) agricultural property constitutes a unique and irreplaceable resource of countywide importance by preserving the landscape and environmental resources of the County; (2) agricultural production is a major contributor to the economy of the County and the State of Florida; (3) the continuation of agricultural activities preserves the landscape and environmental resources of the County, contributes to tourism, and furthers the economic self-sufficiency of the people of the County; and (4) the preservation of this agricultural property will result in a benefit to the health and welfare of the people of the County. Based on these determinations, the Board decided to allow consolidation of contiguous parcels used in a common agricultural enterprise to provide for a lesser assessment burden on agricultural property. The same policy considerations do not apply to vacant land.
