As a result, the Greenbelt Law was instituted with the intent of increasing the economic feasibility of agricultural operations through a decrease in property tax assessments. If landowners' taxes are assessed based on a property's *72 highest and best use, “then it makes economic sense for them to convert rural lands into more intensive and profitable uses.” Given the economic and environmental benefits of agriculture, the legislature saw the need to moderate tax assessments for agricultural use. Without these agricultural assessments, the traditional fair market value of the land would overwhelm the incentive to continue any agricultural production of critical commodities such as timber or staple crops. The change in property tax assessments was intended to protect and foster the agricultural uses of property. This legislation effectively converted tax assessments from the traditional fair market appraisals to income valuation derived from the use of the land. In 1959 the Florida legislature created a separate ad valorem tax classification for agricultural land. Historical Background of the Florida Greenbelt Law While acknowledging the quantitative and qualitative variations in each county's standards and application processes, emphasis is given to substantive criteria and legal precedence of Greenbelt Law as applied to rescue horse ranches. Several points support classifying rescue ranches as “agricultural.” The use of property for rescue horse ranches is consistent with the purpose of the Greenbelt Law, and the rescue horse ranches provide other benefits to Florida's communities. This generates opposition within those counties refusing to recognize equestrian property uses as “agricultural.” Subject to the restrictions set out in section 193.461 of the Florida Statutes (otherwise known as the Greenbelt Law) only property “used primarily for bona fide agricultural purposes shall be classified agricultural.” This article addresses whether the use of property to board, train, and graze abused, abandoned, and aging horses (referred to throughout this paper as “rescue” horses) should fall under the Greenbelt Law's “agricultural” tax classification. *71 Florida's equestrian community is currently experiencing an influx of horse owners and equestrian facilities. With an economic impact on gross domestic product of about $7 billion, and generating over 72,000 jobs, the Florida equestrian industry is a significant agricultural commodity. Florida boasts the third largest horse population in the country, surpassed only by California and Texas. Despite tensions over property values, Florida's population continues to grow steadily - including Florida's equestrian community. In light of recent special sessions, hiring freezes, lagging real estate markets, and numerous articles on greenbelt abuse, local governments need a *70 legal adaptation to help ease the tensions between property owners and property appraisers. Olexa, Katherine Smallwoods, and Joshua A. The Benefits of Applying the Greenbelt Law to Rescue Horse RanchesĬopyright (c) 2011 Drake University Michael T. How the Lack of Guidance Regarding Agricultural Classification Defeats the Intent of the Law Rescue Horse Ranches Exemplify a “Bona Fide Agricultural Purpose” The Text of the Greenbelt Law Supports Inclusion of Rescue Ranches The Legislative Intent of the Greenbelt Law Supports the Inclusion of Rescue Ranches The authors of this law review contend that the use of property for rescue horse ranches is consistent with the purpose of the Greenbelt Law, and the rescue horse ranches provide other benefits to Florida's communities. This law review argues that the use of property to board, train, and graze abused, abandoned and aging (rescue) horses should fall under the Florida Greenbelt Law’s “agricultural” tax classification.
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