Do I report Farm, Grove, or Agricultural Equipment?

Assessment of Specific Agricultural Equipment / Structures

Agricultural (AG) Equipment that must be reported as Tangible Personal Property

The following is a partial list of the types of equipment that are to be reported: bulldozers, drag-lines, mowers, balers, tractors, all types of dairy equipment, hand and power sprayers, heaters, discs, fertilizer distributors, etc.

List the type of agricultural equipment you owned as of January 1st. Describe the equipment by type, manufacturer, model number, and year acquired. 

Agricultural (AG) Equipment that is not assessed as Tangible Personal Property

For purposes of the income approach to assessment of property used for agricultural purposes, the following items are considered part of the average yields per acre and have no separately assessable contributory value. These items are not assessed on the Tangible tax roll as tractors, mowers, feeders, scales, and the like are.

• Irrigation Systems, including pumps and motors physically attached to the land are considered part of the average yields per acre and have no separately assessable contributory value
• Litter containment structures located on poultry farms
• Animal waste nutrient containment structures located on producing dairy farms
• Structures or improvements used in horticultural production for frost or freeze protection, which are consistent with the interim measures or best management practices adopted by the Department of Agriculture and Consumer Services pursuant to s. 570.93 or s. 403.067(7)(c)
• Screened enclosed structures used in horticultural production for protection from pests and diseases or to comply with state or federal eradication or compliance agreements