NEWS & INSIGHTS
Florida Property Tax Bulletin PTO 25-05: Agricultural Lands in Eradication or Quarantine Programs
Florida Property Tax Bulletin PTO 25-05 updates the rules for agricultural lands taken out of production under eradication or quarantine programs. Effective June 30, 2025, qualifying parcels can now receive a de minimis assessment of no more than $50 per acre for up to 10 years, doubled from the prior 5-year limit. This change first applies to the 2026 tax roll and provides important relief for landowners participating in programs such as the Citrus Health Response Program.
Florida Property Tax Bulletin PTO 25-05: Agricultural Lands in Eradication or Quarantine Programs
On August 13, 2025, the Florida Department of Revenue’s Property Tax Oversight (PTO) program issued Bulletin PTO 25-05. This bulletin addresses the property tax treatment of agricultural lands that are removed from production under a state or federal eradication or quarantine program, including programs such as the Citrus Health Response Program.
De Minimis Assessment of Agricultural Lands
Under section 193.461(7)(a), Florida Statutes, agricultural lands that are taken out of production due to eradication or quarantine are assessed at a de minimis value of no more than $50 per acre. Previously, this reduced assessment could only be applied for up to 5 years.
Change Announced in PTO 25-05
Beginning with lands removed from production on or after July 1, 2025, the reduced de minimis assessment period is extended from 5 years to 10 years. This means that eligible agricultural parcels will remain assessed at no more than $50 per acre for up to 10 years, rather than only 5.
The change is effective June 30, 2025 and will first apply to the 2026 property tax roll.
Who Qualifies Under PTO 25-05
- Agricultural lands removed from production under a state or federal eradication or quarantine program
- Parcels with a compliance agreement in place, such as those with the Citrus Health Response Program
- Only lands removed from production on or after July 1, 2025 are eligible
Key Dates to Remember
- Effective Date: June 30, 2025
- First Applicable Tax Roll: 2026
- Qualifying Lands: Agricultural parcels removed from production on or after July 1, 2025
Conclusion
PTO 25-05 provides an important update for Florida agricultural landowners impacted by eradication and quarantine programs. By extending the de minimis assessment period to 10 years, the bulletin ensures longer-lasting property tax relief for qualifying lands.
It is a bulletin issued by the Florida Department of Revenue on August 13, 2025, about agricultural lands removed from production under eradication or quarantine programs.
It extends the de minimis $50/acre assessment from 5 years to 10 years.
June 30, 2025, applying first to the 2026 tax roll.
Agricultural lands removed from production under state or federal eradication or quarantine programs, with compliance agreements, on or after July 1, 2025.
A reduced property tax assessment of no more than $50/acre.
Up to 10 years.
The assessment period was limited to 5 years.
No. It applies only to lands removed from production on or after July 1, 2025.
Programs such as the Citrus Health Response Program and other eradication or quarantine efforts.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.