by Bruce Ratliff
Taxes have been in existence since the beginning of man. Even Mary and Joseph were in the town of Bethlehem to pay property taxes when our savior Jesus Christ was born.
To say any man is not subject to property taxes is a myth. We all are indebted to pay our property taxes. Some will debate the necessity of such a burden, and others question the legitimacy of this tax (rent, I prefer to call it), but at the end of the day (or the beginning of November of each year), we will all receive the dreaded tax bill. Now some people get really angry about this, including my wife.
My past career as the property appraiser of Taylor County, Florida causes me great pain on the home front when the tax bill comes due. Not a lot of warm meals for me during that particular time of year.
My experiences while serving as property appraiser and now serving our clients at Jon Kohler & Associates gives me a unique perspective concerning property taxes. I’ve seen both sides of this potentially agonizing scenario. Through the years, I’ve seen and learned about everything one can on property taxes. I’m going to provide some insight into the rules and share some personal thoughts that might help you navigate the process of lowering your tax burden.
As landowners in Florida, we all cherish the “agricultural classification,” or “Greenbelt,” as some call it. This allows the land to be taxed based on a use vs. market value. This setup can provide a substantial discount on the resulting bill. The qualification to receive this exemption is quite simple, “BONAFIDE AGRICULTURAL” is how the statute reads. Thanks to the fine folks at the Florida Legislature, this allows indivi-ual property appraisers of each county to form guidelines that fit their region.
Florida is a large state that has many bonafide agricultural uses. North Florida has a massive timber footprint; Central Florida has equine, cattle, row crops, citrus, etc.; and South Florida has cattle, row crops, sugar industry, etc. We, blessedly, live in a very diverse
state with many different agricultural uses, from natural timber stands to pasture land, crop farming and more.
The key to receiving a lower tax bill and maintaining that exemption every year is knowledge and communication. All property appraisers are elected officials, and most are very reasonable. In the event they are not doing a good job, vote them out or, better yet, run against them. The days of tarring and
feathering are over. This office belongs to the taxpayers, and elected officials are temporary custodians of the office.
- Know the requirements of your county to receive the exemption.
- Know the application deadlines.
- Request an extension on the application if necessary.
- Know the appeal process and dates.
- Never miss deadlines.
- If there is a name change or you gift your property to another party, al-ways make a new application with the property appraiser’s office.
- Ask questions; when in doubt, do not assume anything.
Once you have submitted an application, there is a review process. You will receive notice of approval or denial. In the event of a denial, communicate with your property appraiser’s office on changes you might consider or requirements of your land use. Bonafide agricultural is a very vague term with many opinions and possibilities.
If you and the appraiser cannot come to terms, there is an appeal process (in my personal experience, that meant the old timers called my dad and said Bruce has lost his darn mind), but the official process is the Value Adjustment Board. This board is made up of two county commissioners, two school board members, two at-large seats and somebody else. This is a quasi-judicial hearing where both parties present their cases.
Be aware the Board can only change the property appraiser’s decision if they made a material mistake, which is pretty hard to prove on behalf of the taxpayer. Once again, another reason to communicate with the property appraiser on expectations during the application process. In the event you still cannot agree, there can be a civil hearing in front of the circuit court. In order to qualify for a civil hearing, you must
meet the filing deadlines (very important). I’m going to include some dates and deadlines that are extremely crucial to the application and appeal process.
Another important tool in the property tax process is the TRIM notice. This stands for Truth In Millage and is mailed every year around Aug. 1. It is designed to notify the taxpayer of changes in the value of the property, along with any changes the taxing authorities made in the mileage rate. The ol’ legislators have really botched this one, because I can’t even decipher this notice. It can be very confusing and hard to understand. Do not ignore this notice, though! Read it, question it and get the answers. I would say call me, but I would have to call someone also.
The landowners of Florida are the financial foundation for county and state coffers. We all understand the importance of tax dollars to fund our schools, county fire departments, law enforcement, etc., but there is a mechanism designed to assist our agricultural properties. Be aware of these potential benefits and communicate with your local property appraiser’s office. You will find some really nice people expecting to help you. If you don’t, vote ‘em out.
On another article, I will discuss how documentary taxes on the sale of land helped catapult Florida into being the largest land buyer in the world and our citizens the wealthiest in terms of state parks, WMAs and state forests.
I would love to keep talking about this most interesting subject, but my English Cocker, Grace, is staring at me, wanting to go hunt a quail bird. God bless.
From murky farm ponds to pristine glacier-cut lakes and everything in between, Knox Daniels’ expertise stems from a lifelong fascination of water and the creatures that live in and around it. He recognizes and helps clients appreciate the value water features bring to a property. “My goal is to help buyers realize and sellers maximize the value different water bodies bring to a property, not only in a recreational sense, but also for social storm reasons.” After extensively traveling the country for collegiate BASS fishing tournaments, Knox graduated and worked for the Southeast’s finest fisheries and wildlife biologist, Greg Grimes. With Grimes’ company, AES, Knox managed many of the southeast’s finest private lake estate/impoundment properties, and learned the intricacies of upscale property management. Learning from Greg and other biologists, Knox honed in on the specific conditions and habitat needed for optimal gamefish growth in private lakes. He has also worked as a property manager on several thousand acres and for a commercial developer, facilitating the dirt work and builds of several apartment complexes, but his true passion has always been in the outdoors. “I’ve always had an insatiable fascination with ponds/lakes and am grateful to be able to help to place clients on the properties of their dreams and make their personal fisheries/wildlife goals reality with JKA.” – Knox Daniels
Jason has been assisting landowners for the last 28 years in Georgia and South Carolina obtain achievements the owners did not realize were possible. His degree in Biology from Georgia Southern stemmed from the desire to know how things in nature work. His plantation roots began at just 16 years old outside of Albany, GA and the last 20 years were spent in the Lowcountry of South Carolina. His entire career has been spent developing a global approach to plantation management. That plan included sales. Sales is in Jason’s blood- his mom had a 45-year career as a real estate broker. After college, he chose to pursue his passion of making properties great. In 2011, Jason sold his first plantation. Since then, he has assisted buyers and sellers with over $20 million in sales while most of that time working as a full-time General Manager of a large Lowcountry plantation. Today, he is committed to using his unique skill set and experience to guide landowners through the many challenges of plantation ownership.
Bruce Ratliff is a retired elected official (Property Appraiser Taylor County). Bruce brings years of experience in ad valorem tax knowledge. His property tax background gives JKA Associates & clients a unique insight into the complicated tax process. Bruce held several positions in the Florida Association of Property Appraisers, including member of the Board of Directors, President, Vice-President and Secretary, and served on the Agricultural & Legislative Committees for the Association. The real estate business has been part of Bruce’s life since childhood. His mother, Shirley Ratliff owned Professional Realty of Perry, Florida and his father, Buster owned Ratliff Land Surveying which Bruce was General Manager of before his political career.
Hailing from a long line of outdoorsmen, Tim learned a great deal from his father and grandfather. He saw first-hand what it means to be a good land steward. He believes land is so much more than a place to hunt, fish, and grow timber or crops. “It’s an identity, a resting place, a safe haven and a way of life, said Tim.” Tim’s family ties to Alabama run deep. During his grandfather’s first term, Governor James was responsible for signing into law Alabama’s first state duck stamp which helped to ensure funding for the procurement, development, and preservation of wetlands for migratory waterfowl habitat. He also established Alabama’s lifetime hunting license, so it is no surprise that Tim is an avid outdoorsman with a keen eye as to how best to improve habitat for the greater good of its wildlife.
With Madison County roots, Lori grew up on her family farm at Pettis Springs along the historic Aucilla River. A love of the land was instilled in Lori very early on by her father who was a local farmer. Lori understands the importance of good land stewardship and has witnessed first-hand how her own father, a former 2-term member of the Florida House of Representatives whose district encompassed many rural counties of the Red Hills Plantation Region, with a little bit of sweat equity, so lovingly worked their own family land. These are core values she carries with her today, and nothing gives her more personal satisfaction than to represent some of the south’s best land stewards.
Cole’s dedication to land management lies in his family roots. As a fourth-generation timber expert, Cole’s earliest memories were spent with his father managing timber investments. With a degree in Food Resource Economics from the University of Florida, Cole is the epitome of an up-and-coming leader. He grew up with a hands-on approach to learning land management and conservation and has spent the last 15 years learning every angle of the real estate and forest industry. Cole is a member of the Florida Forestry Association, Red Hills Quail Forever, Southeastern Wood Producers Association and he uses this platform as an advocate for landowners and their land investments. His family has dedicated the past 60 years to providing landowners in North Florida and South Georgia with professional land management services focused on improving and protecting one’s forestland and wildlife investment. In fact, their family business, M.A. Rigoni, Inc., was one of the first to introduce whole tree chipping to the Red Hills Region.
As a landowner of his own family farm, Lick Skillet, along with family land that has been passed down and enjoyed together at Keaton Beach for 40 years, Jon knows what it means to be a steward of the last best places. As a third-generation land broker with more than 30 years of experience in advising landowners in this niche, Jon is known for his innate ability to harvest a land’s unique intrinsic value. Touting several notable sales under his belt, Jon personally closed Rock Creek/Molpus – 124,000 acres of premium timberland at $142,000,000 – which was known as the largest timberland land sale in the Southeast for eight years running. He is a co-founding member of LandLeader and achieved the real estate industry’s highest honor, “2022 National Broker of the Year – Recreational Land Sales,” by the Realtors® Land Institute.