Brevard County Consent Item F.24: Agricultural Classification and Use-Based Tax Exemption Renewal Waiver on November 10

The Brevard County Board of County Commissioners will consider consent item F.24 at its regular meeting on Tuesday, November 10, 2026, at 9:00 a.m. The item is File No. 9259. It is a proposed resolution that would waive the required annual renewal application for real property already granted an Agricultural Classification of Lands, and for real and tangible personal property already granted an exemption from ad valorem taxes based on use. The request came from Brevard County Property Appraiser Dana Blickley in an October 20, 2026 letter. The draft resolution is not final until the Board votes.

What Consent Item F.24 Would Do

The draft resolution states that the Board would waive the requirement that an annual application be made for the Agricultural Classification of Lands after an initial application has been made and the classification has been granted by the Property Appraiser. It also states that the Board would waive the requirement that an annual application be made for real and tangible personal property claiming an exemption from ad valorem property taxes after an initial application has been made and the exemption has been granted. If adopted, the resolution would apply to the assessment roll of each year thereafter until the Board rescinds it. The draft states that the resolution would take effect immediately upon adoption.

The Property Appraiser's October 20 Request

Property Appraiser Dana Blickley, CFA, wrote Chairman Thad Altman on October 20, 2026. The letter asked that the Commission adopt a resolution authorizing automatic renewal for properties already receiving an agricultural classification or a use-based ad valorem exemption. Blickley enclosed a proposed resolution and asked that the item be placed on the earliest agenda. The letter is on the County Manager section of the November 10 consent agenda as the supporting letter for item F.24.

What Section 193.461(3)(a) Allows

Section 193.461, Florida Statutes (2026), covers the Agricultural Classification of Lands. Under subsection (3)(a), lands generally may not be classified as agricultural unless a return is filed on or before March 1 of each year. The same subsection states that a county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for classification of property within the county after an initial application is made and the classification is granted by the property appraiser. The statute also states that such a waiver may be revoked by a majority vote of the county's governing body. Blickley's letter and the draft resolution both cite Section 193.461(3)(a) for the agricultural classification waiver.

What Section 196.011(10)(a) Allows

Section 196.011, Florida Statutes (2026), covers annual application requirements for exemptions. Subsection (10)(a) states that a county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for exemption of property within the county after an initial application is made and the exemption is granted. The statute states that this waiver applies to exemptions under chapter 196 except the exemption under section 196.1995. In deliberating on a waiver, the governing body is to consider the possibility of fraudulent exemption claims that may occur due to the waiver. Blickley's letter and the draft resolution's WHEREAS and operative clauses cite Section 196.011(10)(a) for the exemption renewal waiver. Blickley's letter describes the affected exemptions as those granted based on the use of the property and gives examples of hospitals, non-profits, and affordable housing projects.

Who May Be Affected and What It May Mean for Them

Blickley's letter estimates that about 1,700 parcels in Brevard County receive agricultural classification and about 1,200 properties receive an exemption from ad valorem taxes that would be affected by the action. Owners of those parcels and properties may no longer need to file a yearly renewal application if the Board adopts the waiver, so long as the classification or exemption was previously applied for and granted and the property remains eligible under state law. Blickley wrote that automatic renewal would be a cost-saving measure and a convenience for taxpayers. The letter states that the office maintains ownership changes based on deeds recorded in the public records of Brevard County and physically reviews each property every five years. Nothing is final until the Board acts.

When Reapplication Would Still Be Required

The draft resolution states that reapplication for agricultural classification and for the use-based exemption shall be required in the manner provided for in Florida Statutes. That includes whenever the property is transferred, disposed of, or the applicant ceases to use the property or a portion of the property for agricultural or exempt purposes. Section 196.011(10)(a) likewise requires refiling when exempt property is sold or otherwise disposed of, when ownership changes in any manner, when a homestead exemption applicant ceases to use the property as a homestead, or when the status of the owner changes so as to change the exempt status of the property. The statute also states that an owner who is not required to file an annual application or statement shall notify the property appraiser promptly when the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.

Homestead Practice Cited in the Packet

Blickley's letter states that in the past the Board allowed automatic renewal for homestead exemptions in Brevard County in accordance with Section 196.011(10)(a). The draft resolution's WHEREAS clauses state that waiving the annual renewal application for agricultural lands and for real and personal property tax exemptions would make the renewal process similar to the homestead exemption, which does not currently require renewal applications. The packet presents that comparison as background for the request. The Board would still need a majority vote on the proposed agricultural and use-based exemption waivers.

Consent Agenda Process and Public Comment

Item F.24 sits on the consent agenda under the County Manager heading. The November 10 agenda states that the entire Consent Agenda will be passed in one motion to include everything under Section F. File No. 9259 is listed in Legistar as type Consent and status Agenda Ready. The agenda states that a person who wishes to speak to any item on the agenda, including consent items, should fill out a speaker card before the Board considers the item. Persons addressing the Board generally have three minutes to complete comments on an agenda item for which a card has been filled out. The Chair has discretion to determine or alter time limits on an item that is not a quasi-judicial public hearing.

The Board may adopt, reject, or take other action on the draft resolution. The item is not final until the Board votes. The Brevard County Board of County Commissioners meets on Tuesday, November 10, 2026, at 9:00 a.m. in Commission Chambers, Building C, 2725 Judge Fran Jamieson Way, Viera.