Form DR-482, Application and Return for Agricultural Classification of Lands, is the application a landowner files with the Sarasota County Property Appraiser to have land classified as agricultural for assessment purposes under Section 193.461, Florida Statutes. It is one of the Sarasota County property tax documents handled by the Property Appraiser, and the County publishes it in a 2026 packet for new applicants that also holds income and expense statements and a productivity supplement. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the packet itself is published by the Property Appraiser.
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What is DR-482?
Form DR-482, Application and Return for Agricultural Classification of Lands, is the form on which an owner asks the county property appraiser to classify land as agricultural, reporting the acreage, the length of use and four years of agricultural income and expenses.
The form cites Section 193.461, Florida Statutes, and Rule 12D-16.002, F.A.C., and carries the revision mark R. 01/23. The Sarasota County letter in the packet explains the context: the Property Appraiser must classify all county lands each year as agricultural or non-agricultural for assessment purposes. For agricultural lands, the assessment weighs the cost, market and income approaches, with most emphasis on the income approach, which capitalizes net income (gross income minus expenses). That is why the form asks for income and expense data.
On the form you list the lands by use (citrus, cropland, grazing land, livestock, timberland, poultry, swine or bee yards, aquaculture products, or other), answer whether a Tangible Personal Property Tax Return, Form DR-405, was filed and whether the land is leased to others, and certify the information as of January 1. The blocks marked "For Record Purposes Only" and "Record of Action of County Property Appraiser" are for the office, which records the application as approved, disapproved or approved in part.
The Sarasota packet adds income and expense statements for groves (PA1260), horse breeding (PA1270) and ranch operations (PA1275), and a Productivity Supplement (PA1310.AGR).
Who needs to file DR-482?
Owners of land in Sarasota County who want it classified as agricultural file Form DR-482 with the Property Appraiser. The form certifies that, as of January 1 of the year, the lands were used primarily for "bona fide" agricultural purposes, which the form defines as "good faith commercial agricultural use of the land." The County's letter addresses the owner/operator of the agricultural endeavor as the only source of the actual costs, productivity and income.
Points that depend on your situation:
- Leased land: if the real property is leased to others, you answer yes on the form and attach a copy of the lease agreement.
- Type of use: the form lists citrus, cropland, grazing land, livestock, timberland, poultry, swine or bee yards, aquaculture products and other uses. The packet's income and expense statements cover groves, horse breeding and ranch operations.
- Preparer: someone other than the applicant may prepare the application. The preparer who signs certifies that the declaration is based on all the information he or she has knowledge of.
The County published this version as its packet for new applicants for 2026. The form prints no other eligibility test or exclusion.
When to file DR-482
File the completed application, with all required attachments, with the county property appraiser on or before March 1 of the current tax year. The packet's Productivity Supplement repeats the date: sign and return it on or before March 1, 2026. The certification speaks as of January 1 of the year, so the use you report must be in effect on that date.
The County's letter, dated December 30, 2025, asks owners to provide their information as soon as possible. It also warns that, under Section 194.034, Florida Statutes, a petitioner may not use information the office requested and did not receive to support a petition contesting a conclusion of value before the Special Magistrate or the Value Adjustment Board. The Property Appraiser classifies lands every year, so the packet is tied to the year it is issued for.
Documents you need
- Copy of the lease agreement, attached to Form DR-482 if the real property is leased to others.
- Income and expense information for the past 4 years, entered on the form; the packet also has statements for groves (PA1260), horse breeding (PA1270) and ranch operations (PA1275) for use with your type of operation.
- Productivity Supplement (PA1310.AGR), completed and signed, returned on or before March 1, 2026; a current lease agreement must be made available to the office if the property is leased to others.
- Additional information the Property Appraiser requests, including an annual audited financial statement, only if the office notifies you that it is needed to determine eligibility.
How to fill out DR-482
Enter applicant and property details
At the top of Form DR-482, write the applicant name, phone, property address and the parcel identification number or legal description.
List lands by agricultural use
For each use that applies (Citrus, Cropland, Grazing land, Number of livestock, Timberland, Poultry, swine, or bee yards, Aquaculture products, Other), enter the number of acres and how long in years the land has been in this use.
Report four years of income
In the Agricultural Income from this Property table, complete the past 4 years: year, crop or use, gross income, expense and net income. Also enter the date purchased and purchase price where the form asks.
Answer the DR-405 question
Mark yes or no on whether Form DR-405, Tangible Personal Property Tax Return, was filed for machinery and equipment. If yes, give the name on the return.
Answer the lease question
Mark yes or no on whether the real property is leased to others. If yes, attach a copy of the lease agreement.
Confirm the bona fide use statement
Enter the year in the statement that as of January 1 the lands were used primarily for bona fide agricultural purposes, meaning good faith commercial agricultural use of the land.
Sign, print your name and date
Sign, print your name and enter the date under the certification. If someone else prepared the application, that preparer signs and certifies the declaration is based on the information he or she knows.
Leave the office blocks blank
Do not complete "For Record Purposes Only" or "Record of Action of County Property Appraiser"; the property appraiser records approval, disapproval or partial approval there.
Complete the income and expense statement
If it fits your operation, complete the groves (PA1260), horse breeding (PA1270) or ranch (PA1275) statement with the owner or breeder name, year and the income and expense lines.
Complete the Productivity Supplement
On PA1310.AGR, enter the property owner and phone number, then the sections that apply: livestock count, field crops, nursery, timber, horse breeding, grove and other. Sign and date it.
Review and download the completed PDF
Check every entry and attachment, then download or print the completed PDF from FillingPDF and send it to the Property Appraiser as described under How to submit.
How to submit DR-482
The completed application is returned to the Sarasota County Property Appraiser at the address printed on the form; the packet names no portal or other channel.
- Return address: Bill Furst, Sarasota County Property Appraiser, 2001 Adams Lane, Sarasota, FL 34237.
- Questions: phone 941-861-8200 (the packet also prints (941) 861-8200), email [email protected], or the agriculture classification page at https://www.sc-pa.com/exemptions/other-exemptions/agriculture-classification/.
Send the signed Form DR-482 with its attachments, such as a copy of any lease agreement and the income and expense statement that fits your operation, on or before March 1 of the tax year. Ask the office if you need a different delivery method. The County says it treats all income and expense information as confidential. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the application after March 1; the form must be filed with the property appraiser on or before March 1 of the current tax year.
- Leaving out the lease agreement copy when you answer yes to "Is the real property leased to others?"
- Filling in only the current year of income and expense when the form asks you to complete the past 4 years.
- Certifying bona fide agricultural use when the land was not used primarily for good faith commercial agricultural use as of January 1.
- Answering the Form DR-405 question yes without writing the name on the return.
- Signing without printing your name and the date, or having a preparer sign without the certification that the declaration is based on information he or she knows.
- Writing in the "For Record Purposes Only" or "Record of Action" blocks, which are for the property appraiser.
- Not supplying information the office requests, then relying on it before the Special Magistrate or Value Adjustment Board; Section 194.034 bars that use.
Frequently asked questions
What is Form DR-482 used for?
Form DR-482, Application and Return for Agricultural Classification of Lands, is the application an owner files with the county property appraiser to have land classified as agricultural. It reports acreage, years in use and four years of agricultural income and expenses.
When is the Sarasota County agricultural classification application due?
On or before March 1 of the current tax year. Form DR-482 states that date, and the Productivity Supplement in the packet says to sign and return it on or before March 1, 2026. The certification speaks as of January 1 of the year.
Where do I send Form DR-482 in Sarasota County?
Return it to Bill Furst, Sarasota County Property Appraiser, 2001 Adams Lane, Sarasota, FL 34237. For questions, call 941-861-8200 or email [email protected]. The packet prints no other filing channel.
Do I have to attach my lease if I rent the land to someone else?
Yes. If you answer yes to whether the real property is leased to others, the form says to attach a copy of the lease agreement. The Productivity Supplement adds that a current lease must be made available to the office.
What income and expenses do I report on Form DR-482?
The form asks you to complete the past 4 years: year, crop or use, gross income, expense and net income. The County uses the income approach for agricultural land, so the net income figures drive the assessment.
Is the income and expense information I give kept confidential?
The County's letter says it considers all income and expense information confidential and stores and processes it with care, and the groves, horse breeding and ranch statements are each marked confidential.
What happens if I do not give the Property Appraiser information it requests?
Under Section 194.034, Florida Statutes, a petitioner cannot use information the office requested and did not receive before the Special Magistrate or Value Adjustment Board to support a petition contesting a conclusion of value.
Can someone else prepare and sign my application?
A preparer other than the applicant may complete it. The preparer who signs certifies that the declaration is based on all information he or she has knowledge of. The applicant's certification and signature block still appears on the form.
Can I fill out Form DR-482 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Property Appraiser and does not file the form; you return it through the channels the County gives.
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