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Hillsborough Election Boss Vies For Greenbelt Tax Exemption

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By MIKE SALINERO | The Tampa Tribune

Published: March 14, 2008

Hillsborough County Supervisor of Elections Buddy Johnson might have found a way to cut his taxes more than the Legislature did last year.

Buddy Johnson

Johnson, who is running for re-election this year, is leasing about 19 acres he owns near Plant City to a rancher who is grazing 12 cows there. Under the 1959 greenbelt law, leasing land for agricultural use entitles the owner to a big tax break. Johnson could save about $12,000 a year in property taxes if his application is granted by the Hillsborough County Property Appraiser's Office.

"I followed all the appropriate steps for greenbelt classification," Johnson said. "I want to be treated just like any other taxpayer would be treated, no more, no less."

The previous owner also leased the land to a rancher, Johnson said, and got the lower agricultural rate. Warren Weathers, Hillsborough chief deputy property appraiser, said Johnson's application will be investigated just like the other 600 received by the property appraiser this year. A decision will be made by July 1.

It's Oak Creek Estates

The greenbelt law has often been abused, in many cases by developers who graze a few cows or plant some trees to get the lower tax rate until land is ripe for development.

Johnson's land is already platted into six parcels he calls Oak Creek Estates. Although he said he is the sole owner, Johnson put the land in a limited liability corporation called Fort Bully LLC. He said Fort Bully was the original settlement that later became Plant City.

In the 1990s, Johnson developed a 10-acre parcel and doubled his money.

Johnson said he lives in a small house on the land. Because of the limited liability corporation, he cannot claim homestead exemption.

"It's a small, very nice little house, quiet and beautiful," he said. "I hope I can afford to stay there a long time."

When Hillsborough Property Appraiser Rob Turner took office in 1997, there were 10,000 parcels in the county with greenbelt protection, Weathers said. Turner had all the owners reapply and investigated whether they were using their land for legitimate farming operations. The probe ended up with about 3,000 plots losing their standing.

"We have scrutinized them, and we think it's as clean as it's ever been," Weathers said.

Ken Wilkinson, Lee County property appraiser, tells how a millionaire oceanfront homeowner once applied for a greenbelt exemption, citing 20 palm trees he had on his property. The classification would have saved him $60,000 the first year in property taxes.

When Wilkinson denied the application, the homeowner appealed to Circuit Court.

"We won that when we showed the judge how he positioned the palm trees around his circular driveway," Wilkinson said. "He came back this year and reapplied."

Wilkinson said he doesn't like the law's provision that allows people to lease their land to farmers or ranchers to get the tax break. He favors a change, used by 14 other states, that requires land with greenbelt classification to remain in agriculture for 10 years. If the land use changes before that time, the property owner has to pay the difference in property taxes.

Half Of Applications Denied

A property tax reform commission established by former Gov. Jeb Bush in 2006 also recommended that land getting greenbelt classification remain in agriculture for a minimum time period.

About half the 600 greenbelt applications filed in Hillsborough County each year are denied, Weathers said. Workers with the appraiser's office visit each parcel and photograph the land.

Applicants who don't pass muster get a notice from Turner's office saying they will be denied unless they can present more evidence their operations are legitimate.

Greenbelt classification can reduce the assessed value of property from $30,000 or $40,000 an acre to $200-$300 for pasture land or about $1,000 per acre for orange groves, Weathers said.

In Johnson's case, the assessed value of the 19 acres he's leasing would fall from $614,428 to about $5,800 if he gets the classification.

Johnson said he expects voters to judge him on his performance as elections supervisor, not on his quest for a legitimate tax break.

"I want to tell the people of Hillsborough County that every step of the way I have abided by the law," Johnson said. "I would encourage anyone who has a legitimate commercial agricultural purpose to do the same."

Researcher Michael Messano contributed to this report. Reporter Mike Salinero can be reached at (813) 259-8303 or msalinero @tampatrib.com.

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