THE REPORTING

The Herald obtained electronic databases of all parcels assessed as farmland in Miami-Dade and Broward counties. The property owners receiving the largest agricultural tax breaks were identified by totaling the savings on all of their properties. Reporters surveyed dozens of the lots and reviewed tax break applications, aerial photographs, inspection notes, tax records and taped hearings. Interviews were conducted with landowners, agricultural experts, property appraisers and elected officials.

The Herald used Florida Department of Revenue data to determine the amount of taxable property value kept off the rolls by the agricultural classification. That amount was multiplied by the average tax rate in Miami-Dade, Broward and Florida. The statewide figures are rough estimates, as farmland may tend to be in areas with lower-than-average tax rates.