"Jabłka są smaczne."
Translation:Apples are tasty.
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Since the adjective here is describing the subject of być (są), it is in nominative case. Next, since the subject is plural, the adjective is written in plural form. Finally, the gender of the adjective is neuter, since the subject is neuter. Non-virile (which includes neuter) plural adjectives have the same form as the singular neuter form for that adjective, which is why it appears as if nothing changed for smaczne here.
To is a demonstrative pronoun—this/that. "Są" is the plural form of być, or "are."
"Jabłko to smaczne" is a grammatical sentence, but it's more like: "An apple—that is tasty" (or perhaps more colloquially: "Apples—those are tasty."). This is simply "apples are tasty." The singular would be: Jabłko jest smaczne.