Application for 1-d-1 (Open-Space) Agricultural Use Appraisal
Important Information
GENERAL INFORMATION
Agricultural use includes, but is not limited to, the following
activities: (1) cultivating the soil; (2) producing crops for human
food, animal feed, or planting seed or for the production of fibers;
(3) floriculture, viticulture and horticulture; (4) raising or keeping
livestock; (5) raising or keeping exotic animals or fowl for the
production of human food or fiber, leather, pelts or other tangible
products having a commercial value; (6) planting cover crops or
leaving land idle for the purpose of participating in a governmental
program provided the land is not used for residential purposes or a
purpose inconsistent with agricultural use or leaving the land idle in
conjunction with normal crop or livestock rotation procedures; (7)
producing or harvesting logs and posts used for construction or
repair of fences, pens, barns or other agricultural improvements on
adjacent open-space land having the same owner and devoted to a
different agricultural use; (8) wildlife management; and (9)
beekeeping.
Wildlife management is defined as actively using land that at the
time the wildlife-management use began, was appraised as
qualified open-space or timberland under Tax Code, Chapter 23,
Subchapter D or E, to propagate a sustaining breeding, migrating
or wintering population of indigenous wild animals for human use,
including food, medicine or recreation, in at least three of the
following ways: (1) habitat control; (2) erosion control; (3) predator
control; (4) providing supplemental supplies of water; (5) providing
supplement supplies of food; (6) providing shelters; and (7) making
census counts to determine population.
Wildlife management is defined as actively using land to protect
federally listed endangered species under a federal permit if the
land is included in a habitat preserve subject to a conservation
easement created under Natural Resources Code Chapter 183 or
part of a conservation development under a federally approved
habitat conservation plan restricting the use of the land to protect
federally listed endangered species or actively using land for a
conservation or restoration project under certain federal and state
statutes. These two types of wildlife management uses do not
require showing a history of agricultural use but do require
evidence identified in section 6, questions 7 and 8.
Agricultural land use categories include: (1) irrigated cropland; (2)
dry cropland; (3) improved pastureland; (4) native pastureland; (5)
orchard; (6) wasteland; (7) timber production; (8) wildlife
management; and (9) other categories of land that are typical in the
area.
APPLICATION DEADLINES
The completed application must be filed with the chief appraiser
before May 1 of the year for which agricultural appraisal is
requested. If the application is approved, a new application is not
required in later years unless the land ownership changes, eligibility
ends or the chief appraiser requests a new application.
A late application may be filed up to midnight the day before the
appraisal review board approves appraisal records for the year,
which usually occurs in July. If a late application is approved, a
penalty will be applied in an amount equal to 10 percent of the
difference between the amount of tax imposed on the property and
the amount that would be imposed if the property were taxed at
market value.
DUTY TO NOTIFY AND PENALTIES:
The property owner must notify the chief appraiser no later than the
April 30 following the change in use or eligibility. A change of land
use for all or part of the property will trigger substantial additional
tax plus interest (a rollback tax). Payment of a penalty may also be
required for failure to notify the chief appraiser of a change in
agricultural use or qualification. Notice must be delivered to the
chief appraiser if:
Ÿ the property stops being used for agriculture (e.g., voluntarily
stopped farming);
Ÿ category of land use changes (e.g., from dry cropland to
irrigated cropland;
Ÿ level of use changes (e.g., a substantial increase or decrease
the number of cattle raised);
Ÿ nature of use changes (e.g., a switch from growing corn to
growing ornamental plants);
Ÿ property owner enters, leaves or changes governmental
programs (e.g., 100 acres placed in a conservation reserve
program); or
Ÿ the land is used for something other than agriculture (e.g., to
build a shopping center on most of the land).
DUTY TO NOTIFY FOR CERTAIN LANDOWNERS:
If land ceases to be devoted principally to agricultural use to the
degree of intensity generally accepted in the area, open-space
appraisal may be retained if the chief appraiser is notified as
required and the property owner:
Ÿ is a member of the armed services who is deployed or
stationed outside of Texas who intends to return the land to
the manner and to the degree of intensity that is generally
accepted in the area not later than the 180th day after being
deployed or stationed outside this state ceases;
Ÿ owns land that has previously been under open-space
appraisal primarily based on its citrus production; the land is
located in a pest management zone; and an agreement was
executed to destroy, remove or treat all the citrus trees
located on the land that are or could become infested with
pests with one of the following: Texas Citrus Pest and
Disease Management Corporation, Inc., the Texas
Commissioner of Agriculture or the U.S. Department of
Agriculture; or
Ÿ owns land that has previously been under open-space
appraisal primarily on the basis of livestock; the land is
located in a temporary quarantine area established during the
tax year by the Texas Animal Health Commission for the
purpose of regulating the handling of livestock and eradicating
ticks or exposure to ticks under Chapter 167, Agriculture
Code.
OTHER IMPORTANT INFORMATION
If the initial application form does not contain all essential
information, the chief appraiser may request additional information
that is necessary to determine whether the land qualifies for 1-d-1
appraisal. The chief appraiser may disapprove the application and
request additional information. The chief appraiser may deny the
application and that determination may be protested to the county
appraisal review board in a timely manner. If the chief appraiser
requests additional information from an applicant, the information
must be furnished within 30 days after the date of the request, or
the application is denied. For good cause shown, the chief
appraiser may extend the deadline for furnishing the information by
written order for a single 15 day period.