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Harris County Appraisal District
Agricultural Appraisal Section
PO Box 922005
Houston, TX 77292-2005
FORM 50-167 (01/20)
Account Number:
Tax Year:
*NEWAG113*
Application for 1-d-1 (Open-Space) Timber Land Appraisal
must also be used for timber production to the degree of intensity generally accepted in the area. The value of the land is based on the average
net income that would have been earned over the preceding five years. The net income is based on the land’s potential average annual growth,
stumpage prices obtained from sources listed in Tax Code Section 23.71(2) and reasonable management costs.
If you have questions on completing this application or on the information concerning additional taxes and penalties created by a change of use
of the land, you may consult the Comptroller’s Manual for the Appraisal of Timberland and your appraisal district staff. The manual may be found
on the Comptroller’s website.
You must complete this application in full and file it with the chief appraiser before May 1 of the year you are applying for timber appraisal. To be
accepted, this form must contain information necessary to determine the validity of the claim. If your application is approved, you do not need to
file again in later years unless the chief appraiser requests a new application. The chief appraiser may disapprove the application and request
additional information. The chief appraiser may deny the application and you may protest that determination 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.
You may file a late application up to midnight the day before the appraisal review board approves appraisal records for the year which usually
occurs in July. If you file a late application and your application is approved, you must pay a penalty 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.
OTHER IMPORTANT INFORMATION
If the initial application form does not contain all the information needed to determine whether property qualifies, the chief appraiser may request
additional information. The chief appraiser may request only additional information that is necessary to determine whether the land qualifies for
timber appraisal.
You must notify the chief appraiser in writing if you: stop using your property for timber production (e.g., you voluntarily decide to stop actively
managing the land to produce income); change the category of your use (e.g., you change from growing timber to grazing cattle);or if you begin
using your land for something other than agriculture (e.g., you build a shopping center on most of your land). You must deliver this notice no later
than the April 30 following the change in use or eligibility.
PENALTIES
If your land receives timber appraisal and you fail to notify the chief appraiser of a change in use, you may be required to pay a penalty. You will
be required to pay a substantial additional tax plus interest (a rollback tax) if you stop using all or part of the property for timber production or
agriculture.
IMPORTANT INFORMATION FOR APPLICANTS
Texas Constitution, Article VIII, Section 1-d-1, and Tax Code Chapter 23, Subchapter
E, provide for appraisal of open-space land devoted principally to producing timber and
forest products based on its capacity to produce these products.
Land qualifies for special appraisal (timber appraisal) if it is currently and actively
devoted principally to production of timber or forest products and has been used to
produce timber or forest products or for an agricultural use as defined in Tax Code
Chapter 23, Subchapters C and D, for five of the preceding seven years. The land
SECTION 1: State the Year for Which You Seek Timber Land Appraisal
State the year for which you seek timber land appraisal
SECTION 2: Provide Name and Mailing Address of Property Owner
Name of Property Owner
City, State, ZIP Code Phone (area code and number)
Mailing Address