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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
Application for 1-d-1 (Open-Space) Timber Land Appraisal
SECTION 3: Describe the Property for Which You Seek Timber Land Appraisal
Give legal description, abstract numbers, field numbers or plat numbers. You may attach last year’s tax statement, notice of appraised value or
other correspondence identifying the property rather than completing this section.
Appraisal District Account Number (if known) Number of Acres for Which Application is Made
Please check the appropriate box for “Yes” or “No”
Yes No
Yes No
1. Last year, were you allowed timber land appraisal on this property by the chief appraiser of this appraisal district?............................
If no, you must complete all applicable questions.
If yes, you need only complete those parts of Step 4 that have changed since your earlier application or any information in Step 4
requested by the chief appraiser.
2. Is this property located within the corporate limits of a city or town?......................................................................................................
SECTION 4: Describe the Property's Use
While land must currently be devoted principally to the production of timber or forest products to qualify for timber appraisal, the requirement to
show a history of use for five of the previous seven years can be satisfied by timber production or by agricultural use.
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) wildlife
management; and (8) beekeeping.
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 your area.
Application for 1-d-1 (Open-Space) Agricultural Use Appraisal
SECTION 4: Describe the Property's Use (concluded)
Please answer the following questions fully. You may list the agricultural use of your property according to the agricultural land categories listed in the preceding
paragraph. You may divide the total acreage according to individual uses to which the land is principally devoted.
1. Describe the current and past timber production or agricultural uses of this property as described above, starting with the current year and working back 5
years or until you have shown 5 out of 7 years of use.
Year Category of Land (list all that apply)
Acres Principally Devoted to
Timber Production or
Agricultural Use
Current
1
2
3
4
5
6
7
2. List the total number of acres of the property described in Step 2 in each of the following forest types:
Forest Type Acres
Pine forest (Pine and other softwood trees make up at least 2/3rds of the free-to-grow trees.)
Hardwood forest (Hardwood trees are at least 2/3rds of the free-to-grow trees.)
Mixed Hardwood forest (Neither soft nor hardwood trees make up more than 2/3rds of the free-to-grow trees.)
3. Is this property now used for any non-agricultural activities? List all non-agricultural uses and the number of acres devoted to the use. You may
attach a list if the space is not sufficient.
Non-Agricultural Use Number of Acres
SECTION 7: Read, Sign, and Date
By signing this application, you certify that the information provided in this application is true and correct to the best of your knowledge and belief.
sign
here â
Authorized Signature
Title
Printed Name
Date
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under
Penal Code Section 37.10.
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Harris County Appraisal District
Agricultural Appraisal Section
13013 Northwest Fwy
PO Box 922005
Houston, TX 77292-2005
FORM TLF-001 (10/12)
HCAD Timber Use Questionnaire
(1-d-1 Timber Land)
Account Number:
Tax Year:
In order to claim Open-Space Land Valuation for this tax year, application
Form 1-D-1 (Timber Land) must be timely filed with the Agricultural
Appraisal Section of the Harris County Appraisal District by April 30. Also,
to assist in timely evaluation of your qualifications, please complete and
attach this Questionnaire. If you have questions concerning the
information requested, contact the Agricultural Appraisal Section at (713)
957-7402.
Owner's
Name and
Address
Name of Owner:
Current Mailing Address (number and street):
City, State, Zip Code: Phone (area code and number):
Legal description
1. Is the land listed under this legal description currently and actively devoted principally to the production of
timber and/or forest products? Yes No
Is there additional commercial use of the land? Yes No If so, describe
2. Indicate classification of timberland and the number of acres of each type:
Hardwood Acres
Pine Acres
Mixed Acres
3. Has a timber inventory of your property been made? Yes No If so, in what year?
4. Indicate the estimated number of board feet per acre:
Individual estimate Timber management estimate
5. Is your property under contract for timber production? Yes No
If yes, name of timber manager?
6. Have you harvested timber on your property in the past? Yes No If so, in what year?
7. Was timber sold as (check one or more):
Saw Timber Pulpwood
Cordwood Other - Describe:
Fence Post
8. Are you willing to furnish evidence of the sale? Yes No
9. Do you have current plans to harvest your timber? Yes No
If so, please indicate projected year:
10. Timber management field practices undertaken during the last 3 years: Y N YearLocation*
Access roads culverts, drainage developed and maintained
Boundary lines identified and maintained
Firebreaks established and maintained
Reforestation efforts through brush/hardwood control
Reforestation through seed tree preservation (natural regeneration)
Reforestation efforts through site preparation and planted seedlings
Pre-commercial thinning
Pine release through cutting or herbicides
Pulpwood/cordwood cut, preserving adequate stocking
Harvest cutting (clear, seed tree, diameter limit, selective, shelterwood, salvage)
Circle appropriate method.
* Location refers to block, tract, or portion thereof.
11. Are you currently a member of the Texas Forestry Association? Yes No
12. Are you currently a member of a Local Forest Landowner's association? Yes No
county
13. Is your property currently approved by the American Tree Farm System? Yes No
registration number
14. Is a current timber management plan including treatment schedule on file
with HCAD, for the specific tract in question? Yes No
15. Indicate the most recent inspection of your property by yourself or forest manager.
The making of a false entry on this form is punishable as provided by Section 37.10, Texas Penal Code.
I certify that the information given on this questionnaire is true and correct.
Applicant's Signature Date