Texas Comptroller of Public Accounts
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
50-129 • 1-18/16
Application for 1-d-1 (Open-Space)
Agricultural Use Appraisal
Appraisal District’s Name Phone (area code and number)
Address, City, State, ZIP Code
GENERAL INFORMATION: Texas Constitution, Article VIII, Section 1-d-1, and Tax Code, Chapter 23, Subchapter D, provide for appraisal of open-space
land. The Comptroller’s Manual for the Appraisal of Agricultural Land on the Comptroller’s website provides information regarding applying for special
appraisal, qualication requirements and additional taxes and penalties created by a changes of land use. Local appraisal district staff can answer
questions regarding these matters.
FILING INSTRUCTIONS: This application and all supporting documentation must be led with the appraisal district office in each county in which the
property is located so that the chief appraiser is able to determine whether the statutory qualications have been met. Do not le this document with the
Texas Comptroller of Public Accounts. A directory with contact information for appraisal district offices may be found on the Comptroller’s website.
APPLICATION DEADLINES: The completed application must be led 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 led 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 qualication. Notice must be delivered to the chief appraiser if:
• the property stops being used for agriculture (e.g., voluntarily stopped farming);
• category of land use changes (e.g., from dry cropland to irrigated cropland);
• level of use changes (e.g., a substantial increase or decrease the number of cattle raised);
• nature of use changes (e.g., a switch from growing corn to growing ornamental plants);
• property owner enters, leaves or changes governmental programs (e.g., 100 acres placed in a conservation reserve program); or
• 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 notied as required and the property owner:
• 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.
• 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.
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 qualies 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.
State the year for which agricultural use appraisal is sought.
Did the applicant own the property that is the subject of this application on Jan. 1 of the tax year? ..........................