Texas Comptroller of Public Accounts
Form
50-166
Application for Open Space Land Appraisal for
Ecological Laboratories
_____________________________________________________________________ ___________________________
Appraisal District’s Name Phone (area code and number)
___________________________________________________________________________________________________
Address, City, State, ZIP Code
IMPORTANT INFORMATION FOR APPLICANTS
Texas Constitution, Article VIII, Section 1-d-1 and Tax Code, Chapter 23, Subchapter D provide for appraisal of open-space land.
Land qualies for special appraisal (1-d-1 appraisal) if it has been used (1) for agriculture or production of timber or forest products for ve of the preceding
seven years and is currently devoted principally to agricultural use, including wildlife management, as dened by statute, (2) principally as an ecological
laboratory by a public or private college or university, or (3) to protect federally listed endangered species under a federal permit or for conservation or
restitution projects under certain federal and state statutes. The land must also be used for agriculture to the degree of intensity generally accepted in the
area. The value of the land is based on the annual net income from a typical lease arrangement that would have been earned from the land during the
and livestock produced or supported on the land, including income received from hunting or recreational leases.
ve-year period preceding the year before the date of appraisal by an owner using ordinary prudence in the management of the land and the farm crops
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 f
or the Appraisal of Agricultural Land and your appraisal district staff. The manual may be found on the
Comptroller’s website.
You must complete this application in full and le it with the chief appraiser before May 1 of the year you are applying for agricultural 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 le 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 le 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 le a lat
e 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
After you le this application, your chief appraiser may require additional information from you before qualifying your land. The additional information
may only relate to your current and past agricultural use or to the level at which you use your land for agriculture. The chief appraiser may not require
information about your income.
PENALTIES
If your land receives agricultural appraisal and you fail to notify the chief appraiser of a change in agricultural 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 agriculture.
State the year for which you are seeking open space land appraisal for ecological laboratories.
_____________________________________________________
Tax Year
STEP 1: Provide Name, Mailing Address and Date of Birth of Property Owner
___________________________________________________________________________________________________
Name of Property Owner
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________ ___________________________
City, State, ZIP Code Phone (area code and number)
_______________________________
Birth Date (if owned by an individual)*
* Failure to provide date of birth does not affect your eligibility for special appraisal.
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:
comptroller.texas.gov/taxes/property-tax
50-166 • 03-17/8
PO BOX 830248 SAN ANTONIO TX 78283-0248
