![]() Owners of land qualified as 1-d-1 need not file again in later years unless the chief appraiser requests a new application. Owners of land qualified as 1-d must file a new application every year. If the last day for the performance of an act is a Saturday, Sunday or legal state or national holiday, the act is timely if performed on the next regular business day. The owner must file a valid application form in a timely manner. Land within the boundaries of a city must have been devoted principally to agricultural use continuously for the preceding five years. Producing crops for human food, animal feed. The land must have been used principally for agriculture or timber production for any five of the preceding seven years. The deadline to apply for productivity appraisal is April 30. Agricultural use is defined in the Texas Property Tax Code as including the following: Cultivating the soil. Land under wildlife management must also meet acreage size requirements and special use qualifications. Texas law allows farmers and ranchers to use land for wildlife management and still receive the special appraisal, but the land must be qualified for agriculture use in the preceding year. Under 1-d appraisal, the rollback extends back for three years. These rollback taxes under 1-d-1 are based on the five tax years preceding the year of change. Article VIII, Section 1-d-1, Texas Constitution, and Chapter 23, Subchapter D, Texas Property Tax Code, provides for appraisal of open-space land. Most Texas landowners are familiar with the provision in the Texas Property Code dealing with agricultural appraisal of Texas land. Penalties in the form of a rollback tax, or the difference between the taxes paid under productivity appraisal and the taxes that would have been paid if the land had been put on the tax roll at market value, will be imposed if qualified land is taken out of agriculture or timber production.Ī rollback tax occurs when a land owner switches the land’s use to non-agricultural. A 1-d-1 Appraisal is Also Known as an Ag Exemption. The land must also be the owner’s primary source of income. Under 1-d appraisal, the land must have been used for this purpose at least three years and the owner must be an individual versus a corporation, partnership, agency or organization. Most land owners apply for the 1-d-1 appraisal. 1-d-1 appraisal does not restrict ownership to individuals and does not require agriculture to be the owner’s primary business. Owners must also show that the land was used for this purpose at least five of the preceding seven years. For 1-d-1 appraisal, property owners must use the land for agriculture or timber and the land’s use must meet the degree of intensity generally accepted in the area. ![]() ![]() The Texas Constitution authorizes two types of agricultural productivity appraisals, 1-d- 1 and 1-d, named after the section in which they were authorized. They may apply to the Henderson County Appraisal District for agricultural productivity appraisal and for a lower appraisal of their land based on how much they produce, versus what their land would sell for on the open market. Texas farmers and ranchers can be granted property tax relief on their land.
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