Form 50-129 - Application For 1-D-1 (Open - Space) Agricultural Use Appraisal
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Application for 1-d-1 (Open – Space)
Form 50-129
Agricultural Use Appraisal
________________________
Year
_______________________________________________________________________________
________________________
Appraisal district name
Phone (area code and number)
_______________________________________________________________________________________________________________
Address, city, state, Zip Code + 4
IMPORTANT INFORMATION FOR APPLICANTS
Article 8, Sec. 1-d-1, Texas Constitution, and Chapter 23, Subchapter D, Tax Code, provide for appraisal of open-space land based on its
ability to produce agricultural products.
Land qualifies for special appraisal (“1-d-1 appraisal”) if it has been (1) used for agriculture in the past and is currently devoted principally to
agricultural use as defined by statute, (2) used to protect federally listed endangered species under a federal permit, or (3) used for conser-
vation 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 five-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 and livestock produced or supported on the land, including income received from hunt-
ing or recreational leases.
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 State Comptroller’s Manual for the Appraisal of Agricultural Land and your appraisal district staff.
The manual may be found on the Comptroller’s Web site at under the section concerning appraisal
manuals.
You must complete this application in full and file it no later than April 30 of the year you are applying for agricultural appraisal. If your appli-
cation 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.
You may file a late application up to midnight the day before the appraisal review board approves appraisal records for the year. Approval
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 tax
savings resulting from agricultural appraisal.
STEP 1: Owner’s Name and Address
_______________________________________________________________________________________________________________
Owner’s name
_______________________________________________________________________________________________________________
Current mailing address (number and street)
__________________________________________________________________________________
_ ________________________
City, town or post office, Zip Code + 4
Phone (area code and number)
STEP 2: Describe the Property
_______________________________________________________________________________________________________________
_______________________________________________________________________________________________________________
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.
__________________________________________________________________________________
_ ________________________
Account number (if known)
Number of acres for which application is made
Please check the appropriate box for “Yes” or “No”
1. Has the ownership of the property changed since January 1 of last year or since the last application was submitted? . . . .
Yes
No
If yes, the new owner must complete all applicable questions, including Step 3 and Step 4, if the land is
used to manage wildlife.
2. Last year, were you allowed 1-d-1 appraisal on this property by the chief appraiser of this appraisal district? . . . . .
Yes
No
If no, you must complete all applicable questions, including Step 3 and Step 4, if the land is used to manage wildlife.
If yes, you need only complete those parts of Steps 3 and 4 that have changed since your earlier application or any
information in Steps 3 and 4 requested by the chief appraiser.
3. Is this property located within the corporate limits of a city or town? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
STEP 3: Describe the Property’s 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 or normal crop or livestock
rotation procedures; and (7) wildlife management.
Wildlife management is defined as actively using land that at the time the wildlife-management use began, was appraised as qualified open-
space or timber land under Tax Code, Chapter 23, Subchapter D or E, to propagate a sustaining breeding, migrating or wintering population
of indigenous wild animals for human use, including food, medicine, or recreation, in at least three of the following ways: (1) habitat control;
(2) erosion control; (3) predator control; (4) providing supplemental supplies of water; (5) providing supplement supplies of food; (6) providing
shelters; and (7) making census counts to determine population.
Wildlife management is also actively using land to protect federally listed endangered species under a federal permit if the land is in a habitat
preserve subject to a conservation easement or part of a conservation development under a federally approved habitat conservation plan
restricting the use of the land. Actively using land for a conservation or restoration project under certain federal and state statutes is wildlife
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
For more information, visit our Web site:
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
50-129 • 4-10/9
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