Form 50-165 - Application For 1-D Agricultural Appraisal

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P r o p e r t y T a x

Application for 1-d Agricultural Appraisal

Form 50-165

______________________________________________________________________

___________________________

Appraisal District’s Name

Phone (area code and number)

___________________________________________________________________________________________________

Address, City, State, ZIP Code

IMPORTANT INFORMATION FOR APPLICANTS

Texas Property Tax Code Section 23.45(a) states that an application for agricultural designation filed with a chief appraiser is confidential and not open to

public inspection.

Article VIII, Section 1-d(a), Texas Constitution, and Chapter 23, Subchapter C, Texas Property Tax Code, provide for the appraisal of land based on its

agricultural use. “Agricultural use” means the raising of livestock or growing of crops, fruit, flowers, and other products of the soil under natural conditions as

a business venture for profit, which business is the primary occupation and source of income of the owner.

Land qualifies for special appraisal (“1-d appraisal”) if it has been devoted exclusively for agricultural use or continuously developed for agriculture for

three successive years of the preceding five years and is currently devoted principally to agricultural use. An application must be filed for each tax year by

delivering the completed application to the chief appraiser before May 1. For good cause shown, the chief appraiser may extend this deadline for a single

period not to exceed 60 days.

On or after Jan. 1, 2008, an individual is not entitled to have land designated for agricultural use if the land secures a home equity loan described by

Article XVI, Section 50(a)(6),Texas Constitution.

To be accepted, this form must contain all information necessary to determine the validity of the claim. The chief appraiser may disapprove the application and

request additional information’ or 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, the property owner must respond within 30 days after the date of the request or the

application will be denied. For good cause, the chief appraiser may extend the deadline to allow additional information. An extension cannot exceed 15 days.

You may file a late application before the appraisal review board approves appraisal records.

OTHER IMPORTANT INFORMATION

After you file 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.

You must notify the chief appraiser in writing if you: stop using your property for agriculture (e.g., you voluntarily decide to stop farming); change the

category of your use (e.g., you change from dry cropland to irrigated cropland); change the level of your use (e.g., you substan tially increase or decrease

the number of cattle you raise); change the nature of your use (e.g., you switch from growing corn to growing ornamental plants); enter, leave or change

governmental programs (e.g., you put 100 acres in Conservation Reserve Program); 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.

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.

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. The rollback

period for 1-d land is three years and results from a property sale in addition to cessation of agricultural usage.

If claimant fails to timely file a completed application form in a given year, the agricultural designation may not be received. If a late application is approved,

the owner is liable for a penalty of 10 percent of the difference between the amount of tax imposed on the property and the amount that would be imposed

without the agricultural designation.

STEP 1: State the Year for Which You are Seeking Agricultural Appraisal

___________________________________

State the year for which you are seeking agricultural appraisal

STEP 2: Provide Name and Address of Property Owner

___________________________________________________________________________________________________

Name of Property Owner

___________________________________________________________________________________________________

Mailing Address

_____________________________________________________________________

____________________________

City, State, ZIP Code