Form 50-281 - Application For Restricted-Use Timber Land Appraisal

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P r o p e r t y T a x

Application for Restricted-Use Timber Land Appraisal

Form 50-281

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____________________________

Appraisal District’s Name

Phone (area code and number)

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Address, City, State, ZIP Code

IMPORTANT INFORMATION FOR APPLICANTS

Land qualifies for restricted-use timber land appraisal if it is in an aesthetic management zone, critical wildlife habitat zone or streamside management zone

or if timber was harvested from the land when it was qualified for timber land appraisal and has been regenerated for timber production to the intensity

that is typical in the area. 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 Timber 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 with the chief appraiser before May 1 of the year you are applying for restricted-use timber land apprais-

al. For good cause shown, the chief appraiser may extend the filing deadline for not more than 15 days. To be accepted, this form must contain informa-

tion necessary to determine the validity of the claim. If your application 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 request only

additional information that is necessary to determine whether the land qualifies for restricted use timber land appraisal If the chief appraiser requests addi-

tional information from an applicant, the information must be furnished within 30 days after the date of the request, or the application is denied.

The chief appraiser may deny the application. If your application for restricted-use timber land is based on the land having been harvested and regener-

ated, you may protest that determination to the county appraisal review board in a timely manner. Before an application for restricted-use timber land

appraisal may be denied because the land is not within an aesthetic management zone, critical wildlife habitat zone or streamside management zone, the

chief appraiser must request a determination of these conditions from the director of the Texas Forest Service. The director’s response is conclusive with

regard to the existence, type, location, and size of the zone.

OTHER IMPORTANT INFORMATION

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 cat-

egory of your use (e.g., you change from dry cropland to irrigated cropland); change the level of your use (e.g., you substantially 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 govern-

mental 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.

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.

STEP 1: State the Year for Which You are Seeking Restricted-Use Timber Land Appraisal

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State the year for which you are seeking restricted-use timber land appraisal

Step 2: Provide Name and Mailing Address of Applicant

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Applicant’s Name

___________________________________________________________________________________________________

Mailing Address (number and street)

____________________________________________________________________

____________________________

City, State, ZIP Code