Ag Frequently Asked Questions
Q: How many cows do I need per acre?
A: Typically For native pasture (Johnson grass) it is one cow per 10 to 12 acres; for improved pasture (coastal Bermuda) it is one cow per 3 to 5 acres.
Q: How many acres do I need to qualify for Ag use?
A: Please see Ag Value Information under the General Information Tab.
Q: I need a farm Tax ID # where do I get that?
A: Through the Texas Comptroller’s office. You may click on the link below and apply online here.
Q: Do I have to fill out an application every year?
A: Once you receive agricultural appraisal, you do not have to apply again in following years unless your qualifications change. However, the chief appraiser may request a new application to verify that you still meet the qualifications.
Q: This land has always been in Ag do I need to apply?
A: Yes. A person claiming that their land is eligible for the agricultural appraisal must file a valid application with the Chief Appraiser. Agricultural valuation cannot be granted without a valid application from the current owner.
Q: What is the deadline for filing the Ag Application?
A: April 30th of the year in which you are applying for the agricultural valuation. If you miss the April 30 deadline, you may file an application any time before the appraisal review board approves the appraisal records (usually in July). However, in such a case, you will be assessed a penalty for filing late. The penalty is 10 percent of the tax saving you obtained by getting agricultural appraisal for your land. Once the appraisal review board approves the records, you cannot apply for agricultural appraisal for that year.
Q: After applying for Ag will I hear from the Appraisal District if I am approved?
A: Yes. The Appraisal District will inform you in writing if you have been approved, denied or if we need additional information.
Q: I have been asked to provide a 5 of 7 year Ag history on my property what can I use.
A: Examples of documents that can be used to prove an agricultural history are income tax records (Schedule F – Farm and Ranch return), financial reports, lease agreements, receipts, proof of participation in ASCS programs, statements from neighboring property owners, photographs, etc.
Q: What is an Ag Rollback?
A: Per Section 23.55 of the property Tax Code If your land qualified for agricultural appraisal and you change its use to a non-agricultural use, you will owe a rollback tax for each of the previous three years in which your land received the lower appraisal. The rollback tax is the difference between the taxes you paid on your land’s agricultural value and the taxes you would have paid if the land had been taxed on its higher market value. Additionally, 7-percent interest is charged for each year from the date that the taxes would have been due.
Q: What is meant by “1-d-1 appraisal”?
A: Article VIII, Section 1-d-1, Texas Constitution, and Chapter 23, Subchapter D, Texas Property Tax Code, provides for appraisal of open-space land. Land qualifies for special appraisal (1-d-1 appraisal) if it is has been (1) used for agricultural for five of the preceding seven years 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 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 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 hunting or recreational leases.
- Appraisal Review Board to Approve Appraisal Records July 16, 2021
- Job Opening for Appraisers
- For 2021 Proposed Tax Rate information visit www.elllistaxes.com in August/September
- Have You Inherited the Home You Live In? – New Law Unlocks Property Tax Savings
- Curious about why your land value went up so much?