Free 50-130 Notice of Change of Use Determination (1-d) - Texas

50-130 (9-93) [23.46 (12/89)]

NOTICE OF CHANGE OF USE DETERMINATION (1-d)
Appraisal district name Date Phone (area code and number)

Address

Property owner's name Present mailing address (number and street) City, town or post office, state, ZIP code

Describe property subject to change of use determination:

The chief appraiser has determined that the 1-d qualified property described above is not used for agriculture so the property no longer qualifies for 1-d appraisal. The property will be taxed on its market value beginning with the ________ tax year. You may protest this change of use determination to the Appraisal Review Board (ARB) by filing a written notice of protest not later than 30 days after the date of this notice. If you have questions about this determination or the procedure for filing a protest, you may wish to consult your appraisal district's staff or the State Comptroller's Manual for the Appraisal of Agricultural Land. If you do not protest or if the ARB determines that the use of the property has changed, the property is subject to an additional tax (rollback tax) equal to the tax savings you realized for the three years before the year of this determination, plus interest. A tax lien for the amount of the additional tax and interest attaches to the land on the date the change of use occurs. The assessor for each taxing unit taxing the property will assess the additional tax. If you have any questions about the amount or calculation of this additional tax, you may wish to consult your tax assessor's staff or the State Comptroller's Manual for the Appraisal of Agricultural Land.