Free Application for 1-d Agricultural Appraisal - Texas

50-165 (Rev. 10-07/4)

APPLICATION FOR 1-d AGRICULTURAL APPRAISAL
Appraisal district name

YEAR Phone (area code & number)

Address

IMPORTANT INFORMATION FOR APPLICANTS For your land to be considered for 1-d appraisal, you must show that agriculture is your primary source of income and your primary occupation as well as that your land meets eligibility requirements. Effective Jan. 1, 2008, land that secures a home equity loan described by Section 50(a)(6), Article XVI, Texas Constitution cannot be considered for 1-d appraisal. If agriculture is not your primary income source or occupation, you may want to file an application for appraisal under Art. 8, Sec. 1-d-1, which does not require that agriculture be your primary occupation and income source but provides the same tax savings. The appraisal district can provide you with an application and more information. To qualify for 1-d appraisal, you must file this application after Jan. 1 and no later than April 30 of this tax year. To keep your appraisal, you must file a new application every year. If you miss the April 30 deadline, you can still file until the day before the appraisal review board approves appraisal records for the year, usually in July. If you do file a late application and your application is granted, you must pay a penalty equal to 10% of the tax savings resulting from agricultural appraisal. You must complete this application in full or your application cannot be granted. Step 1: Owner's name and address
Owner's name Current mailing address (number and street) City, town or post office, state, ZIP Code 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 or notice of appraised value or other correspondence identifying the property.)

Account number (if known) Owner

Number of acres for which application is made

EARLIER 1-d APPRAISAL:
(a)

Last year, were you allowed 1-d appraisal on this property by the chief appraiser of this county appraisal district? ................................................................................................................................................ Has the information you reported in your earlier application for 1-d appraisal changed? ............................................. Does the land described in Step 2 secure a home equity loan described by Section 50(a)(6), Article XVI, Texas Constitution?.......................................................................................................................................................... If this land has received 1-d agricultural appraisal in the past, you must complete those parts of Steps 3 and 4 requiring new information or information that has changed since your earlier application. If this land has not received 1-d agricultural appraisal in the past, you must complete all of Steps 3 and 4.

Yes Yes

No No

(b) (c) (d) (e)

Yes

No

Step 3: Describe the property's use

1. Describe the current and past uses of this property for this year and the three preceding years, starting with the current year and working back.

Year
Current

Agricultural Use*

Acres

Non-Agricultural Use*

Acres

1 2 3

*Agricultural use is the use of land to produce plant or animal products, including fish or poultry products, under natural conditions. Agricultural land use categories include: irrigated cropland, dryland cropland, orchard, improved pastureland, native pastureland and other classes typical in your area. Continue on Page 2

50-165-2 (Rev. 10-07/4)

Step 3: Describe the property's use (continued)

2.

(a)

Is this property used for agriculture as an occupation or business venture for profit? ............................................................................................................

Yes

No

(b) 3.

0.00% What percentage of your time do you devote to agriculture? ____________________________________________
Percentage

List your sources of income and the percentage of your total income provided by each source.

Source of Income

0%

0%
0%

0% 0%
4. (a) If you raise livestock or exotic animals on the property, list the livestock or exotics raised and the number used for this activity. You may attach a list if the space is not sufficient. Livestock/Exotics example: cattle Acres 48 Livestock/Exotics Acres

(b)

If you use less than 50 acres for raising livestock or exotics, how many head (average per year) do you raise? Livestock/Exotics Acres 20 Livestock/Exotics Acres

example:

cattle

5.

If you grow crops (including ornamental plants, flowers or grapevines), list the crops grown and the number of acres devoted to each crop. You may attach a list if the space is not sufficient. Crop Acres Crop Acres wheat 200

example:

6.

If your land is lying idle because you are participating in a governmental program, please list these programs and the number of acres devoted to each program. You may attach a list if this space is not sufficient. Program Acres Program Acres CRP 100

example:

Step 4: Sign the application

If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Texas Penal Code Section 37.10. I certify that the information given on this form is true and correct.
Owner's signature Date

OTHER IMPORTANT INFORMATION If you stop using any part of this property mainly for agriculture or you sell it, the part of your property that has sold or on which agricultural use has ended will incur a substantial additional tax (rollback tax).