The Texas Constitution authorizes two types of agricultural productivity appraisals, 1-d-1 and 1-d, named after the section in which they were authorized. For 1-d-1 appraisal, property owners must use the land for agriculture or timber but the land’s use must meet the degree of intensity generally accepted in the area. Owners must also show that the land is being used for at least five of the preceding seven years. Unless the property is within the city limits. Then it must show that the land is being used for five out of the five preceding years. 1-d-1 appraisal does not restrict ownership to individuals and does not require agriculture to be the owner’s primary business. Most landowners apply for the 1-d-1 appraisal.
Under 1-d appraisal, the land needs to be in use for at least three years, and the owner must be an individual. Corporations, partnerships, agency or organization are unable to qualify. The land must also be the owner’s primary source of income.
Penalties in the form of rollback taxes can incur. A rollback tax occurs when Ag/Wildlife management ceases. Rollback taxes under 1-d-1 are based on the three tax years preceding the change of use year. Under 1-d appraisal, the rollback is for the three preceding years. A rollback is the difference in taxes paid versus what would have been paid at full market value. For 1-d appraisal, a rollback will occur every time there is a change of ownership. This does not apply to 1-d-1.
Texas law allows for wildlife management special appraisal, but the land must be qualified for 1-d-1 open space appraisal in the preceding year. Land under wildlife management must meet requirements of the Texas Property Tax Code.
The deadline to file an application is April 30th of the current tax year. Owners of land qualified as 1-d must file a new application every year. Owners of land qualified as 1-d-1 need not file again in later years unless the chief appraiser requests a new application.
To find out if your land qualifies for open space evaluation, click here to review our Agricultural and Open Space Standards Manual
Open Space Guidelines and Standards Manual
Notification of Resting
AG Resource Contacts
Wildlife Management Use Video
Intensity Standards for Wildlife Management
Frequently Asked Questions
FREQUENTLY ASKED QUESTIONS
These FAQs are intended to help answer some of the most common questions. Please note that the Comal Appraisal District cannot advise on how to qualify for the agricultural valuation or what should be done/implemented on/with the property. The FAQ are intended to be used as a general guide and in conjunction with the Open Space Guidelines and Standards Manual and Animal Unit Estimator.
CAD cannot answer “what if” scenarios, hypothetical, or property specific questions, as we cannot provide advice or recommendations regarding the property.
For agriculture purposes, additional resources can be found in the Comptroller’s AG Manual
For wildlife purposes, additional resources can be found on the Texas Parks and Wildlife website and in the Comptroller’s Wildlife Manual
Do I have to apply annually?
Not for 1-d-1 appraisal. But yes for a 1-d appraisal.
When will I be required to reapply? Why does the district want a new application?
If your most recent application is older than 10 years, the ownership of the property has changed, the property has changed in size, there appears to be a change in use, or the Chief Appraiser requests a new application, then a new application will be required.
I don’t have a written lease. What can I provide?
You may submit a written statement signed and notarized by both parties.
What if I fail to file my application by the April 30th deadline date?
If you file an application after the deadline and are granted the ag valuation, then a 10% penalty will be imposed.
I have 20 acres that have a homestead exemption and I plan on having a cattle operation. Does my property qualify for special valuation?
Potentially. Open space valuation requires five (5) out of seven (7) years history of an agricultural operation. An application and all supporting documents will need to be submitted to the District.
I have been managing an agricultural operation on my property for the prior five (5) out of seven (7) years, but have never applied for special valuation. May I still qualify?
You will need to submit an application and provide proof of such activities for the prior years. An application will need to be submitted and the degree of intensity standards will have to be met for the qualifying year.
Where can I get more information about what types of animals are considered typical for an agricultural operation?
Please refer to the Animal Units Conversion Chart in the Open Space Guidelines Manual located on our website.
Is there any information I am required to supply to the appraisal district if there has been change to my type of agricultural use?
Yes, a new application or statement when change of ag-use has occurred must be supplied to the district. Failure to do so could result in a 10% penalty.
Are there any penalties involved when stopping ag-use?
Yes, there may be penalties if the property has changed use. Potentially a rollback tax may apply.
I need to rest my property. What do I need to do?
You must notify the District in writing by April 30 of any given appraisal year by specifying the reason(s) for resting the property. A “Notification of Resting Property” form is available on our website. Resting does not apply to properties in the city limits. For properties in the county, a property can rest for up to two years in the last seven years.
I have temporarily ceased my agricultural operation because of drought conditions. Will I lose my open space valuation?
Please note that the drought must be declared by a governor’s proclamation. This will extend the normal time the land remains out of agricultural production as long as the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.
Can I have wildlife valuation on my property with 21 acres?
Yes, but the property must have qualified and had an open space valuation the prior year. You must also submit an application for wildlife management along with a plan and be approved by the appraisal district.
Where can I get additional information about ag/open space?
The appraisal district has an open space manual that is available to the public that provides more detailed information.
