2023 Agricultural Appraisal Advisory Board
of the Brazoria County Appraisal District
This page last revised on 03-23-2023
An Introduction to the Agricultural Appraisal Advisory Board
Effective August 28, 1989, Sec. 6.12, Property Tax Code, requires chief appraisers to appoint an agricultural appraisal advisory board. The legislature created this advisory board to help improve communications between the farming and ranching community and the appraisal district. The Agricultural Advisory Board’s Duties Under the Property Tax Code, the board’s function is to advise the chief appraiser on major issues dealing with agricultural and timber appraisal—net to land, degree of intensity standards, and other agricultural use and appraisal issues.[1] As an advisory body, the board has no decision making authority or responsibility. The chief appraiser and the appraisal review board have statutory and legal responsibility to set values and make decisions on qualification for agricultural appraisal—this responsibility cannot legally be delegated to any other group or person not directly under the chief appraiser’s authority. The agricultural advisory board should not become involved in matters dealing with individual properties or in approving applications for agricultural appraisal. The following is a discussion of some of the areas in which the board may advise or assist the chief appraiser. For more detailed information about productivity appraisal, consult the Manual for the Appraisal of Agricultural Land and Guidelines for the Valuation of Timberlands, available from the State Property Tax Board. Information, in part, taken from the Agricultural Appraisal Advisory Board page, published by the Property Tax Assistance Division (PTAD) of the Texas Comptroller of Public Accounts. [1] Sec. 6.12, Property Tax Code, governs the board’s statutory duties. The statute says: The Board shall advise the chief appraiser on the valuation and use of land that may be designated for agricultural use or that may be open space agricultural or timber land within the district. |
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