How to File for Agricultural Appraisal
- Get an application form at the appraisal district office.
- Fill out the form completely and return it to the appraisal district office after January 1, but no later that April 30. Remember, making false statements on your application is a criminal offense.
- If your property is valued by more than one appraisal district, you must file an application in each appraisal district office. If you don't you could end up paying taxes on your property's full market value to one or more taxing units. This occurs when your property is located in a taxing unit that is also in a neighboring county. Contact the appraisal district if you aren't sure.
- If you need more time to complete your application form, submit a written request to the chief appraiser before the April 30 deadline. The chief appraiser can grant up to 60 extra days if you have a good reason for needing extra time.
- If you miss the April 30 deadline, you may file an application any time before the appraisal review board approves the appraisal records (usually about July 20). However, in such a case, you will be charged 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 can't apply for agricultural appraisal for that year.
- If the chief appraiser asks you for more information, you will have at least 30 days to reply. You may ask for more time but you must have a good reason. If you don't reply the chief appraiser must deny your application.
- If the chief appraiser denies or modifies your agricultural appraisal, he or she must tell you in writing within five days. This notice must explain how you can protest.
- Once you receive agricultural appraisal, you don't have to apply again in the following years unless your qualifications change. However, the chief appraiser may request a new application to verify that you still meet the qualifications. If you get a notice to reapply, be sure to do so. If you don't, you will lose your eligibility. If you become the owner of land that is already qualified, you must reapply in your own name by April 30. If you don't you will lose your eligibility. You must notify the appraisal district in writing by April 30 if your land's eligibility changes. Failure to do so results in a penalty charge.
- The agricultural appraisal is based on an estimate of the typical annual income during the five-year period preceding the year before the appraisal. The agricultural appraisal may change annually based on this income and the capitalization rate.
Application to use when applying in Brazoria County
Use the forms listed below to apply for the agricultural use method of appraisal. Please call our Ag Department with any questions you have regarding the process.
|Application for 1-d-1 (Open-Space) Agricultural Use Appraisal|
|File Size:||283 kb|
|Agricultural Use Questionnaire for 1-d-1 Agricultural Land|
|File Size:||396 kb|
Degree of Intensity Standards for Brazoria County
The chief appraiser is required by law to develop "degree of intensity" standards for each type of agricultural production in a given county. These standards reflect the practices that are typical for producing various kinds of crops or livestock.
|Brazoria County Appraisal District Agricultural Use Requirements|
|File Size:||914 kb|