In an effort to remain in compliance with current tax code requirements, our office has been attempting to contact property owners who currently receive an agricultural land valuation but do not have an application on file. The tax code (Section 23.54) outlines the application requirements for property owners claiming land eligible for an agricultural valuation. Specifically, a valid application must be filed with our office.
This project was initially the result of the State Comptroller’s biennial review, Methods and Assistance Program (or MAPS). Tax Code Section 5.102 requires the Comptroller of Public Accounts to review each appraisal district’s governance, taxpayer assistance, operating procedures and appraisal standards, procedures and methodology at least once every two years. One such question specifically asks, “For properties that have been granted agricultural use appraisal, are completed applications and required documentation on file?”
The agricultural land department has been requesting property owners that do not currently have an application on file to submit one. For the 2022 appraisal year, +/-1,800 parcels owned by some 1,400 individuals require an updated application be filed for our office to remain in compliance. Those parcel owners will be receiving a certified letter in January of 2022 requesting they complete an updated application and submit it to our office before the May 1st deadline. In a cost savings effort, postcards have been mailed to those individuals identified as needing to submit an updated or new application. If you received a postcard, please contact our office by telephone or email (below) for information on what is required of you to continue, or begin, receiving an agricultural land valuation.
Links to the current applications are provided below for your convenience.
- Form 50-129 Application for 1-d-1 (Open Space) Agricultural Use Appraisal
- Form 50-129S Application for 1-d-1 (Open Space) Agricultural Use Appraisal (Spanish Version)
- PWD 885-W7000 1-d-1 Open Space Agricultural Valuation Wildlife Management 5-Year Plan (Initial Application)
- PWD 888-W7000 1-d-1 Open Space Agricultural Valuation Wildlife Management Annual Report
Robin Baker – Ext. 327