Application For 1-d-1 (Open-Space) Agricultural Use Appraisal
Application For 1-d-1 (Open-Space) Agricultural Use Appraisal
Coleman County Tx
____________________________________________________________________________ ________________________________
Appraisal District’s Name Appraisal District Account Number (if known)
GENERAL INFORMATION: Texas Constitution, Article VIII, Section 1-d-1, and Tax Code, Chapter 23, Subchapter D, provide for appraisal of open-space land.
FILING INSTRUCTIONS: This form must be filed with the appraisal district office in each county in which the property is located. Do not file this document with the Texas
Comptroller of Public Accounts.
Individual
Partnership
Corporation
Other (specify): _________________________________________________________
John P Bruce
__________________________________________ _________________
Name of Property Owner Date of Birth
______________________________________________________________________________________________________________
Physical Address, City, State, ZIP Code
__________________________________________ __________________________________________________________________
Primary Phone Number (area code and number) Email Address*
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code (if different from the physical address provided above)
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
_________________________________________
Name of Authorized Representative
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
____________________________ __________________________
Account Number (if known) Number of Acres (subject to this application)
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-129 • 3-24/21
Application for 1-d-1 (Open-Space) Agricultural Use Appraisal Form 50-129
3. Last year, was 1-d-1 appraisal allowed on this property by this appraisal district’s chief appraiser? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If no, you must complete all applicable questions in Section 4 and, if the land is used to manage wildlife, complete Section 5.
Yes
No
If yes, complete only those parts of sections 4 and 5 that have changed since the earlier application or any information in sections 4 and 5
requested by the chief appraiser.
4. Is this property located within the corporate limits of a city or town? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Current
2. (a) List the livestock, exotic animals or exotic fowl raised or kept or the type of wildlife managed on the property and the number of acres used for each activity. Attach a list if
the space is not sufficient.
Livestock, Exotic or Wildlife Number of Acres
(b) List the number of head of livestock or exotic animals raised or kept on the property (average over the year). Attach a list if the space is not sufficient.
Livestock or Exotics Number of Head
3. List the crops grown (including ornamental plants, flowers or grapevines) and the number of acres devoted to each crop. Attach a list if the space is not sufficient.
Type of Crop Number of Acres
5. If the property is now used for any nonagricultural activities, list all nonagricultural uses and the number of acres devoted to each use. Attach a list if the space is not sufficient.
Nonagricultural Use Number of Acres
A. ________________________________________________________________________________________________________
B. ________________________________________________________________________________________________________
C. ________________________________________________________________________________________________________
2. Indicate the property’s agricultural land use category (described in the Important Information section of this form) for the tax year preceding the land’s conversion to wildlife
management use. For example, if the land was categorized as native pasture before conversion to wildlife management, native pasture would be the response as it is the
category of use prior to conversion.
___________________________________________________________________________________________________________
3. Does the property have a wildlife management plan that uses the appropriate Texas Parks and Wildlife Department form? . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, attach the wildlife management plan for the property using the appropriate Texas Parks & Wildlife Department form
Yes
No
(obtained at www.tpwd.texas.gov/landwater/land/private/agricultural_land/).
4. Was the land subject to wildlife management a part of a larger tract of land qualified for 1-d-1 or timberland appraisal
on Jan. 1 of the previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
5. Is any part of the land subject to wildlife management managed through a wildlife management property association? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, attach a written agreement obligating the owners in the association to perform wildlife management practices
necessary to qualify wildlife management land for 1-d-1 appraisal.
6. Is any part of the land located in an area designated by Texas Parks and Wildlife Department as a habitat for an
endangered species, a threatened species or a candidate species for listing as threatened or endangered? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
7. (a) Is the land that is the subject of this application subject to a permit issued under Federal Endangered Species
Act Section 7 or 10(a)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
(b) If yes, is the land included in a habitat preserve and subject to a conservation easement created under Texas
Natural Resources Code Chapter 183 or part of a conservation development under a federally approved habitat
conservation plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes to questions 7(a) and (b), provide evidence of the permit and of the conservation easement or habitat conservation
plan. Your application cannot be approved without this evidence.
8. Is the land that is the subject of this application actively used for a conservation or restoration project providing compensation
for natural resources damage under one or more of the following laws:
Comprehensive Environmental Response, Compensation, and Liability Act (42 U.S.C. Section 9601 et seq.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Texas Commission on Environmental Quality. Applications without this evidence cannot be approved.
2. Does the property owner wish to have the land subject to this application continue to be appraised as 1-d-1 land? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
____________________________________________________________ ________________________________________
Signature of Property Owner or Authorized Representative Date
* May be confidential under Government Code §552.137; however, by including the email address on this form, you are affirmatively consenting to its release under the Public Information Act.
Important Information
GENERAL INFORMATION An application can be filed after the deadline if:
Agricultural use includes, but is not limited to, the following activities: (1)
• the land that is the subject of the application was appraised as open-
cultivating the soil; (2) producing crops for human food, animal feed, or
space land under Subchapter D (open-space);
planting seed or for the production of fibers; (3) floriculture, viticulture and
horticulture; (4) raising or keeping livestock; (5) raising or keeping exotic • the land’s ownership changed due the landowner’s death during the
animals or fowl for the production of human food or fiber, leather, pelts preceding tax year; and
or other tangible products having a commercial value; (6) planting cover • the application is filed not later than the delinquency date for the
crops or leaving land idle for the purpose of participating in a governmental taxes on the land for the year for which the application is filed by:
program provided the land is not used for residential purposes or a purpose
inconsistent with agricultural use or leaving the land idle in conjunction with ° the decedent’s surviving spouse or a surviving child;
normal crop or livestock rotation procedures; (7) producing or harvesting ° the executor or administrator of the decedent’s estate; or
logs and posts used for construction or repair of fences, pens, barns or other
° a fiduciary acting on behalf of the decedent’s surviving
agricultural improvements on adjacent open-space land having the same
spouse or a surviving child.
owner and devoted to a different agricultural use; (8) wildlife management;
and (9) beekeeping. CHIEF APPRAISER ACTIONS
The chief appraiser shall, as soon as practicable but not later than 90 days
Wildlife management is defined as actively using land that at the time the after the later of the following two dates: date the applicant’s land is first
wildlife-management use began, was appraised as qualified open-space eligible for 1-d-1 appraisal; or the date the applicant provides the information
or timberland under Tax Code, Chapter 23, Subchapter D or E, to propagate necessary, make one of the following decisions:
a sustaining breeding, migrating or wintering population of indigenous
wild animals for human use, including food, medicine or recreation, in at • approve the application and grant agricultural appraisal;
least three of the following ways: (1) habitat control; (2) erosion control; (3) • disapprove it and ask for more information; or
predator control; (4) providing supplemental supplies of water; (5) providing
supplement supplies of food; (6) providing shelters; and (7) making census • deny the application.
counts to determine population. ADDITIONAL INFORMATION REQUEST
The chief appraiser may disapprove the application and request additional
Wildlife management is also defined as actively using land to protect feder-
information to evaluate this application. This request must be delivered via a
ally listed endangered species under a federal permit if the land is included
written notice to the applicant as soon as practicable but not later than the
in a habitat preserve subject to a conservation easement created under
30th day after the application was filed with the appraisal district. The notice
Natural Resources Code Chapter 183 or part of a conservation development
must specify the additional information the applicant must provide so the
under a federally approved habitat conservation plan restricting the land’s
chief appraiser can make a determination. The applicant must provide the
use to protect federally listed endangered species or actively using land for a
additional information not later than the 30th day after the request date or
conservation or restoration project under certain federal and state statutes.
the application will be denied. The chief appraiser may extend this deadline
These two types of wildlife management uses do not require showing a
for a single period not to exceed 15 days for good cause shown.
history of agricultural use but do require evidence identified in Section 5,
questions 7 and 8. DENIED APPLICATIONS
The chief appraiser may deny an application. He or she must notify the appli-
Agricultural land use categories include: (1) irrigated cropland; (2) dry cant in writing not later than the fifth day after the determination by certified
cropland; (3) improved pastureland; (4) native pastureland; (5) orchard; (6) mail. It must state and fully explain each reason for the denial. The landowner
wasteland; (7) timber production; (8) wildlife management; and (9) other can file a protest of the denial with the ARB.
categories of land that are typical in the area. DUTY TO NOTIFY AND PENALTIES
APPLICATION DEADLINES The property owner must notify the chief appraiser no later than the April
The completed application must be filed with the chief appraiser before May 30 following the change in use or eligibility. A change of land use for all or
1 of the year for which agricultural appraisal is requested. If the application part of the property will trigger substantial additional tax, commonly called
is approved, a new application is not required in later years unless the land a rollback tax. Payment of a penalty may also be required for failure to notify
ownership changes, eligibility ends or the chief appraiser requests a new the chief appraiser of a change in agricultural use or qualification. Notice
application. must be delivered to the chief appraiser if:
Starting Jan. 1, 2024, if a landowner passes away and the land’s owner- • the property stops being used for agriculture (e.g., voluntarily
ship transfers from the deceased owner to the deceased owner’s surviving stopped farming);
spouse; the land’s ownership is not considered to have changed. Under this • category of land use changes (e.g., from dry cropland to irrigated
provision, the land is still eligible for special valuation even if the surviving cropland;
spouse did not timely file a valid application.
• level of use changes (e.g., a substantial increase or decrease in the
A late application may be filed before the appraisal review board (ARB) number of cattle raised);
approves appraisal records for the year, which usually occurs in July. If a
late application is approved, a penalty will be applied in an amount equal • nature of use changes (e.g., a switch from growing corn to growing
to 10 percent of the difference between the amount of tax imposed on the ornamental plants);
property and the amount that would be imposed if the property were taxed • property owner enters, leaves or changes governmental programs
at market value. (e.g., 100 acres placed in a conservation reserve program); or
However, under certain conditions, a property owner can file an applica- • the land is used for something other than agriculture (e.g., to build a
tion after the deadline has passed and the ARB has approved the appraisal shopping center on most of the land).
records without incurring the 10 percent penalty.
Application for 1-d-1 (Open-Space) Agricultural Use Appraisal Form 50-129