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Application For 1-d-1 (Open-Space) Agricultural Use Appraisal

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0% found this document useful (0 votes)
25 views6 pages

Application For 1-d-1 (Open-Space) Agricultural Use Appraisal

Uploaded by

michellebbruce77
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Form 50-129 Form 50-129

Application for 1-d-1 (Open-Space) Agricultural


Use Appraisal ________________________________
Tax Year

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.

SECTION 1: Property Owner/Applicant


The applicant is the following type of property owner:

 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)

SECTION 2: Authorized Representative


If you are an individual property owner filing this application on your own behalf, skip to Section 3; all other applicants are required to complete Section 2.
Please indicate the basis for your authority to represent the property owner in filing this application:

 Officer of the company


 General Partner of the company
 Attorney for property owner

 Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162

 Other and explain basis: __________________________________________________________________________________________

_________________________________________
Name of Authorized Representative

__________________________________________ _______________________________ _________________________________


Title of Authorized Representative Primary Phone Number (area code and number) Email Address*

______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code

SECTION 3: Property Description and Information


Provide the descriptive information requested below for the property that is the subject of this application or attach last year’s tax statement, notice of appraised value or other
correspondence identifying the property.

____________________________ __________________________
Account Number (if known) Number of Acres (subject to this application)

Legal description, abstract numbers, field numbers and/or plat numbers:

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

SECTION 3: Property Description and Information (concluded)


Select the appropriate box in response to each question below.
1. Has the property’s ownership changed since Jan. 1 of last year or since the last application was submitted? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, the new owner must complete all applicable questions in Section 4 and, if the land is used to manage wildlife, complete Section 5.
 Yes
 No

2. Has the former owner passed away? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


 Yes
 No

If yes, are you the surviving spouse of the former owner? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


 Yes
 No

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

SECTION 4: Property Use


1. Describe this property’s current and past agricultural uses as described in Section 3, starting with the current year and working back five years or until five out of seven years of
agricultural use is shown. Use the agricultural land categories listed in the Important Information section of this form. Divide the total acreage according to individual uses to
which the land is principally devoted. Five years of continuous agricultural use may be required if the land is located within the corporate limits of a city or town.
Agricultural Use Category of Land Acres Principally Devoted to
Year (List all that apply) Agricultural Use

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

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2


Application for 1-d-1 (Open-Space) Agricultural Use Appraisal Form 50-129

SECTION 4: Property Use (concluded)


4. List the participation in any government programs for planting cover crops or land lying idle and the number of acres devoted to each program. Attach a list if the space is not
sufficient.
Program Name 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

SECTION 5: Wildlife Management Use


Complete this section only if the land is used for wildlife management. If the land is not used for wildlife management, do not complete this section.
1. If the land is used to manage wildlife, list at least three of the wildlife management practices being used (listed and described in the Important Information section of this form).

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

Oil Pollution Act (33 U.S.C. Section 2701 et seq.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


 Yes
 No

Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Yes
 No

Texas Natural Resources Code Chapter 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


If yes to any of the above, provide evidence of the conservation easement, deed restriction or settlement agreement with the
 Yes
 No

Texas Commission on Environmental Quality. Applications without this evidence cannot be approved.

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3


Application for 1-d-1 (Open-Space) Agricultural Use Appraisal Form 50-129

SECTION 6: Conversion to Timber Production


1. Was the land subject to this application converted to timber production after Sept. 1, 1997? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Yes
 No

If yes, on what date was it converted to timber production? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ______________

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

SECTION 7: Certification and Signature


NOTICE REGARDING PENALTIES FOR MAKING OR FILING AN APPLICATION CONTAINING A FALSE STATEMENT: If you make a false statement on this form, you could be
found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.

I, __________________________________________________________________________, swear or affirm the following:


Printed Name of Property Owner or Authorized Representative

1. that each fact contained in this application is true and correct;


2. that the property described in this application meets the qualifications under Texas law for the special appraisal claimed;
3. that I have read and understand the Notice Regarding Penalties for Making or Filing an Application Containing a False Statement.

____________________________________________________________ ________________________________________
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.

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4


Application for 1-d-1 (Open-Space) Agricultural Use Appraisal Form 50-129

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

Important Information (continued)


DUTY TO NOTIFY FOR CERTAIN LANDOWNERS could become infested with pests with one of the following: Texas
If land ceases to be devoted principally to agricultural use to the degree Citrus Pest and Disease Management Corporation, Inc., the Texas
of intensity generally accepted in the area, open-space appraisal may be Commissioner of Agriculture or the U.S. Department of Agriculture;
retained if the chief appraiser is notified as required and the property owner: or
• is a member of the armed services who is deployed or stationed • owns land that has previously been under open-space appraisal
outside of Texas who intends to return the land to the manner and primarily on the basis of livestock; the land is located in a temporary
to the degree of intensity that is generally accepted in the area not quarantine area established during the tax year by the Texas Animal
later than the 180th day after being deployed or stationed outside Health Commission for the purpose of regulating the handling of
this state ceases; livestock and eradicating ticks or exposure to ticks under Agriculture
Code Chapter 167.
• owns land that has previously been under open-space appraisal
primarily based on its citrus production; the land is located in a pest
management zone; and an agreement was executed to destroy,
remove or treat all the citrus trees located on the land that are or

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