Working land in Roberts County can qualify for productivity appraisal

Qualifying farm and ranch land in Roberts County can be taxed on what it can produce instead of its market value. The land must meet the state use-history test and the local standard for how intensively it is farmed or ranched.

A change to nonagricultural use can trigger rollback tax. It generally recovers the difference between the taxes paid and the taxes that would have been due at market value for the prior three qualifying years. It is not a second bill for all taxes at market value.

Start with Roberts County Appraisal District at 300 E. Commercial St. in Miami, 806-868-5281. Before changing a tract into homesites or another use, ask whether it has agricultural appraisal and whether the planned change would trigger rollback tax.