Ag appraisal changes land value, not the tax rate

FBCAD may value eligible farm or ranch land by what that use can produce. This can be lower than market value. The tax rates stay the same. Those rates are applied to the lower farm-use value.

The usual 1-d-1 ag appraisal has several tests. The land must be used mainly for an allowed farm or ranch purpose at the local level of effort. It also must have qualified in five of the past seven years. Land inside a city faces extra tests. Beekeeping may qualify on five to 20 acres, but the tract must still meet local standards.

If the chief appraiser finds that the land changed to a nonfarm use, the owner may owe added tax for the past three qualifying years. State law has exceptions. Apply to FBCAD and give it proof for the actual tract.