Ag Appraisal Follows the Land's Use, Not a Farm Label

A 1-d-1 appraisal is not a blanket tax break for a big rural lot. The land must have a real farm, ranch, timber, or other allowed use. The work must be common for the area. In most cases, the land also needs that use in five of the past seven years. Wildlife management follows its own rules.

If qualified land changes to a non-farm use, an extra tax may follow on the changed acres. It is based on the gap between taxes under farm value and market value for the three prior years. There are exceptions and a right to protest. Ask GAD's ag team before changing the use.