Val Verde ag appraisal follows ranch use, not scenery

A Val Verde ranch can have a market value and a separate value based on farm or ranch production. The second number is not automatic. The land must be used mainly for agriculture at the level common in the area.

The usual history test is agricultural or timber use during five of the past seven years. Acreage alone does not decide it. Stocking, grazing, leases, and other records help show what the land is actually doing.

Form 50-129 goes to the Val Verde County chief appraiser. If the land later changes to a non-agricultural use, the owner who changes it may owe rollback tax for the past three years.