beekeeping & ag information - coffman real estate · beekeeping. beekeeping is a complex...

18
For landowners in Medlin Creek Ranch Hays County, Texas BEEKEEPING & AG INFORMATION

Upload: others

Post on 20-May-2020

9 views

Category:

Documents


0 download

TRANSCRIPT

For landowners in Medlin Creek Ranch

Hays County, Texas

BEEKEEPING & AG INFORMATION

(512) 894-3479 or (888) 289-9409

plateauwildlife.comPlateau Land & Wildlife Management

OPEN SPACE VALUATION FILING FOR BEEKEEPINGGet the same valuable tax savings enjoyed by landowners in Ag or Wildlife by raising honeybees on your land! Let the experts at Plateau assist you in planning and applying for an Open Space Valuation for Beekeeping.Beekeeping is a complex operation that requires experience and education to be successful. With Plateau’s help, you’ll have all the information you need to get your beekeeping operation off the ground and running. Our close relationships with the Central Appraisal Districts will also ensure that you are getting the most up-to-date information on this new amendment to the Open-Space law as it continues to evolve.

$995 - Beekeeping plan & Ag filing $250 - Ag filing paperwork only FOR MORE INFORMATION: Call (512) 894-3479 or email [email protected]

FEATURES:

w A detailed report including: • An inventory of your land’s existing assets for establishing bees (favorable plants, soil types, etc.) and recommendations on improvements • Recommendations for establishing beekeeping on your property (hive types, required equipment, colony locations, maintenance, record-keeping, etc.) that meet your local requirements • An easy-to-understand outline of your CAD’s beekeeping requirements (requirements of city ordinances will also be included, if applicable) • A general cost estimate for establishing bee colonies on your property w Plateau’s professional representation of your 1-d-1 application to your CAD through the entire first-year submission process, including any trouble-shooting that may arise

w Maps of features relevant to establishing a bee operation on your property (planting areas, brush management regions, etc.)

(512) 894-3479 or (888) 289-9409

plateauwildlife.comPlateau Land & Wildlife Management

OPEN SPACE VALUATION FILING FOR BEEKEEPING Frequently Asked Questions

WHAT IS THE BACKGROUND ON THE OPEN-SPACE TAX VALUATION FOR BEEKEEPING AND WHAT ARE THE LEGAL REQUIREMENTS? In 2011, Texas legislators amended Tax Code Section 23.51(2) updating the 1-d-1 Open-Space Valuation law to include beekeeping as an Agricultural Use. To qualify for an Open-Space Valuation for Beekeeping, the legal requirements are as follows: • The land used for beekeeping must be between 5-20 acres. • The primary use of the land must be for agricultural production. • The operation must produce a product with commercial value, though the law does not require commercial sale of products. However, any commercial activity (sale of honey or other related products) will bolster your application. • The property must be devoted principally to agricultural use for 5 of the preceding 7 years. While establishing history of beekeeping as an agricultural use on your property, you do not have to meet levels of intensity required by your Central Appraisal District (CAD). However, given the relatively new status of beekeeping, we recommend meeting the intensity requirements in each year of history establishment to help ensure future qualification. • In the year of application and thereafter the property must be devoted principally to agricultural use to the level of intensity typical for the area (typically between 6-12 hives). • There is no requirement that you must maintain your own hives, so a leasing operation where a third-party beekeeper maintains the appropriate number of hives on your property should fully qualify your land. • As with Ag, you must keep accurate records of all your beekeeping activities (honey production, maintenance schedules, etc.) to show the CAD you’re meeting their requirements.

WHAT ARE THE COSTS ASSOCIATED WITH STARTING A BEE OPERATION? There are 3 ways to start a colony: buy an already established hive, buy a “nuc” (nuke) - and transfer it to

an empty hive, or buy a package of bees - a queen and some workers - and transfer them to an empty hive. Your operation may also require other beekeeping equipment such as frames, supers, a bee brush, and smokers. AgriLife Extension estimates that the total cost of establishing one hive is $700-$1,000. This may sound expensive but considering that you will soon be saving up to 98% on your property taxes, this upfront investment will only amount to a small portion of your tax savings. WHY IS IT IMPORTANT TO HAVE A PROFESSIONALLY PREPARED OPEN-SPACE APPLICATION AND PLAN FOR IMPLEMENTING BEEKEEPING ON MY LAND? Since the Open-Space Tax Valuation for Beekeeping amendment is so new, it is good to have a road map from which to work and reference. In fact, many of the CADs are still developing intensity levels and considering future rule-making on this new open-space valuation (such as requirements associated with planting of appropriate pollen/nectar producing plants where naturally available vegetation may be limited). Establishing a relationship with a professional company like Plateau will ensure that you’ll be kept up-to-date on any changes in your local requirements. Additionally, many CADs recognize that landowners who choose to work with professionals are more likely to understand the rules of maintaining an Open-Space Tax Valuation and correctly fulfill its compliance guidelines.

A professional plan for implementation gives you the confidence to know that you can fulfill the requirements of Beekeeping year after year while meeting your property goals. It lays out a road-map specific to your property, saving you the time and money of trying to figure this stuff out on your own.

WHY IS PLATEAU THE BEST CHOICE TO PREPARE AND FILE MY APPLICATION FOR AN OPEN-SPACE VALUATION FOR BEEKEEPING? We’ve been in the land and wildlife management business since 1997, served over 200,000 clients , and our intimate relationship with the CADs will ensure you are meeting all of their newly developed and evolving intensity requirements. Your Plateau application is always written by a professional biologist and represented through the entire submission process. We will file your application with the CAD and track it to ensure they receive it, addressing any hiccups that may arise. At Plateau, we set you up for success. FOR MORE INFORMATION: Call (512) 894-3479 or email [email protected]

BEEKEEPING FOR AG PROPERTY TAX VALUATION

The Medlin Creek property has a 1-D-1 Open Space property tax valuation, more commonly known as an Ag valuation or Ag “exemption”. This special valuation allows the property to be taxed on an Ag production value rather than its market value. Currently the Medlin Creek property is in Ag with Wildlife Management being its qualifying Ag use for 2017.

If you purchased a lot in Medlin Creek in 2017 you will need to file an application for the Ag valuation in your name in 2018. Beekeeping - For properties between 6 and 20 acres there is an option to remain in Ag with beekeeping as your Ag use. Maintaining Ag with beekeeping involves certain requirements that are spelled out in the attached guidelines provided by HCAD. You will need to install an appropriate number of beehives, maintain those hives and keep the bees alive and show production of some sort. These requirements are further explained in the attached documents. Additional information and assistance can be obtained by contacting HCAD or the Hays County Ag Extension Beehives and maintenance assistance can be found by contacting any one of several nearby beekeeping organizations and bee product suppliers. Contact information for HCAD, the Hays County Ag Extension service, area bee and beekeeping product suppliers and organizations, and Plateau Land & Wildlife are provided with this introduction packet.

Wildlife Management - For properties 20 acres and above the recommendation is to remain in Ag with Wildlife Management being the Ag use. To do so you will need to file a formal Wildlife Management plan and applications with Hays County Appraisal District (HCAD) by April 30, 2018. Sooner is better in all cases. Plans can be created at any time and HCAD will begin accepting plans and applications on January 1, 2018. Plateau Land & Wildlife in Dripping Springs wrote the original Wildlife Management plan for Medlin Creek and can assist any new landowners with a plan of their own and with filing the plan and applications with the County. To speak to Plateau about a Wildlife Management plan, contact Mark Hefner at the Dripping Springs office at (512) 894-3479 or by email at [email protected].

Plateau and Medlin Creek - Plateau Land & Wildlife does not provide bees or beekeeping services, but we can assist you in making sure your application for Ag property taxes is filed properly and your low Ag property tax valuation remains intact. Plateau charges $995.00 to create a plan that will satisfy HCAD’s requirements and complete and file your 1-D-1 Open Space (Ag) valuation applications. See the included flyer for more information about Plateau’s services and fees with regards to Ag and beekeeping. Contact Mark Hefner at Plateau at (512) 894-3479 or [email protected] to have Plateau complete your Ag filing for you.

(512) 894-3479 or (888) 289-9409

plateauwildlife.com

Landowners in Medlin Creek

CONTACTS

(512) 894-3479 or (888) 289-9409

plateauwildlife.com

Applying for and qualifying for your Ag property tax valuation Plateau Land & Wildlife Management plateauwildlife.com Mark Hefner Dripping Springs area Account Manager [email protected] (512) 894-3479Call Mark Hefner to have Plateau Land & Wildlife create a beekeeping plan for your property and file your 1-D-1 Open Space applications with Hays County. This application and plan must be filed with the County in order to secure your low property tax valuation. See the attached flyer for information about fees for these services and what is included.

Hays County Appraisal District (HCAD) hayscad.com Ask for the Ag Department (512) 268-2522

HCAD can provide the information needed to properly complete Ag applications and answer questions about requirements for individual properties.

Hays County AgriLife Extension service hays.agrilife.org Jason Mangold County Extension Agent (512) 393-2120

The Ag Extension can answer questions about beekeeping, provide contacts to assist you in acquiring bees and beekeeping services and provide answers to general Ag qualification questions. Texas Apiary Inspection Service (TAIS) txbeeinspection.tamu.edu (979) 845-9714

HCAD’s guidelines require that beehives be registered with TAIS. Your bee and beehive provider can assist you with this process.

Bees, Beehives and BeekeepingThere are several area bee and beekeeping product suppliers. Some of these offer only bees and bee products and some will also offer to manage the hives for you and take care of the activities needed to maintain your Ag valuation. You should contact one or all of these to discuss your individual needs as described in your beekeeping plan and to obtain the bees, hives and any maintenance services needed to maintain your Ag valuation.

Dreamworks Bees dreamworksbees.com Jim Murray and Deborah Bossley (512) 415-2111

Bees, beekeeping products and beekeeping services needed to maintain Ag.

Beeweaver Apiaries beeweaver.com (512) 535-2219

Bees, beekeeping products, and beekeeping lessons and services needed to maintain Ag.

Round Rock Honey roundrockhoney.com Konrad Bouffard (512) 828-5416

Bees, beekeeping products and beekeeping services needed to maintain Ag.

Texas Beekeepers Association texasbeekeepers.org Beekeeping information and additional contacts.

BEEKEEPING – What you need to know

LEGAL REQUIREMENTS FOR OPEN-SPACE VALUATION State law requires that several tests be met in order to receive an open-space (1-d-1 or agricultural) valuation:

1. The primary use of the land must be for agricultural production.2. The property must have been devoted principally to agricultural use for five of the preceding seven

years. (The time-period test is different for your property – see below.)3. In the year of application and thereafter, the property must be devoted principally to agricultural use

to the level of intensity typical for the area. 4. For beekeeping, the land used must be no fewer than 5 acres and no more than 20 acres.

An important point about establishing history is that the agricultural use does NOT have to meet levels of intensity required by your Central Appraisal Distrcit (CAD) while in the history-establishing phase. Conceivably, any beekeeping operation that supersedes other uses of the property could qualify for establishing history. However, given the relatively new status of beekeeping, I recommend attempting to meet the intensity requirements in each year of history establishment to help ensure future qualification.

Plateau Land and Wildlife suggests filing an open-space application in the beginning year of agricultural use to help establish a timeline for history. Your CAD may come to inspect operations this year after the application is submitted.

SPECIFIC REQUIREMENTS FOR BEEKEEPING During the year of application for qualification, it will be necessary to ensure the number of hives meets the level of intensity required by your CAD, which is a which varies from County to County – see County guidelines. This normally falls between 6 and 12 hives. Travis County, for instance, requires a minimum of 6 hives with 1 additional hive required for each 2.5 acres of land over the 5 acre minimum.

HIVES MUST BE KEPT ALIVE The operation must produce a product with commercial value, though the law does not require commercial sale of the products. Any commercial activity (sale of honey or other related products) will bolster your application.

There is no requirement that you must maintain your own hives, so a leasing operation where a third-party beekeeper maintains the appropriate number of hives on your property should fully qualify your land.

(512) 894-3479 or (888) 289-9409

plateauwildlife.com

BEEKEEPING – What you need to know

(512) 894-3479 or (888) 289-9409

plateauwildlife.com

COLONY ESTABLISHMENT AND LOCATION Brand new hives and bees typically need to be ordered starting in March and colonies started between April-June or September-November. The hottest and coldest months are poor times to start a colony.

OPTIONS FOR SETUP AND TYPICAL COSTS There are 3 ways to start a colony:

1. Buy an entire hive – queen, brood, and workers included. Typical cost is $325 plus shipping. 2. Buy a “nuc” (nuke) – short for nucleus - and transfer to your hive. Consists of queen, brood, and

workers but usually 5 frames instead of the 8-10 found in a full hive. Typical cost is $180 plus shipping.

3. Buy a queen and 3 lbs of workers and transfer to your hive. Typical cost is $135 plus shipping.

Other Equipment: If needed

Hive materials (frames, supers, etc) - $300Tools (hive tool, frame grip, bee brush, smokers) - $50Bee Suit - $160

REGISTRATION Groups of six or more hives in Texas are considered apiaries and must be registered with the Texas Apiary Inspection Service - tais.tamu.edu. Registration records should be made available to the appraisal district. The state registration form is attached. RESOURCES CONTACTS AND INFORMATION

Texas A&M University: honeybee.tamu.eduTexas Beekeepers Association: texasbeekeepers.orgWilliamson County Area Beekeepers Association: wcaba.org

SUPPLIESBeeweaver Apiaries: www.beeweaver.comMann Lake Ltd.: mannlakeltd.comDadant: dadant.comAmerican Bee Journal: americanbeejournal.com

HaysCentralDistrict!EPraisal

512-268-2522 _ Lex Word Building _ 21001 IH 35 _ Kyle, Texas 78640 _ Fax 512-268-1945

Hays County Requirements to Qualify Land for 1-d-1 (open-space)Agricultural Use Appraisal for Beekeeping

Effective January 1, 2012, the Texas Legislature added another agricultural use for purposes ofopen-space land appraisal. Tax Code Section 23.51 (2) was amended to include the definitionof agricultural use "the use of land to raise or keep bees for pollination or for the production ofhuman food or other tangible products having a commercial value, provided that the land usedis not less than 5 or more than 20 acres."

This provision permits the owner to raise or keep bees for two purposes: (1) pollination or (2) theproduction of human food or products that have commercial value.

The minimum degree of intensity was established using Section 131.001 Texas AgriculturalCode's definition of an apiary as a place where six or more colonies of bees or nuclei of beesare kept. A colony is the hive and its equipment and appurtenances including bees, comb,honey, pollen, and brood.

Hays County's minimum degree of intensity standard is set at 5 acres and 6 colonies

For each additional 1.5 acres one additional hive is required

Number of Acres Number of Hives

5 66.5 7

8 89.5 911 10

12.5 1114 12

15.5 1317 14

18.5 1520 16

1

• When a property owner initially seeks qualification for agricultural use appraisal forbeekeeping, they must show proof of history of agricultural use on the land for five of thepreceding seven years.

• Acreage with a Homestead Exemption can not be considered for agricultural history oragricultural appraisal.

• HCAD will require copies of: Registration of the Apiary, Certificate of Inspection, Brandinginformation, and export, import or intra-state permits as required by the Texas ApiaryInspection Service.

• The property owner should draw a landscape plan of the property and indicate howdifferent plants and plantings (fruit trees, shrubs, vines, flowers, clover, buckwheat, vetch,etc) contribute to bee foraging.

• The hives must be located on the property for at least 7 months of the year.

• The hives must be maintained and kept alive.

• The agriculture productivity value for land used for beekeeping will be the same as theagriculture productivity value for orchard/nursery land.

01/25/2013 MMB2

Texas Apiary Inspection Service

1 of 1

&-EXASA&MfiGRILIFE

RESEARCH

Home

News

Newsletter

Forms/Instructions

Links

Reports

Regulations

Publications

Contact Us

You will need the free AdobeReader to view or print PDFfiles. If you do not haveAdobe Reader, get it here.

G".\Jl beReader'

Texas Apiary Inspection ServiceCollege Station, TX 77843-2475. (979) 845-9714

Welcome

Texas Apiary Inspection Service (TAIS) is charged with regulating thehoney bee ** industry in the State of Texas.

Statutes dealing with honey bees (including permits and certificationsfor movement of bees and equipment) are administered by TAIS, underthe Texas AgriLife Research, a part of the Texas A&M UniversitySystem.

We regulate honey bees in our state in order to maintain a healthy andviable population of honey bees to benefit pollination needs, honeyproduction and Texas Agriculture as a whole.

Beekeeping has historically had a spot in the economic growth of ruraland agricultural Texas. This strength in growth can only be maintainedby careful monitoring of honey bee populations due to ever changingthreats from honey bee diseases and pests. The Texas ApiaryInspection Service strives to meet these needs.

http://tais.taillu.edu/

© All rights reserved, TAIS I Webmaster I Hosted by Department of Entomology I Texas A&M University

Compact With Texans I Privacy Statement I Legal Notices I Statewide Search I Accessibility Policy [PDF]State Unk Policy I Emergency Prep I Report Fraud, Waste and Abuse I Texas Homeland Security

1/25/2013 4:59 PM

15

BEEKEEPING OPERATION

Effective January 1, 2012, the Texas Legislature added another agricultural use for purposes of open space

land appraisal. Tax Code Section 23.51 (2) was amended to include the definition of agricultural use “the use

of land to raise or keep bees for pollination or for the production of human food or other tangible products

having a commercial value, provided that the land used is not less than 5 or more than 20 acres.”

This Provision permits the owner to raise or keep bees for two purposes (1) pollination or (2) the production of

human food or products that have commercial value.

The minimum degree of intensity was established using Section 131.001 of the Texas Agricultural Code’s

definition of an apiary as a place where six or more colonies of bees or nuclei of bees are kept. A colony is the

hive and its equipment and appurtenances including bees, comb, honey, pollen and brood.

When a property owner initially seeks qualification for agricultural use appraisal for beekeeping, they must

show proof of history of agricultural use on the land for five (5) of the preceding seven (7) years. Acreage with

a Homestead Exemption will not be considered for agricultural history of use or for agricultural valuation; this

also means that if you have a 5 acre parcel with a homestead you will not meet the minimum of 5 acres used

for a beekeeping operation. You must have a minimum of 5 acres plus additional acreage to account for your

homestead improvement to qualify for this agricultural valuation.

HAYSCAD will require copies of the Registration of the Apiary with the Texas Apiary Inspection Service thru the

Agrilife Research Office (http://tais.tamu.edu) and the property owner will also be required to submit a

landscape plan of the property and indicate how different plantings (fruit trees, shrubs, vines, flowers, clover,

buckwheat, vetch, etc.) contribute to bee foraging.

In order to continue to qualify the hives must be located on the property for at least 9 months of the calendar

year and all hives must be maintained and kept alive. The properties that qualify for bee management will be

inspected 1-2 times per year to check for compliance by the HAYSCAD AG Appraiser.

The agricultural productivity value for land used for bee keeping will be orchard/nursery land.

Hays County’s minimum degree of intensity standard is set at 5 acres with 6 colonies. For each additional 1.5

acres one additional hive is required.

ACRES HIVES ACRES HIVES ACRES HIVES

5 6 11 10 17 14

6.5 7 12.5 11 18.5 15

8 8 14 12 20 16

9.5 9 15.5 13

(512) 894-3479 or (888) 289-9409

plateauwildlife.comPlateau Land & Wildlife Management

PLATEAU WILDLIFE BIOLOGIST CONSULTATION Spend an afternoon touring your land with one of Plateau’s biologists. This personal site visit is customized to address your needs, budget and vision for your land.

If you have questions about whether the vision you have in mind is the best choice for your land, you and your biologist will have a minimum of 2* hours to discuss why a particular plan may or may not benefit your land. Thinking about transitioning to a Wildlife Management Tax Valuation? Our Pre-Plan Consultation is your first step toward a Wildlife Management plan, and will allow us to collect all the data we need to begin writing your custom Wildlife Management Plan.

FOR MORE INFORMATION: Call (512) 894-3479 or email [email protected]

Pre-Plan Consultation: $595w Your first step toward a Wildlife Management Plan

w A minimum of 2* hours with a Plateau biologist on your land. He/she will assess your land to determine the appropriate management activities for WMV, and an outline of potential activities will be provided

w Unique requirements of your Central Appraisal District will be discussed and explained

w All on-site data will be collected to prepare your Wildlife Management Plan

Consulting Site Visit: $795w Designed to address your overall vision for your land and provide recommendations for optimal land stewardship

w A minimum of 2* hours with a Plateau biologist on your land. He/she will explain the unique ecological and habitat characteristics of your land and how historical uses have affected it

w He/she will discuss your land’s potential and offer specific recommendations that will improve its health of habitat, fulfill your vision, and fit your budget

w Includes maps of the property as well as a summary report addressing your concerns and aspirations

w A great opportunity to bring along friends and family to learn about the land– a personalized nature tour on your property

*Although we find that most consultations can be completed in 2 hours or less, if more time is desired, you can purchase additional time with your biologist for $130 per hour.

(512) 894-3479 or (888) 289-9409

plateauwildlife.comPlateau Land & Wildlife Management

PLATEAU WILDLIFE BIOLOGIST CONSULTATIONSFrequently Asked Questions

WHY SHOULD I CONSIDER A WILDLIFE BIOLOGIST CONSULTATION? Land doesn’t come with an owner’s manual so a little professional advice from folks that do this for a living can go a long way in saving you time, money and peace of mind. In short, our biologist consultations provide professional advice on complicated subjects. There are many sources of advice out there that may or may not benefit your land specifically. A consultation with a Plateau biologist can provide you with personalized advice that addresses your land and wildlife issues specifically, or offer a professional opinion on other advice you have already received.

A Plateau Wildlife Biologist Consultation can also keep you from making costly mistakes that could take generations to recover from. When planning for expensive improvements to your land, like brush management or pond construction/improvements, meeting with a Plateau biologist can provide you direction. He/she can point out specific priority zones where improvement should or should not be pursued - a very valuable tool that could save you thousands of dollars and wasted effort when communicating with contractors.

In conclusion, touring your land with a professional biologist while discussing your goals can help you better care for your land, make better decisions, and save you time and money.

DOES THE SIZE OF MY PROPERTY AFFECT THE PRICE? No. Our on-site consultations are priced based on the time we expect to spend on your property and we’ve found that most of these can be completed in 2 hours or less. In the case of the Consulting Site Visit, we build in an additional hour or so for writing your report. If more time is desired, you can purchase additional consulting biologist hours for $130.00 per hour.

WHAT’S THE PROCESS FOR MOVING FORWARD WITH A WILDLIFE MANAGEMENT PLAN AFTER THE PRE-PLAN SITE VISIT? Once a Plateau wildlife biologist has visited the property and proper data has been gathered, we will have everything we need to create your customized Wildlife Management Plan. Whenever you’re ready to move forward, we’ll take the

amount you paid for the Pre-Plan Site Visit and apply it to the cost of your first 5-year Wildlife Management Plan. Then, we’ll send you the appropriate paperwork to get started and your Wildlife Biologist will start working on your plan.

WHAT AREAS OF FOCUS ARE THERE THAT I SHOULD CONSIDER FOR MY VISIT? Here are some areas to consider, all of which can be addressed on a consulting site visit:

• Habitat Control through Brush Management

• Land Planning Based on Ecological Analysis

• Erosion Control Measures

• Native Grass Management and Restoration

• Human Use and Its Impacts

• Grazing Management

• Maintaining Wildlife Management while also Grazing

• Exotic Population Management

• Deer Habitat and Population Management

• Quail Habitat and Population Management

• Endangered or Threatened Species Habitat Management

• Songbird Habitat Management

WHY IS PLATEAU THE BEST CHOICE TO PROVIDE ME WITH A WILDLIFE BIOLOGIST CONSULTATION? Our biologists are educated, experienced, full-time employees with a singular focus on serving you. Our team of wildlife biologists has over 25 years of combined experience helping rural landowners make decisions about managing their land. Our focus is on helping you meet your goals in a manner that benefits the health of your land and fits your budget. We work almost exclusively with private landowners like you, so we understand the challenges of owning rural land. We understand that our recommendations are just that—recommendations. We respect your right to use your land in the manner you choose and strive to give you the best quality advice to make sound decisions.

We have been working in central Texas and beyond for more than 15 years and we take pride in our reputation for professionalism and customer service. Whether you need a couple of hours of advice or long-term consulting, we will give you the attention and high-quality service you should expect, because land and wildlife is our only business.

FOR MORE INFORMATION: Call (512) 894-3479 or email [email protected]

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

_____________________________________________________________________Appraisal District’s Name Phone

___________________________________________________________________________________________________Address, City, State, ZIP Code

___________________________(area code and number)

P r o p e r t y Ta xForm 50-129

IMPORTANT INFORMATION FOR APPLICANTS

Article VIII, Section 1-d-1, Texas Constitution, and Chapter 23, Subchapter D, Texas Property Tax Code, provide for appraisal of open-space land.

Land qualifies for special appraisal (1-d-1 appraisal) if it has been (1) used for agriculture for five of the preceding seven years and is currently devoted principally to agricultural use as defined by statute, (2) used to protect federally listed endangered species under a federal permit, or (3) used for conser-vation or restitution projects under certain federal and state statutes. The land must also be used for agriculture to the degree of intensity generally accepted in the area. The value of the land is based on the annual net income from a typical lease arrangement that would have been earned from the land during the five-year period preceding the year before the date of appraisal by an owner using ordinary prudence in the management of the land and the farm crops and livestock produced or supported on the land, including income received from hunt ing or recreational leases.

On or after Jan. 1, 2008, an individual is not entitled to have land designated for agricultural use if the land secures a home equity loan described by Article XVI, Section 50(a)(6), Texas Constitution.

If you have questions on completing this application or on the information concerning additional taxes and penalties created by a change of use of the land, you may consult the State Comptroller’s Manual for the Appraisal of Agricultural Land and your appraisal district staff. The manual may be found on the Comptroller’s Web site at comptroller.texas.gov/taxinfo/proptax under the section concerning appraisal manuals.

You must complete this application in full and file it with the chief appraiser before May 1 of the year you are applying for agricultural appraisal. To be accepted, this form must contain information necessary to determine the validity of the claim. If your appli cation is approved, you do not need to file again in later years unless the chief appraiser requests a new application. The chief appraiser may disapprove the application and request additional information. The chief appraiser may deny the application and you may protest that determination to the county appraisal review board in a timely manner. If the chief appraiser requests additional information from an applicant, the information must be furnished within 30 days after the date of the request, or the application is denied. For good cause shown, the chief appraiser may extend the deadline for furnishing the information by written order for a single 15 day period.

You may file a late application up to midnight the day before the appraisal review board approves appraisal records for the year which usually occurs in July. If you file a late application and your application is approved, you must pay a penalty equal to 10 percent of the difference between the amount of tax imposed on the property and the amount that would be imposed if the property were taxed at market value.

OTHER IMPORTANT INFORMATION

If the initial application form does not contain all the information needed to determine whether property qualifies, the chief appraiser may request additional information. The chief appraiser may request only additional information that is necessary to determine whether the land qualifies for 1-d-1 appraisal.

You must notify the chief appraiser in writing if you: stop using your property for agriculture (e.g., you voluntarily decide to stop farming); change the category of your use (e.g., you change from dry cropland to irrigated cropland); change the level of your use (e.g., you substan tially increase or decrease the number of cattle you raise); change the nature of your use (e.g., you switch from growing corn to growing ornamental plants); enter, leave or change governmental programs (e.g., you put 100 acres in Conservation Reserve Program); or if you begin using your land for something other than agriculture (e.g., you build a shopping center on most of your land). You must deliver this notice no later than the April 30 following the change in use or eligibility.

PENALTIES

If your land receives agricultural appraisal and you fail to notify the chief appraiser of a change in agricultural use, you may be required to pay a penalty. You will be required to pay a substantial additional tax plus interest (a “rollback” tax) if you stop using all or part of the property for agriculture.

STEP 1: State the Year for Which You are Seeking Agricultural Use Appraisal

_____________________________________State the year for which you are seeking agricultural use appraisal

STEP 2: Provide Name, Mailing Address and Date of Birth of Property Owner

___________________________________________________________________________________________________Name of Property Owner

___________________________________________________________________________________________________Mailing Address

_____________________________________________________________________ ___________________________City, State, ZIP Code Phone (area code and number)

_______________________________Birth Date (if owned by an individual)*

* Failure to provide date of birth does not affect your eligibility for special appraisal.

The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.

For more information, visit our website: comptroller.texas.gov/taxinfo/proptax

50-129 • 03-16/14

For more information, visit our website: comptroller.texas.gov/taxinfo/proptaxPage 2 • 50-129 • 03-16/14

A p p l i c a t i o n f o r 1 - d - 1 ( O p e n - S p a c e ) A g r i c u l t u r a l U s e A p p r a i s a lP r o p e r t y T a xForm 50-129

STEP 3: Describe the Property for Which you are Seeking Agricultural Use Appraisal

Give legal description, abstract numbers, field numbers or plat numbers. You may attach last year’s tax statement, notice of appraised value or other correspondence identifying the property, rather than completing this section.

___________________________________ ___________________________Appraisal District Account Number (if known) Number of Acres for Which Application is Made

Please check the appropriate box for “Yes” or “No”

1. Has the ownership of the property changed since January 1 of last year or since the last application was submitted? . . . . . . . . Yes No

If yes, the new owner must complete all applicable questions, including Step 4 and Step 5, if the land is used to manage wildlife.

2. Last year, were you allowed 1-d-1 appraisal on this property by the chief appraiser of this appraisal district? . . . . . . . . . . . . . . . Yes No

If no, you must complete all applicable questions, including Step 4 and Step 5, if the land is used to manage wildlife.

If yes, you need only complete those parts of Steps 4 and 5 that have changed since your earlier application or any information in Steps 4 and 5 requested by the chief appraiser.

3. Is this property located within the corporate limits of a city or town? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

STEP 4: Describe the Property’s Use

Agricultural use includes, but is not limited to, the following activities: (1) cultivating the soil; (2) producing crops for human food, animal feed, or planting seed or for the production of fibers; (3) floriculture, viticulture and horticulture; (4) raising or keeping livestock; (5) raising or keeping exotic animals or fowl for the production of human food or fiber, leather, pelts or other tangible products having a commercial value; (6) planting cover crops or leaving land idle for the purpose of participating in a governmental 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 normal crop or livestock rotation procedures; (7) wildlife management; and (8) beekeeping.

Wildlife management is defined as actively using land that at the time the wildlife-management use began, was appraised as qualified open-space or timber land under Tax Code, Chapter 23, Subchapter D or E, to propagate a sustaining breeding, migrating or wintering population of indigenous wild animals for human use, including food, medicine, or recreation, in at least three of the following ways: (1) habitat control; (2) erosion control; (3) predator control; (4) providing supplemental supplies of water; (5) providing supplement supplies of food; (6) providing shelters; and (7) making census counts to determine population.

Wildlife management is also actively using land to protect federally listed endangered species under a federal permit if the land is included in a habitat preserve subject to a conservation easement created under Chapter 183 Natural Resources Code or part of a conservation development under a federally approved habitat conservation plan restricting the use of the land to protect federally listed endangered species or actively using land for a conservation or restoration project under certain federal and state statutes is wildlife management. These two types of wildlife management uses do not require showing a history of agricultural use but do require evidence identified in Step 5, Questions 4 and 5.

Agricultural land use categories include: (1) irrigated cropland, (2) dry cropland, (3) improved pastureland, (4) native pastureland, (5) orchard, (6) wasteland, (7) timber production, (8) wildlife management, and (9) other categories of land that are typical in your area.

For more information, visit our website: comptroller.texas.gov/taxinfo/proptax50-129 • 03-16/14 • Page 3

A p p l i c a t i o n f o r 1 - d - 1 ( O p e n - S p a c e ) A g r i c u l t u r a l U s e A p p r a i s a l P r o p e r t y T a xForm 50-129

Please answer the following questions fully. You may list the agricultural use of your property according to the agricultural land categories listed in the pre-ceding paragraph. You may divide the total acreage according to individual uses to which the land is principally devoted.

1. Describe the current and past agricultural uses of this property as described above, starting with the current year and working back 5 years or until you have shown 5 out of 7 years of agricultural use.

YearAgricultural Use Category of Land

(list all that apply)Acres Principally Devoted

to Agricultural UseCurrent

1

2

3

4

5

6

7

2. (a) If you raise livestock, exotic animals, exotic fowl or manage wildlife on the property, list the livestock or exotics raised or the type of wildlife managed and the number of acres used for this activity. You may attach a list if the space is not sufficient.

Livestock/Exotics/Wildlife Number of Acres

(b) If you raise livestock or exotic animals, how many head (average per year) do you raise?

Livestock/Exotics Number of Head

3. If you grow crops (including ornamental plants, flowers or grapevines), list the crops grown and the number of acres devoted to each crop. You may attach a list if the space is not sufficient.

Type of Crop Number of Acres

4. If you have planted cover crops or your land is lying idle because you are participating in a governmental program, please list these programs and the number of acres devoted to each program. You may attach a list if the space is not sufficient.

Program Name Number of Acres

5. Is this property now used for any non-agricultural activities? List all non-agricultural uses and the number of acres devoted to the use. You may attach a list if the space is not sufficient.

Non-Agricultural Use Number of Acres

For more information, visit our website: comptroller.texas.gov/taxinfo/proptaxPage 4 • 50-129 • 03-16/14

A p p l i c a t i o n f o r 1 - d - 1 ( O p e n - S p a c e ) A g r i c u l t u r a l U s e A p p r a i s a lP r o p e r t y T a xForm 50-129

STEP 5: Describe Wildlife Management Use

Do not complete this step if you are not using the land to manage wildlife as permitted by law.

If you are using the land to manage wildlife, list at least three of the wildlife management practices listed in the description found in Step 4 above in which you manage wildlife.

A. _________________________________________________________________________________________________

B. _________________________________________________________________________________________________

C. _________________________________________________________________________________________________

Please indicate the property’s agricultural land use category, as described in Step 4, for the tax year preceding the land’s conversion to wildlife management use. An example is that the land was categorized as native pasture before conversion to wildlife management. It is necessary that the category of use prior to conversion be identified in response to this request.

___________________________________________________________________________________________________

Please attach a wildlife management plan completed on a form prescribed by the Texas Parks and Wildlife Department for the property described in Step 3. A form may be obtained at tpwd.state.tx.us/landwater/land/private/agricultural_land/.

1. (a) Was the land subject to wildlife management a part of a larger tract of land qualified for 1-d-1 or timber land appraisal on January 1 of the previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

(b) Is the current ownership of the land subject to wildlife management different from the ownership on January 1 of the previous year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

2. Is any part of the land subject to wildlife management managed through a wildlife management property association? . . . . . . . Yes No

If yes, please 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.

3. Is any part of the land that is the subject of this application located in an area designated by the Texas Parks and Wildlife Department as a habitat for an endangered species, a threatened species, or a candidate species for listing by Texas Parks and Wildlife Department as threatened or endangered? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

4. (a) Is the land that is the subject of this application subject to a permit issued under Section 7 or 10(a) of the Federal Endangered Species Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

(b) If yes, is the land included in a habitat preserve and subject to a conservation easement created under Chapter 183, Texas Natural Resources Code or part of a conservation development under a federally approved habitat conservation plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes No

If you answer yes to Questions 4(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.

5. 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.) . . . . . . . . . . . . . . .

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

Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Yes No

No

No

No

Yes

Yes

Yes

If yes to any of the above, provide evidence of the conservation easement, deed restriction, or settlement agreement with the Texas Commission on Environmental Quality. Your application cannot be approved without this evidence.

For more information, visit our website: comptroller.texas.gov/taxinfo/proptax50-129 • 03-16/14 • Page 5

A p p l i c a t i o n f o r 1 - d - 1 ( O p e n - S p a c e ) A g r i c u l t u r a l U s e A p p r a i s a l P r o p e r t y T a xForm 50-129

STEP 6: Conversion to Timber Production

1. Did you convert the land subject to this application to timber production after September 1, 1997? . . . . . . . . . . . . . . . . . . . . . . . Yes No

If yes, on what date did you convert to timber production? _____________________________

2. Do you wish to have the land subject to this application continue to be appraised as 1-d-1 land? . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If yes, complete Question 1 in Step 4 and all other questions in that step that describe the previous agricultural use of this land.

STEP 7: Read, Sign, and Date

By signing this application, you certify that the information provided in this application is true and correct to the best of your knowledge and belief.

________________________________________________ ________________________________________Print Name Title

________________________________________________ ________________________________________Authorized Signature Date

If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code.