Guidelines for the Appraisal of Agricultural Land
April 1990
(PDF files)Manual, adopted in March 1988 and amended in February 1990 by the former State Property Tax Board (that board was merged into the Comptroller's office in 1991), that explains the eligibility requirements and the appraisal procedures for agricultural land, as provided by Tax Code Chapter 23, Subchapters C and D. (Legislative changes to these subchapters since 1990 are not found in this adopted 1990 manual.)
- Introduction (460 KB)
- Qualification of Land under Sec. 1-d-1 (1.5 MB)
- Agricultural Appraisal Process (1.4 MB)
- Rollback Procedure on 1-d-1 Land (636 KB)
- Agricultural Appraisal under Section 1-d (1 MB)
- Appendices, Figures, & Forms (712 KB)
- Appendix B. Estimating Lease Terms from Owner-Operator Budgets (140 KB)
- Appendix C. Constitutional and Statutory Provisions (1.1 MB)
- Appendix D. Sample Development of Class Values (600 KB)
- Appendix E. Figures (Figures 1-16) (604 KB)
- Appendix F. Forms:
- Application for 1-d Agricultural Appraisal (1-d Agricultural Land)
- Application for 1 -d-1 (Open-Space) Agricultural Appraisal (1-d-1 Agricultural Land)
- Application for 1-d-1 (Open-Space) Agricultural Appraisal for Ecological Laboratory (1-d-1 Ecological Laboratory Land)
- 1 -d Notice of Change of Use Determination
- 1-d-1 Notice of Change of Use Determination
- Notice of Penalty
- Request for Additional Information
- Agricultural Foreign Investment Disclosure Act Report
- Index
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