AG PACKET Appraisal District - Hays CADappraisal district ag packet ... products for five of the...

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Hays Central Appraisal District AG PACKET 512-268-2522 Lex Word Building 21001 IH 35 • Kyle, Texas 78640 Fax 512-268-2715 1-D-l AgriculturalSpecial Use Valuation Information, Application and Resources This Packet of Information Includes: Qualifications for Traditional AG Use of Land Under 1-d-l Appraisal Purchasing Land that has a Current Agricultural Use Appraisal Qualifications and Requirements for Beekeeping Instructions for Completinga 1-d-l AG Application Application for 1-d-l (Open-Space) Agricultural Use Appraisal Requirements for Agricultural Lease Agreements Sample Lease Agreement Additional Lessee Information Sheet For Additional Information you may call the Hays Central Appraisal District and ask to speak to one of us in the AG Department. Rosario Barrientos, Assistant to the AG & Wildlife Appraisers @ x241 Dabby Ritchie, RPA, AgriculturalAppraiser @ x245 Melisa Dickerson, Agricultural & Wildlife Appraiser @ x265 For Carrying Capacity or Soil/Topography Information contact: The Texas A&M Agrilife Extension Agent, Richard Parrish @ 512-393-2120. The USDA's Natural Resources Conservation Service (NRCS) can help Hays County Property Owners with many different types of land management and they can be reached @ 512-392-4050.

Transcript of AG PACKET Appraisal District - Hays CADappraisal district ag packet ... products for five of the...

Page 1: AG PACKET Appraisal District - Hays CADappraisal district ag packet ... products for five of the preceding seven years or land that is used principally as an ecological laboratory

HaysCentralAppraisalDistrict

AG PACKET

512-268-2522 • Lex Word Building • 21001 IH 35 • Kyle, Texas 78640 • Fax 512-268-2715

1-D-l Agricultural Special Use Valuation Information, Application and Resources

This Packet of Information Includes:

Qualifications for Traditional AG Use of Land Under 1-d-l AppraisalPurchasing Land that has a Current Agricultural Use AppraisalQualifications and Requirements for BeekeepingInstructions for Completing a 1-d-l AG ApplicationApplication for 1-d-l (Open-Space) Agricultural Use AppraisalRequirements for Agricultural Lease AgreementsSample Lease AgreementAdditional Lessee Information Sheet

For Additional Information you may call the Hays Central Appraisal District and askto speak to one of us in the AG Department.

Rosario Barrientos, Assistant to the AG & Wildlife Appraisers @ x241Dabby Ritchie, RPA, Agricultural Appraiser @ x245Melisa Dickerson, Agricultural & Wildlife Appraiser @ x265

For Carrying Capacity or Soil/Topography Information contact:The Texas A&M Agrilife Extension Agent, Richard Parrish @ 512-393-2120.

The USDA's Natural Resources Conservation Service (NRCS) can help Hays CountyProperty Owners with many different types of land management and they can bereached @ 512-392-4050.

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HaysCentralAppraisalDistrict

QUALIFICATIONS OF LAND UNDER 1-D-1

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

"QUALIFIED OPEN-SPACE LAND MEANS LAND THAT IS CURRENTLY DEVOTED PRINCIPALLYTO AGRICULTURAL USE TO THE DEGREE OF INTENSITY GENERALLY ACCEPTED IN THEAREA".

ARTICLE VIII. SECTION 1-P-1 (OPEN-SPACE LAND)(a) TO PROMOTE THE PRESERVATION OF OPEN-SPACE LAND, THE LEGISLATURE SHALL PROVIDE BY GENERALLAW FOR TAXATION OF OPEN-SPACE LAND DEVOTED TO FARM AND RANCH PURPOSES ON THE BASIS OF IT'SPRODUCTIVE CAPACITY AND MAY PROVIDE BY GENERAL LAW FOR TAXATION OF OPEN-SPACE LAND DEVOTEDTO TIMBER PRODUCTION ON THE BASIS OF IT'S PRODUCTIVE CAPACITY. THE LEGISLATURE BY GENERAL LAWMAY PROVIDE ELIGIBILITY LIMITATIONS UNDER THIS SECTION AND MAY IMPOSE SANCTIONS IN FURTHERANCEOF THE TAXATION POLICY OF THIS SECTION.

SECTION 23.51 (1M2). (61 PROPERTY TAX CODE DEFINITIONS(1) "QUALIFIED OPEN-SPACE LAND" MEANS LAND THAT IS CURRENTLY DEVOTED PRINCIPALLY TO

AGRICULTURAL USE TO THE DEGREE OF INTENSITY GENERALLY ACCEPTED IN THE AREA AND THATHAS BEEN DEVOTED PRINCIPALLY TO AGRICULTURAL USE OR TO PRODUCTION OF TIMBER OR FORESTPRODUCTS FOR FIVE OF THE PRECEDING SEVEN YEARS OR LAND THAT IS USED PRINCIPALLY AS ANECOLOGICAL LABORATORY BY A PUBLIC OR PRIVATE COLLEGE OR UNIVERSITY. QUALIFIED OPEN-SPACE LAND INCLUDES ALL APPURTENANCES TO THE LAND. FOR THE PURPOSES OF THISSUBDIVISION, APPURTENANCES TO THE LAND MEANS PRIVATE ROADS, DAMS, RESERVOIRS, WATERWELLS, CANALS, DITCHES, TERRACES, AND OTHER RESHAPING OF THE SOIL, FENCES AND RIPARIANWATER RIGHTS.

(2) "AGRICULTURAL USE" INCLUDES BUT IS NOT LIMITED TO THE FOLLOWING ACTIVITIES: CULTIVATINGTHE SOIL, PRODUCING CROPS FOR HUMAN FOOD, ANIMAL FEED OR FOR THE PRODUCTION FORFIBERS; FLORICULTURE, VITICULTURE, AND HORTICULTURE; RAISING OR KEEPING LIVESTOCK;RAISING OR KEEPING EXOTIC ANIMALS FOR THE PRODUCTION OF HUMAN FOOD OR OF FIBER,LEATHER, PELTS, OR OTHER TANGIBLE PRODUCTS HAVING A COMMERCIAL VALUE; AND PLANTINGCOVER CROPS OR LEAVING LAND IDLE FOR THE PURPOSE OF PARTICIPATING IN ANY GOVERNMENTALPROGRAM OR NORMAL CROP OR LIVESTOCK ROTATION PROCEDURE.

ELIGIBILITY REQUIREMENT

AGRICULTURAL APPRAISAL APPLIES TO THE LAND ONLY AND NOT TO OTHER PROPERTY THAT MAY BECONNECTED WITH THE LAND.• THE LAND MUST BE CURRENTLY DEVOTED PRINCIPALLY TO AGRICULTURAL USE.• THE LAND MUST HAVE BEEN USED PRINCIPALLY FOR AGRICULTURE OR TIMBER PRODUCTION FOR ANY

FIVE OF THE PROCEEDING SEVEN YEARS.• ACREAGE WITH A HOMESTEAD EXEMPTION CAN NOT BE CONSIDERED FOR AGRICULTURAL HISTORY

OR AGRICULTURAL APPRAISAL.• LAND USED AS AN ECOLOGICAL LABORATORY MAY QUALIFY FOR AGRICULTURAL APPRAISAL.• THE PROPERTY OWNER MUST FILE A TIMELY AND VALID APPLICATION FORM.

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HaysCentralAppraisalDistrict512-268-2522 • Lex Word Building • 21001IH 35 • Kyle, Texas 78640 • Fax 512-268-1945

DEFINITION OF "AGRICULTURAL USE"

THE FOLLOWING ACTIVITIES ARE QUALIFYING "AGRICULTURAL USE". THIS LIST IS NOT EXHAUSTIVE:

* RAISING OR KEEPING LIVESTOCK: "LIVESTOCK" MEANS A DOMESTICATED ANIMAL THAT DERIVES ITSPRIMARY NOURISHMENT FROM VEGETATION, SUPPLEMENTED AS NECESSARY WITH COMMERCIALFEED. LIVESTOCK INCLUDES MEAT OR DAIRY CATTLE, HORSES, GOATS, SHEEP, SWINE AND POULTRY.WILD ANIMALS ARE NOT LIVESTOCK.

* HORTICULTURE: IS THE CULTIVATION OF FRUITS, VEGETABLES, FLOWERS, HERBS OR OTHER PLANTS.* FLORICULTURE: IS THE CULTIVATION AND MANAGEMENT OF ORNAMENTAL AND FLOWERING PLANTS.* VITICULTURE: IS THE CULTIVATION AND MANAGEMENT OF GRAPES.* MARICULTURE: IS LAND USED TO PRODUCE FISH AND OTHER FORMS OF AQUATIC LIFE.* RAISING EXOTIC GAME FOR COMMERCIAL USE: "EXOTIC GAME" MEANS A CLOVEN-HOOFED RUMINANT

MAMMAL THAT IS NOT NATIVE TO TEXAS AND IS NOT "LIVESTOCK". RAISING SUCH GAME MAY QUALIFY,BUT MUST MEET THE PRIMARY USE TEST DISCUSSED BELOW:* ARE THERE PHYSICAL IMPROVEMENTS, SUCH AS HIGH FENCES, TO CONTROL THE HERD?* ARE THERE STOCKING LEVELS TO JUSTIFY THE INVESTMENT AND ENSURE A REASONABLE FUTUREINCOME?* IS THERE A BREEDING AND HERD MANAGEMENT PROCEDURE THAT EMPHASIZES COMMERCIALLYVALUABLE

PRODUCTS (MEAT OR LEATHER) OVER RECREATIONAL PRODUCTS (TROPHY HEADS}?* IS THERE AN ACTIVE BUSINESS PLAN SHOWING HERD SIZE, HARVESTING SCHEDULES ANDHARVESTING REPORTS?* DO STATE OR FEDERALLY APPROVED INSPECTORS SUPERVISE SLAUGHTER AND DRESSING?

- HARVESTING NATIVE PLANTS OR SHRUBS THAT GROW WILD ON THE LAND (MOUNTAIN LAUREL, YAUPON,ETC.) OR HARVESTING OR HUNTING NATIVE WILD ANIMALS (DEER, TURKEY, ETC.) DOES NOT QUALIFY THELAND FOR AGRICULTURAL APPRAISAL-~ PROCESSING ACTIVITIES THAT TAKE PLACE AFTER THE CROP OR ANIMAL HAS BEEN RAISED ANDHARVESTED DOES NOT QUALIFY THE LAND FOR AGRICULTURAL APPRAISAL ~

DEGREE OF INTENSITY STANDARDS

THE CHIEF APPRAISER AT EACH COUNTY'S APPRAISAL OFFICE ESTABLISHES INTENSITY LEVELS ACCORDINGTO EACH TYPE OF COMMODITY PRODUCTION IN HIS COUNTY: WHAT IS THE OWNER PUTTING IN TO HISAGRICULTURAL ENTERPRISE IN THE FORM OF TIME, LABOR, EQUIPMENT, MANAGEMENT AND CAPITAL? THEINTENSITY LEVELS FOR THE DIFFERENT TYPES OF COMMODITIES WILL INDICATE THE TYPICAL STEPS INPRODUCING THE COMMODITY AS WELL AS HOW MUCH TIME, LABOR, EQUIPMENT, MANAGEMENT AND CAPITALIS TYPICAL FOR EACH LEVEL.FOR EXAMPLE: DRYLAND FARMING REQUIRES TILLING THE SOIL, PLANTING, FERTILIZING, APPLYINGHERBICIDES, AND HARVESTING.SIMILARLY, THE RAISING OF LIVESTOCK REQUIRES PROPERLY MAINTAINED FENCING, PROPER MANAGEMENTOF THE LAND FOR LONG-TERM FORAGING, SUFFICIENT ANIMAL UNITS TO MATCH THE LAND'S CARRYINGCAPACITY, AND A HERD MANAGEMENT SCHEDULE FOR GETTING THE LIVESTOCK TO MARKET.THE CHIEF APPRAISER DETERMINES THE TYPICAL MINIMUM LEVELS INVOLVED IN EACH STEP.AS A GENERAL GUIDELINE FOR HAYS COUNTY - RURAL PROPERTY LOCATED WEST OF IH-35 IS TYPICALLYUTILIZED FOR LIVESTOCK GRAZING AND RURAL PROPERTY LOCATED EAST OF IH-35 IS TYPICALLY UTILIZEDFOR CROPS AND/OR LIVESTOCK GRAZING.

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HaysCentralAppraisalDistrict512-268-2522 • Lex Word Building • 21001 IH 35 • Kyle, Texas 78640 • Fax 512-268-1945

MINIMUM STANDARDS - LIVESTOCK

TO QUALIFY FOR SPECIAL AGRICULTURAL APPRAISAL THE OWNER OF AGRICULTURAL LAND MUST HAVE ASUFFICIENT NUMBER OF ACRES TO SUPPORT 3 ANIMAL UNITS (OR 3,000 POUNDS OF ANIMAL WEIGHT) FOR AMINIMUM OF 9 MONTHS IN A TYPICAL YEAR. THIS MINIMUM STANDARD MEANS THAT THE LAND AREA MUSTPRODUCE ENOUGH FOOD TO SUSTAIN 3 COWS, WEIGHING APPROXIMATELY 1,000 POUNDS EACH WITH ASMALL CALF AT THEIR SIDE, DURING THE NORMAL GROWING SEASON WITHOUT REQUIRING SUPPLEMENTALFEEDING.

ANIMAL UNIT EQUIVALENTS (MULTIPLY EACH BY 3 TO GET 3,000 POUNDS OF ANIMAL WEIGHT)

- HORSE - MATURE 1.25 AU- BULL - MATURE 1.25 AU~ STEER - 1 YR. OLD 0.70 AU- COW OR COW WITH CALF 1.00 AU~ CALF (1 YR. PAST WEANING) 0.60 AU-7 ANTELOPE 1.00AU

- 6 MUTTON GOATS - MATURE 1.00 AU-6 BILLY GOATS 1.00AU- 6 NANNIES WITH KIDS 1.00 AU~ 10 KIDS (WEANED & YEARLING) 1.00 AU~ 8 LAMBS (1 YR. PAST WEANING) 1.00 AU- 5 EWES (WITH OR WITHOUT LAMBS) 1.00 AU

MINIMUM STANDARDS - HAY

THE HAY SHOULD BE MARKETABLE. IN NORMAL YEARS 2-3 CUTTINGS CAN BE ACHIEVED. HAY PRODUCTIONSHOULD BE APPROXIMATELY 3,000 POUNDS PER ACRE. TYPICAL ACTIVITIES INCLUDE TILLAGE, FERTILIZING,CUTTING, BAILING, HAULING AND FEEDING OR MARKETING.

OTHER TYPICAL FARMING AND RANCHING OPERATIONS

NATIVE GRASS PASTURES - STANDARD PRACTICES INCLUDE: WEED CONTROL, MAINTAINING FENCES, STOCKWATER, SYSTEMATIC MARKETING OF LIVESTOCK AND LONG-TERM LAND MANAGEMENT.IMPROVED GRASS PASTURES - STANDARD PRACTICES INCLUDE: SEEDING, PLANTING, FERTILIZING, WEEDCONTROL, MAINTAINING FENCES, STOCK WATER, SYSTEMATIC MARKETING OF LIVESTOCK AND LONG-TERMLAND MANAGEMENT.DRY CROPLAND - STANDARD PRACTICES INCLUDE: SHREDDING PREVIOUS CROP, TILLAGE, SEEDING,PLANTING, FERTILIZING, WEED & INSECT CONTROL, HARVESTING AND PASTURE MAINTAINED IN A WORKMANLIKE MANNER.

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HaysCentralAppraisalDistrict512-268-2522 • Lex Word Building • 21001 IH 35 • Kyle, Texas 78640 • Fax 512-268-1945

PURCHASING LAND THAT HAS A CURRENT1-d-1 (OPEN-SPACE) SPECIAL APPRSIAL

60.00 acres

10.00 acres

Mr. Rural, owner of a 70 acre tract of 1-d-1(agricultural) qualified land, sold 10 acres to Mr.Urban. In January of the year following the sale, bothMr. Rural and Mr. Urban were notified that they mustcomplete a new application to continue 1-d-1appraisal.

Mr. Rural's 70 acres was utilized as a cattle grazing operation. The land has an overall carrying capacity of oneanimal unit per 15 acres. Mr. Rural completed his application indicating that his cattle grazing operation wascontinuing and that he currently had four mature cows on his 60 acre tract. The Hays Central Appraisal Districthas a required minimum intensity level of three animal units to qualify for1-d-1 agricultural appraisal. Having met this minimum standard, Mr Rural was granted the continuation of 1-d-1agricultural appraisal.

Mr. Urban has several different options as to the use of his 10 acres of land; First of all, his tract is too small tomeet the required minimum intensity level for a livestock operation of his own as the land has a carrying capacityof one animal unit per fifteen acres. Mr. Urban may choose to leave his tract unfenced and have a signedagricultural lease agreement with Mr. Rural for cattle grazing. As long as Mr. Rural's 60 acre tract continues toqualify, Mr. Urban's 10 acre tract will also qualify. Secondly. Mr. Urban may choose to fence his tract and grazelivestock of his own. This will not qualify his land for 1-d-1 appraisal and he will be taxed at full market value.However, no rollback taxes will be assessed as long as he pays taxes at market value and continues some typeof agricultural use for the next five years. Another andthird alternative for Mr. Urban would be to convert his property to a high intensity agricultural use that wouldqualify his land for 1-d-1 appraisal, such as horticulture, floriculture or viticulture, provided the agricultural use isequal to the intensity level typical of this area.Mr. Urban may also choose to discontinue all agricultural use and trigger a rollback tax on his 10 acres. Therollback tax will include all years that the parent (Mr. Rural's) tract had received the 1-d-1 agricultural valuationup to a maximum of five years. "The rollback tax equals the difference between the taxes that were actually paidin the years preceding the change in use and the taxes that would have been paid on the property appraised atmarket value plus interest".If Mr. Urban constructs a home as his primary place of residence on the property and files for his homesteadexemption, he will not be subject to rollback taxes. In order for this to apply, the home must not be built until afterMr. Urban has applied and been approved for the 1-d-1 agricultural appraisal. Mr. Urban must also live in thehome for the next five years. If Mr. Urban moves from the home before the end of the five year period rollbacktaxes will be assessed. Other stipulations may apply.

For additional information, contact your appraisal district.

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HaysCentralAppraisalDistrict

HAYS County Requirements to Qualify for1-d-1 Agricultural Use Appraisal for Beekeeping

512-268-2522 • Lex Word Building • 21001IH 35 • Kyle, Texas 78640 • Fax 512-268-2

Effective January 1, 2012, the Texas Legislature added another agricultural use forpurposes of open space land appraisal. Tax Code Section 23.51 (2) was amended toinclude the definition of agricultural use "the use of land to raise or keep bees forpollination or for the production of human food or other tangible products having acommercial 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 TexasAgricultural Code's definition of an apiary as a place where six or more colonies of beesor nuclei of bees are kept. A colony is the hive and its equipment and appurtenancesincluding bees, comb, honey, pollen and brood.

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 (5) ofthe preceding seven (7) years. Acreage with a Homestead Exemption cannot beconsidered for agricultural history of use or for agricultural appraisal.

HAYSCAD will require copies of: Registration of the Apiary, Certificate of Inspection andBranding Information from the Texas Apiary Inspection Service. If you are going to betransporting the bees or colonies we will also require copies of the necessary permits.

The property owner will also be required to submit a landscape plan of the property andindicate 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 9months of the calendar year and all hives must be maintained and kept alive. Theproperties that qualify for bee management will be inspected 1-2 times per year to checkfor compliance by the HAYSCAD AG Appraiser.

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

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.

ACRES5

6.58

9.5

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ACRES11

12.514

15.5

HIVES10111213

ACRES17

18.520

HIVES141516

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Texas Apiary Inspection Service http://tais.tamu.edu/

yiTEXAS A&M

AGRILIFERESEARCH

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

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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.

© All rights reserved, TAIS I Webmaster | Hosted by Department of Entomology | Texas ASM University

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HaysCentralAppraisalDistrict512-268-2522 • Lex Word Building • 21001 IH 35 • Kyle, Texas 7864Q • Fax 512-268-1945

IMPORTANT INFORMATION AND INSTRUCTIONS:

• Form 50-129 is the new State issued application. It is important for you to read the application. It

contains important information about filing deadlines and potential penalties. It also contains

detailed instructions on how to complete the application. Please note that the application must be

completed in full and must contain all the information necessary to determine the validity of the

claim. Copies of your agricultural related receipts must be submitted with your application.

• If you own contiguous properties listed under the same ownership you only need to file one

application for all contiguous parcels.

• Steps 1 - 4 of the application must be completed by all applicants.

• Step 5 is reserved for property being used for wildlife management.

• If you are a new or current owner wishing to apply for wildlife management you must also submit

a five-year wildlife management plan with your application.

• HCAD requires all wildlife management plans be submitted on the approved Texas Parks &

Wildlife Dept. form PWD 885-W7000. You can get the form on their website www.tpwd.state.tx.us

or by calling our office to have one mailed to you.

• If you rent or lease your property to someone else for agricultural purposes, HCAD requires you

to submit an Agricultural Lease Agreement and a completed "Additional Lessee Information"

sheet with your application.

• By submitting an Application for 1-d-1 (Open-Space) Agricultural Use Appraisal you are giving a

staff appraiser permission to inspect the property for its agricultural use.

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

P r o p e r t y T a x

Form 50-129

HAYS CENTRAL APPRAISAL DISTRICT

Appraisal District's Name

21001 N IH35, KYLE, TX 78640

(512)268-2522

Phone (area code and number)

Address, City, State, ZIP Code

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 devotedprincipally 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 acceptedin the area. The value of the (and is based on the annual net income from a typical lease arrangement that would have been earned from the land duringthe 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 cropsand livestock produced or supported on the land, including income received from hunting 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 ArticleXVI, 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 theComptroller's Web site at www.wlndow.state.tx.us/taxlnfo/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 beaccepted, this form must contain information necessary to determine the validity of the claim. If your application is approved, you do not need to file againin 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 chiefappraiser requests additional information from an applicant, the information must be furnished within 30 days after the date of the request, or the applicationis 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 inJuly. 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 taximposed 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 alt the information needed to determine whether property qualifies, the chief appraiser may request additionalinformation. 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 (he chief appraiser in writing if you: stop using your property for agriculture (e.g., you voluntarily decide to stop farming); change thecategory of your use (e.g., you change from dry cropland to irrigated cropland); change the level of your use (e.g., you substantially increase or decreasethe 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 changegovernmental 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 lo pay a penalty. Youwill 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

Stale trie year for which you are seeking agricultural use appraisal

STEP 2: Provide Name and Mailing Address of Property Owner

Name ot Properly Owner

Mailing Address

City, State, ZIP Code Phone (area code and number)

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

For more information, visit our website:www.window.state.tx.us/taxinfo/proptax

•50-129 • 0^-12/12

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A p p l i c a t i o n f o r 1 - d - l ( 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^^^ •̂̂ ••••H

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 ol appraised value or other corre-spondence identifying the property, rather than completing this section.

Appraisal District Account Number (if known) Number of Acres for Which Application ts 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? J Yes J No

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

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

If no, you must complete alt 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 anyinformation in Steps 4 and 5 requested by the chief appraiser.

3. Is this property located within the corporate limits of a city or town? J Yes J 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 plantingseed or for the production of fibers; (3) floriculture, viticulture and horticulture; (4) raising or keeping livestock; (5) raising or keeping exotic animals or fowlfor 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 forthe purpose of participating in a governmental program provided the land is not used for residential purposes or a purpose inconsistent with agricultural useor 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 timberland under Tax Code, Chapter 23, Subchapter D or E, to propagate a sustaining breeding, migrating or wintering population of indigenous wild animalsfor 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 determinepopulation.

Wildlife management is also actively using land to protect federally listed endangered species under a federal permit if the land is included in a habitatpreserve subject to a conservation easement created under Chapter 183 Natural Resources Code or part of a conservation development under a federallyapproved habitat conservation plan restricting the use of the land to protect federally listed endangered species or actively using land for a conservation orrestoration project under certain federal and state statutes is wildlife management. These two types of wildlife management uses do not require showing ahistory of agricultural use but do require evidence identified in Step 4, 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 www.window.state.tx.us/taxinfo/proptax

50-129*05-12/12

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A p p l i c a t i o n f o r 1 - d - l ( 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 Prop t-r ( > I .tForm 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 thepreceding 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 youhave shown 5 out of 7 years of agricultural use.

Acres Principally DevotedYear Agricultural Use Category of Land (list all that apply) to Agricultural Use

Current

1

2

3

-1

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 managedand 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 alist 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 thenumber 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 alist if the space is not sufficient.

N on- Agricultural Use

For more information, visit our website: www.window.state.tx.us/taxtnfo/proptax

Number of Acres

50-129'05-12/12-Page 3

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A p p l i c a t i o n f o r 1 - d - l ( 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

STEP 5: Describe Wildlife Management Use

Oo 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 whichyou manage wildlife.

A.

R

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 managementuse. An example is that the land was categorized as native pasture before conversion to wildlife management. It is necessary that the category of use priorto 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 http://www.tpwd.state.tx.us/landwater/land/private/agriculturaLland/,

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

2. Is any part of the land subject to wildlife management managed through a wildlife management property association?

If yes, please attach a written agreement obligating the owners in the association to perform wildlife managementpractices necessary lo qualify wildlife management land for 1-d-1 appraisal.

Yes ] No

3. Is any part of the land that is the subject of this application located in an area designated by the Texas Parks andWildlife Department as a habitat for an endangered species, a threatened species, or a candidate species forlisting by Texas Parks and Wildlife Department as threatened or endangered? J Yes ~\o

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

If yes, is the land included in a habitat preserve and subject to a conservation easement created underChapter 183, Texas Natural Resources Code or part of a conservation development under a federallyapproved habitat conservation plan? J Yes No

If you answer yes to Questions 4(a) and (b), provide evidence of the permit and of the conservation easement orhabitat 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 providingcompensation 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.) J Yes No

Oil Pollution Act (33 U.S.C. Section 2701 et seq.) ] Yes No

Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.) ] Yes No

Chapter 40, Texas Natural Resources Code YHS

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

No

For more information visit o'.r website www.window.state.tx.us/taxinfo/proptax

4 - 5 0 - 1 2 9 - 0 5 - 1 2 / 1 2

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A p p l i c a t i o n f o r 1 - d - l ( 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

STEP 6: Conversion to Timber Production

1. Did you convert the land subject to this application to timber production after September 1, 1997?

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?

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.

sign there*

Yes ] No

yea

Authorized Signature i itlo

Printed Name Dntr

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.

Property Owners Do Not Write Below This Space

For HAYS-CAD AG Appraiser Use Only

Appraiser:

Field Inspected:PICTO lnspected:_

Supporting Docs:Approved:AGUP:

Disapproved:Need:Reply By:

Denied:Reason:Reply By:.ClU:Scanned: pages 1 2 3 4 5 6 of AG AP (X blank pages)Scanned: lease; supplemental trag info; wildlife infoAppraiser Comments:

For more information, visit our website: www.window.state.tx.us/taxinfo/proptax

50-123- 05-12/12 • PaBe 5

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HaysCentralAppraisalDistrict512-268-2522 • Lex Word Building • 21001 1H 35 • Kyle, Texas 78640 • Fax 512-268-1945

HCAD REQUIREMENTS for AGRICULTURAL LEASE AGREEMENTS

All lease agreements should include the property owners' name, the number of acres leased, forwhat purposes & what period of time.

Lease agreements also need to include the name, address & telephone number of the person (orpersons) leasing the property.

The lessee must be the person who actually owns the livestock or produces the crop(s) on the lessorsland.

If rent is paid by the lessee please also include that amount.

Valid lease agreements must be signed & dated by all parties involved.

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Hay &/or Grazing Lease

This agreement is entered into by <$taween(Lessee) & JL__ (Lessor)£0vering,property ID

thev

ite executed below.

1. Lessee hereby leases from Lessor the pfopert^for the purposes of grazing

cattle &/or growing hay effective on

2. The lease term date shall be froj^e \of \s terminated tw either party as specified in clause #4.

3. Lessee shall have access to tftg properly for such purposes at all reasonabletimes. »

4. Either party may caribel thi^easelkjth thirty (30) days prior written noticeto the other party. Ovwier is reSrxmsfye to notify the Appraisal Districtwhen a lease is cancelled or modified.

5. The agreed leasetamount il j>erSecre each year.

.6. Lessee shall be responsible for any fence damage caused by livestock.

7. Lessee sSiIl b«responsjble for any liability or damages incurred by hisactions <Sthose of4he livestock.

day of ,20

Lessor:

Phone #

No assignment leases, POA, or blanket leases will be accepted. If your property is not leased you are required to submitproof of your own Agricultural Use activities by receipts or a copy of your Schedule F from your Federal Income Tax.

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HaysADDITIONAL LESSEE INFORMATION

AppraisalDistrict512-268-2522 • Lex Word Building • 21001 IH 35 • Kyle, Texas 78640 • Fax 512-268-1945

THIS INFORMATION IS IN ADDITION TO YOUR LEASE AGREEMENT

THIS FORM MUST BE COMPLETED & SIGNED BY YOUR LESSEE AND RETURNED WITH YOURAPPLICATION BEFORE WE CAN CONSIDER APPROVING THE AGRICULTURAL USE APPRAISAL

OWNER OF PROPERTY LEASED:

HCAD PROPERTY ID #(S): _

NAME OF LESSEE: ...

LESSEE MAILING ADDRESS: _

LESSEE PHONE NUMBER:

TOTAL ACREAGE LEASED:

RENT PAID:

IF ANY PORTION OF THE PROPERTY IS USED FOR GRAZING COMPLETE THE FOLLOWING:

List the type of livestock grazed on the property with the average number grazed per year:

How often is the property grazed per year?

When was the last time you had animals on the property?

How much of the property is accessible to the livestock?

Is the property you lease for grazing totally fenced? Yes No

If no, how many acres are fenced for grazing?

IF ANY PORTION OF THE PROPERTY IS USED FOR CROPLAND COMPLETE THE FOLLOWING:

List the type of crop grown on the property with the number of acres utilized for each crop:

How often is the property planted or cut per year?

How many bushels or bales are produced each year?

Signature of Lessee Date