DENTON CENTRAL APPRAISAL DISTRICT 3911 MORSE STREET, P O BOX 2816 DENTON, TEXAS 76202-2816 WWW.DENTONCAD.COM
2016 Agriculture Valuation on Land used for Agriculture & Wildlife Conservation Contents: What Land Qualifies? How to File for Agricultural Appraisal? Degree of Intensity Standards for Denton County Definitions of Key Words or Phrases
Introduction It should be noted that these guidelines are to be used as a general guide for qualifying agricultural land. Exceptions to the general rule will be handled on a case by case basis. Taxpayers may qualify for agricultural productivity valuation under two different laws. The newer law is called "open-space valuation" or "1-d-1 appraisal" (after Article 8, Section 1-d-1 of the Texas Constitution). Both individual and corporate owners are eligible under this provision if the land is used for a qualified purpose. Nearly all land that receives productivity valuation is under this law. An older law -- known as "1-d" or "agricultural use" appraisal -- is available only to individual owners who derive the majority of their income from farming or ranching.
What Land Qualifies? Property owners may qualify for agricultural appraisal if land meets the following criteria:
The land must be devoted principally to agricultural use. Agricultural use includes producing crops, livestock, poultry, fish, or cover crops. It also can include leaving the land idle for a government program or for normal crop or livestock rotation. Land used for raising certain exotic animals (including exotic birds) to produce human food or other items of commercial value qualifies. Agricultural land must be devoted to production at a level of intensity that is common for the prudent managers in the local area. The land must have been devoted to agricultural production for at least five of the past seven years. However, land within the city limits must have been devoted continuously for the preceding five years, unless the land did not receive substantially equal city services as other properties in the city.
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