Agriculture/ Wildlife / Rollback Frequently Asked Questions

What is the deadline for filing the Agricultural Appraisal Application? (This applies to Agricultural, Wildlife Management, Ecological Laboratory)

The deadline is April 30th of the year in which you are applying for the agricultural valuation.

What information should I include with the Agricultural Appraisal Application?

Include any and all information regarding the agricultural operation such as income tax records (Schedule F -Farm and Ranch return), financial reports, lease agreements, receipts, proof of participation in FSA programs and photographs that show that the land meets the qualification.

What happens if I miss the April 30th deadline? Can I still apply? (This applies to Agricultural, Wildlife Management, Ecological Laboratory)

If you miss the April 30th deadline, you may file a late application any time before the appraisal review board approves the appraisal records (usually in July). However, in such a case, you will be assessed a penalty for filing late. Additionally, if you do not file a valid application before the appraisal review board approves the appraisal record, the land is ineligible for an agricultural appraisal in that tax year.

How is the late penalty calculated? (This applies to Agricultural, Wildlife Management, Ecological Laboratory)

The penalty is 10 percent of the tax saving you obtained by getting agricultural appraisal for your land. Once the appraisal review board approves the records, you cannot apply for agricultural appraisal for that year.

After applying for Ag, will I hear from the Appraisal District if I am approved?

Yes. The Appraisal District will inform you in writing if you have been approved, partial approved, or denied.

Can I protest a partial approval or denial?

Yes. You have thirty days from the date of receipt to file a notice of protest with the appraisal review board.

Do I have to fill out an application every year?

Once you receive agricultural appraisal, you do not have to apply again in following years unless:

• There is a change in the agricultural use

• A new application is released by the State Comptroller

• The chief appraiser may request a new application to verify that you still meet the qualifications

Do I have to file an update application if there is a name change?

Yes. For example, the ownership remains the same but there is a name change, John Smith to John Smith Family Trust, a new application must be filed.

I  purchased a property  currently under agricultural appraisal after January 1st. Do I need to apply?

No, the current application will remain in place. However, the following year the new property owner will have to file their own application.

I have been asked to provide evidence of agricultural use history. What can I use?

Examples of documents that can be used to prove agricultural history are income tax records (Schedule F – Farm and Ranch return), financial reports, lease agreements, receipts, proof of participation in FSA programs, photographs, etc.

The agricultural application asked about past agricultural use. I just purchased the property can get I a copy of the previous owners application?

No, fill out the application the best that you can. You may need to contact the previous owner to get information regarding past agricultural use.

How do I get an Agricultural Exemption Registration Number (AG/Timber Number)?

You will need to go through the Texas Comptroller’s office or visit their website https://comptroller.texas.gov/.

What are the agricultural eligibility requirements?

Agricultural appraisal applies only to the land. In order for the land to qualify for agricultural appraisal the property owner must show the chief appraiser that the land has met the following qualification requirements.

• Pleasure and/or personal use gardening

• Exotic game animals raised primarily for hunting; trophy heads

• Land used primarily to train, show, or race horses, to ride horses for recreation, to keep or use horses in some manner that is not strictly incidental to breeding horses. Time devoted to breeding vs training can be used to make determinations. Breeding operation in a boarding/training center normally does not take place nearly as often at training sessions

• Harvesting of native plants or wildlife

• Processing of plants and animals

• Personal consumption of crops or livestock produced by owner

• Raising a project animal (steer, cattle, goats, sheep, swine, rabbits & poultry) for FFA and 4H projects

• Performing token agricultural activities, in an effort to obtain tax relief. 

  • Example: Simply maintaining livestock

• Cutting grass with a lawn mower and feeding it to livestock is not an agricultural activity

What if the agricultural operation that I’m interested in is not on your website?

The intensity standards on our website are for most of the operations in our county. If your operation is not listed please contact our office for assistance.

What is an animal unit?

Normally equates to 1,000 pounds of animal.

How to convert animal units to number of animals needed?

The formula is (Animal Units) x (Head per Animal Unit) = total number of animals needed. The livestock and exotic standards specify the number of animal units and the number of head per animal units. For example, for a goat operation you need three animal units. The number of goats needed varies based on breed. 

• Spanish Goat (Nanny): 3 X 6 = 18 head of goats 
• Boer x Spanish Goat (Nanny): 3 X 5 = 15 head of goats 
• Angora Goat (Nanny): 3 x 8 = 24 head of goats 

What if the tract I own is too small to meet minimum intensity standards? (Applies to livestock and exotic operations)

A property that is too small to support the minimum animal unit (AU) requirement may still be eligible to qualify if it meets the following requirements:

• Property must be adjacent and leased to a larger qualified operation (written lease must be provided)

• Property must be large enough to support an additional 2 AU

• Property must be 7.5 acres (pertains to acreage devoted only to the livestock operation)

Does the agricultural appraisal apply to the improvements on the property?

Agricultural appraisal applies only to the land. Only to the acreage that is used in the agricultural operation may qualify for agriculture appraisal. Improvements (such as buildings, barns, homes, silos, etc.) are appraised separately at their market value. Agricultural products (livestock, fruit, vegetables, grains, etc.) in the hands of the producer are generally exempt from taxation due to other provisions of the Texas Constitution. Also, farm and ranch machinery and equipment that are used in the production of farm or ranch products are exempt from ad valorem taxes. Some man-made alterations of, or additions to, agricultural land (fences, canals, water wells, roads, stock tanks, etc.) are valued as part of the land and not separately appraised.

Do the intensity standards for livestock and exotic operations apply to properties larger than twenty acres?

No. The intensity standards for livestock and exotic are minimum requirements that apply only to properties that are no larger than twenty acres. Properties over twenty acres will have to refer to stocking ratios to determine how many animal units are needed. The required number of animal units can never be below the minimum requirements.

AU: Animal Unit

CC/AU: Carrying Capacity per Animal Unit

Note: Stocking ratio method is location and pasture type sensitive and minimum animal unit is not.

Example: A property owner has 48 acres. The property pasture type is improved and according to the soil map that has a soil type 3. How many head of cattle does the property owner need?

48 acres / 6 acres = 8 animal units

8 animal units x 1 (Head per AU) = 8 head of cattle

Example: A property owner has 24 acres. The property pasture type is brush and according to the soil map it has a soil type 1. How many head of cattle does the property owner need?

24 acres / 8 acres = 3 animal units – This result is less than the minimum requirement. 

In this example the property owner will still need to refer back to the minimum requirement which is 4 head of cattle.

If you need assistance in determining the required number of animal units please contact our office.

How can I tell which soil type is on my property?

You can contact our office for assistance in determining your property’s soil type or check out the soil map located on our website http://www.bcad.org/index.php/Forms.

Where can I find more information regarding beekeeping?

If you need further assistance regarding types of bees, tools and equipment you can contact the local Bexar County Agricultural Extension at (210) 631-0400.

What if I still need further assistance about beekeeping?

The Bexar County Agricultural Extension conducts a beekeeping basics workshop at least once a year. Contact the local Bexar County Agricultural Extension at (210) 631-0400 for date and time.

Where can I find more information regarding governmental programs?

If you need further assistance regarding governmental programs you can contact the local Farm Service Agency at (210) 472-6748.

How is the productivity value calculated?

The law requires the appraiser to base the annual net estimate – gross income minus expenses – on the five-year period proceeding the year before the year of the appraisal. Income received from hunting or recreational leases on qualified open-space land (other than wildlife management) also is included in net-to-land calculations. The appraiser determines the net income the land would have generated by a prudent owner during each year of the five-year period. The appraiser then averages the annual net income for each of these years. The resulting average (net to land) is the amount capitalized in the appraisal. By law, the capitalization rate is the greatest of 10 percent or the interest rate specified by the Farm Credit Bank of Texas or its successor on December 31st of the preceding year, plus 2 1/2 percentage points. The capitalization rate is published and provided to the appraisal districts as part of the agricultural information available on PTAD’s website https://comptroller.texas.gov/taxes/property-tax/caprates.php. Once the net-to-land average is determined, it is divided by the Cap Rate and the result is the productivity value.

What are the wildlife management eligibility requirements?

To qualify for wildlife management use, the land must have already been qualified and appraised as agricultural land during the year before it changes to wildlife management use. 

The following must be met in regard to current use of land: 

• The primary use of the property must be for wildlife management

• The land must be actively used to generate a sustaining breeding, migrating, or wintering population of indigenous wild animals

• The indigenous wildlife population must be produced for human use, including food, medicine or recreation

• The owner must perform at least three of the seven wildlife management activities specified by law:  

  • Habitat control

  • Erosion control

  • Predator control

  • Providing supplemental water

  • Providing supplemental food

  • Providing supplemental shelter

  • Census

• Wildlife management activities must meet intensity standards

• Wildlife management activities must be consistent with those recommended in the most current Texas Parks and Wildlife Activities and Practices/Comprehensive Wildlife Management Planning Guidelines for Edwards Plateau and Cross Timbers & Prairies

Wildlife management acreage requirement (pertains to acreage devoted only to wildlife management): 

• Individual tract 14.3 acres 

• Wildlife management association tract 11.1 acres 

The property owner must submit an agricultural appraisal application and a wildlife management plan with the appraisal district.

What do I need to do to file for wildlife management?

You will need to submit an Agricultural Appraisal Application along with a Wildlife Management Plan. Both forms can be found on our website http://www.bcad.org/index.php/Forms.

Where can I find more information regarding the wildlife management activities?

Refer to the Comprehensive Wildlife Management Planning Guidelines for the Edwards Plateau and Cross Timbers & Prairies Ecological Regions located on our website http://www.bcad.org/index.php/Forms.

What if I still need further assistance after reviewing the Comprehensive Wildlife Management Planning Guidelines?

If you need further assistance regarding management activities and target species you can contact the local Texas Parks & Wildlife Department at (210) 688-6444.

Where can I go to find out more information about wildlife management?

The Texas Parks & Wildlife conducts a wildlife tax valuation workshop in early spring every year. Contact the local Texas Parks & Wildlife Department at (210) 688-6444 for date and time.

Once approved for wildlife management, is there anything else that I need to do?

Yes, you will need to file a Wildlife Management Annual Report by April 30th. The forms can be found on our website http://www.bcad.org/index.php/Forms.

Does the property owner have a duty to notify the appraisal district regarding a change to the property?

Yes, the property tax code requires a property owner who receives an agricultural appraisal on their land to notify the appraisal district in writing before May 1st after a change in the agricultural use occurs or after eligibility for agricultural appraisal ends. If the property owner fails to notify the appraisal district as required by the property tax code a penalty will be imposed on the property. The penalty is equal to 10 percent of the difference between the taxes imposed on the property in each year that it was erroneously allowed agricultural appraisal and the taxes that would otherwise have been imposed.

What is an example of a change in the agricultural use?

Example: apply for and being approved for a hay operation then the following year the operation changes to a cow/calf operation. 

What is meant by eligibility for agricultural appraisal has ended?

This could mean a cessation of agricultural use and/or development of the property, whether residential or commercial.

What is a change of use?

A change of use is a physical change. Reduced agricultural intensity would not trigger a rollback, but ceasing all agricultural use would.

I received a Notice of Change of Use Determination (1-d-1), can I protest a change of use?

Yes, you have thirty days from the date of receipt to file a notice of protest with the appraisal review board.

What is a rollback tax and how is it calculated?

The rollback tax is the consequence of the change of use. The rollback tax is due for each of the previous three years in which the land received the special appraisal. The rollback tax is the difference between the taxes paid on the land's agricultural value and the taxes paid if the land had been taxed on its higher market value.  Owners with land qualifying under Subchapter C, or 1-d, will incur interest in addition to the rollback tax upon selling the property or discontinuing agricultural use.

Example: A twenty-acre tract is removed from agricultural production in 2020. The agricultural productivity taxes remained at $1.40 per acre for the previous three years. The market value taxes remained at $26.25 per acre for the previous three years. Total taxes paid for the tract were $28 per year based on productivity value. Market value taxes were $525 per year for the tract.

Total rollback tax due is $1,491

Does the appraisal district provide rollback estimate?

No, you will have to contact the Bexar County Tax Assessor-Collector to request a rollback estimate. You can find the request form on our website http://www.bcad.org/index.php/Forms. Complete the form and return it to the Bexar 

County Tax Office along with a $10.00 processing fee. Please indicate how you wish to receive the statement. If you would like the estimate faxed please provided a fax number and include $1.00 for the processing fee. Make check payable to Tax Assessor-Collector. Allow 10 business days to process.

Do discounts for early payment apply to rollback tax?

No. Discounts to encourage prompt payment of taxes apply only to regular property taxes. They do not apply to the rollback tax.

Who is responsible for the rollback tax?

The person who has title to the property on the date the use changes is personally liable for the rollback tax. If land is sold at about the same time the use changes, the buyer and seller may dispute liability. Either way a tax lien attaches to the land on the date the use changes. The lien covers payment of the additional tax, interest and any penalties. 

The financial lender has asked that the agricultural appraisal be removed. How do I request the removal of agricultural appraisal from my property?

You will need to fill out the Request for Removal of 1-d-1 Agricultural Appraisal form and submit it to the appraisal district. You can find the request form on our website http://www.bcad.org/index.php/Forms.

Can a property owner initiate a change of use on their own property?

Yes, the property owner will need to fill the Owner - Request for Determination of Change of Use and Waiver of Protest form and submit it to the appraisal district. You can find the request form on our website http://www.bcad.org/index.php/Forms.

Can a buyer and seller initiate a change of use on a property?

Yes the property owner will need to fill the Buyer and Seller - Request for Determination of Change of Use and Waiver of Protest form and submit it to the appraisal district. You can find the request form on our website http://www.bcad.org/index.php/Forms.

What is the deadline for filing Recreational Park and Scenic Land Application?

Complete application and supporting documents must be submitted to the appraisal district between January 1st and April 30th of the tax year for which you request the special appraisal.