![]() ![]() Some examples of Non-Qualifying Primary uses are: If more than one use occurs the most important or primary use must be agricultural. The land must be devoted principally to an agricultural use. Primary and Current Devotion to Agricultural Use Token agricultural use which occurs in an effort to obtain tax relief Raising cattle, goats, or sheep for FFA and 4H projects. Land used to train, show, or race horses, or to ride horses for recreation, or to keep or use horses in some manner that is not strictly incidental to breeding or raising horses. Personal consumption of crops or livestock produced by owner. Processing begins when activities occur that enhance the value of primary agricultural products. ![]() Processing begins at the first level of trade beyond production. ![]() Processing constitutes any activities that take place after the crop or animal has been raised and harvested and any activity a non-producer carries out on agricultural products. Land left idle for crop rotation qualifies until left idle for longer than the typical period. Land left idle to participate in a government program is used for agriculture. ![]() Participation in a government program and normal crop rotation. Raising livestock such as meat or dairy cattle, horses, goats, swine, poultry, and sheep. Production of crops for human consumption, animal feed, or production of fibers.Ĭultivation of ornamentals and flowering plants.Ĭultivation of fruits, vegetables, flowers, herbs, and other plants. See Texas Property Tax Code, 11.161.Īppurtenances to the land (canals, water wells, roads, stock tanks, and other similar reshaping of the soil) are included in the value of the land and not appraised separately. Farm and ranch equipment designed and used primarily for agricultural/husbandry activities are also exempt. See Texas Property Tax Code, Section 11.16. Products in the hand of the producer are generally exempt from taxation. The land beneath farm buildings and other agricultural improvements does qualify due to their use in connection with the agricultural process. All contiguous parcels, under the same ownership, will be considered as one piece of property.Īgricultural value applies only to the land and not to improvements (structures) on the land, minerals, or agricultural products. Exceptions to this guide will be handled on a case-by-case basis. It should be noted that these guidelines are to be used as a general guide for qualifying agricultural land. The Texas Tax Code (TPTC), Sections 23.51 – 23.57 provide the core provisions for implementation. The legal basis for this type of special valuation called “Ag Use Open Space” or “1-d-1” is found in the Texas Constitution, Article VIII, Section 1-d-1. The Texas Constitution permits qualified open-space land to be taxed generally at a productivity value instead of market value. The “Manual for the Appraisal of Agricultural Land”, Property Tax Division, Comptroller of Public Accounts, January 2017, supports these guidelines. It is the opinion of the Williamson Central Appraisal District (WCAD) that the attached Agricultural Land Qualification Guidelines are valid for mass appraisal purposes and can be applied uniformly throughout the jurisdiction WCAD. JC’s Honey Bees retains the rights of ownership to the bees, the equipment, and the products of the hives.Agricultural Land Qualification Guidelines A vehicle must be able to access the area where the hives are located and park no further than 20 yards from the hives location.JC’s Honey Bees will need unrestricted access to the bees.The property must be suitable for honey bees and beekeeping.No late-night phone calls about the bull standing in the middle of the highway. You do not have to live on or near the property to keep an eye on the livestock. You can have an AG valuation on your property and can take a vacation anytime you want without having to find someone to look after your animals. Honeybees do not require fences, livestock trailers, veterinarians, hay, and you are not tied to the land. Keep in mind that each county is different on hive requirements and years needed before applying for an AG.īeekeeping is the easiest and least expensive way to keep or obtain an AG valuation for an experienced beekeeper. Please note that in most counties you will need to have a minimum of 6 beehives on your property and you also need to have agricultural activities occurring on your land for 5 years before you can qualify for the exemption. For a fee, we will place hives on your property, maintain, and manage the colonies. If you own between 5 and 20 acres in Texas you could be eligible for an AG exemption for having honeybees. ![]()
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