txags92 said:
Fishin Texas Aggie 05 said:
Technically in years the property isn't principally devoted to a qualified Ag practice the property should be taxed at market value. Ag history is different then actually having Ag.
Do you have a citation to support that? Because just about every county I have looked at simply says that you can maintain an ag valuation as long as you can show that the principal use of the property was ag for at least 5 of the previous 7 years. When they send an appraiser out to check on you, they ask to see your records showing the use for the past 7 years, and even if you can't show any ag for 2 of those years, they are not going to try to charge you taxes on a higher valuation for those 2 years.
One thing to keep in mind though is that the basis for the valuation is that the "principal use" of the property must by ag in order to achieve the valuation. So you do have to meet whatever the county guidelines define as the minimum intensity of ag use to establish that. Just running a few goats or having neighbors run cattle for a few weeks won't necessarily get you there.
You want a source?
How about the tax code sec 23.51
TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE D. APPRAISAL AND ASSESSMENT
CHAPTER 23. APPRAISAL METHODS AND PROCEDURES
SUBCHAPTER D. APPRAISAL OF AGRICULTURAL LAND
Sec. 23.51. DEFINITIONS. In this subchapter:
(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 that has been devoted principally to agricultural use or to production of timber or forest products for five of the preceding seven years.
So for a land to qualify for the special use valuation it must 1) be used for a qualifying Ag use for 5-7 years and 2) be used to the minimum degree of intensity
So if the property is not being being used to the minimum degree of intensity it does not qualify for Ag. But if some qualified Ag production is still occurring then that year won't count as a non history year.