Agricultural Related Policies and Agricultural Related Forms

Open Space 1d1 Guide 2015

Wildlife Policy 2015

McLennan CAD Beekeeping Guidelines 2015


Taxes for the Year Agricultural Use Changes (Ag Rollback)

Tax Code Section 23.55 imposes rollback taxes – the difference between the property’s market value and its agricultural use value – for each of the five years preceding the year in which agricultural use of the property ends. In Bexar Appraisal District v. Sivage Investments, Ltd., the owner agreed that rollback taxes for the five years preceding the end of agricultural use were proper. The appeal arose, how ever, “from a dispute involving ad valorem taxes that were imposed for the year the use changed for property that previously qualified as open-space lands.” The court of appeals held in Sivage that Tax Code “section 23.55 does not authorize the district to reappraise the land at the higher market value for the year the change in use occurs.” Should you have questions about the Sivage case or the issue it addressed, please consult your attorney.