![]() If your property is valued by more than one appraisal district, you must file an application in each appraisal district office.Remember, making false statements on your application is a criminal offense. Fill out the form completely and return it to the appraisal district office after January 1, but no later than April 30.Get an application form at the appraisal district office.The owner who changes the use of the land gets the bill for the rollback tax. If you don’t protest or if the ARB decides against you, you owe the rollback tax. You must file the protest within 30 days of the date the notice was mailed to you. If you disagree, you may file a protest with the ARB. ![]() The chief appraiser determines if a change to a non-agricultural use has been made and sends a notice of the change. Plus, 5-percent interest is charged for each year from the date that the taxes would have been due. The rollback tax is the difference between the taxes you paid on your land’s agricultural value and the taxes you would have paid if the land had been taxed on its higher market value. If your land qualified for agricultural appraisal and you change its use to a non-agricultural use (subdivision or commercial), you will owe a rollback tax for each of the previous three years in which your land received the lower appraisal. REMEMBER, STOPPAGE OF USE IS NOT NECESSARILY A CHANGE OF USE. The only two reasons for a rollback to be issued on a piece of land is if the land is platted into a subdivision or something commercial is built on the land. It’s important to know that if you just stop using the land for an agriculture purpose you may not be issued a rollback on your property. 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. The land must have been devoted to agricultural and/or timber production for at least five of the past seven years.The chief appraiser, with input from an agricultural appraisal advisory board composed of local agricultural and timber producers, determines the level or degree of intensity applicable to each type of agricultural or timber use. ![]()
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