Agricultural Advisory Board

In accordance with Property Tax Code, the advisory board shall meet at the call of the Chief Appraiser at least once per year.

Meeting Date Minutes Agenda Packet
Dec 13, 2017
Dec 14, 2016 Minutes 12-14-16 Agenda 12-14-16
Dec 1, 2015 Minutes 12-1-15 Agenda 12-1-15
Dec 4, 2014 Minutes 12-4-14 Agenda 12-4-14

Application for Agricultural Advisory Board Appointment

Complete application and submit to the Milam Appraisal District

Saving taxes on agricultural land

If your land qualifies for an agricultural appraisal, it could lower your taxable value.  Qualified agricultural lands are based on the land’s capacity to produce agricultural products, including timber, rather than its market value.  This method usually reduces your property tax bill.

Two different provisions of the Texas Constitution address qualifications for agricultural appraisal.  Article VIII, Section I-d, defining agricultural use, requires you to show farming or ranching is your primary occupation and source of income.  Very few property owners qualify under this provision.  Nearly all land receiving agricultural appraisal falls under Article VIII, Section 1-d-1, also know as open-space valuation, as described below.

Qualifying criteria for open-space land appraisal

Your land must be devoted principally to farming, ranching, wildlife management or timber production for five of the previous seven years.

To qualify for open-space land appraisal, your land must be used primarily for agriculture; you must demonstrate that the land has been used for agriculture for five of the previous seven years, and the agricultural use was of the degree of intensity that is typical in the area.  Agricultural use includes, but is not limited to:

  • producing crops, livestock or timber;
  • floriculture (the growing of flowers as a crop), viticulture (the growing of grapes, especially for winemaking) and horticulture (the cultivation of plants, especially flowers, fruit and vegetables, in gardens or greenhouses);
  • leaving land idle to participate in a government program or as part of normal crop rotation;
  • raising and keeping bees for pollination or for the production of human food or other tangible products having a commercial value on land that is not less than 5 or more than 20 acres; and
  • wildlife management.

How to File for Agricultural Appraisal

1. Obtain an application form at your local appraisal district office.
2. Fill it out completely and return it to the appraisal district office after Jan. 1 but no later than April 30.  Remember that falsifying statements on your application is a criminal offense.
3. If you need more time to complete your application form, submit a written request to the chief appraiser before the April 30 deadline.  The chief appraiser can grant up to 60 extra days if you have a good reason for needing extra time.
4. If you miss the April 30 deadline, you may file an application any time before the appraisal review board approves the appraisal records, which usually occurs on or about July 20.  You will be charged a penalty for late filing equal to 10 percent of the tax savings you obtained through receiving agricultural appraisal for your land.  After the appraisal review board approves the records, you can no longer apply for agricultural appraisal for that year.
5. If the chief appraiser asks you for more information, you will have at least 30 days to reply.  You may ask for more time not to exceed 15 days but you must have a good reason.  If you do not reply, the chief appraiser must deny your application.
6. If the chief appraiser denies or modifies your request for agricultural appraisal, he or she must notify you in writing within five days.  This notice must explain how you can protest to the appraisal review board.  This notice must be sent by certified mail.
7. Once you receive agricultural appraisal, you do not have to apply again in succeeding years unless your qualifications change.
8. The chief appraiser may request a new application from time to time, to verify that you still meet the qualifications.  If you receive a notice to reapply, be sure to do so.  If you do not respond, you will lose your eligibility.
9. If you become the owner of land that is already qualified, you must reapply in your own name by April 30.  If you do not, you will lose eligibility.  You must notify the appraisal district in writing by April 30 if your land’s eligibility changes.  Failure to do so will result in a penalty charge.