You must notify the appraisal district in writing by April 30 if your land's eligibility changes. The agricultural appraisal is based on an estimate of the typical annual income during the five-year period preceding the year before the appraisal. The agricultural appraisal may change annually based on this income and the capitalization rate. Tax payers may qualify for agricultural appraisal under two different laws. The land must devoted principally to agricultural use .
Agricultural use includes production of crops, livestock, poultry, fish, or cover crops.
It also can include leaving the land idle for a government program or for normal crop or livestock rotation. Using land for wildlife management is an agricultural use. Such land was previously qualified open-space land and is actively used for wildlife management. Wildlife management land must be used in at least three of seven specific ways to propagate a breeding population of wild animals for human use. Contact your local appraisal office for details.