Texas Property Tax Consultant Practice Exam

To qualify for 1-d-1 (Open Space) use valuation, land must be?

1. Devoted primarily to agricultural use

2. Owned by an individual who maintains the property

3. Dedicated to public use

4. Dedicated for use by a qualified exempt entity

The correct answer is: Devoted primarily to agricultural use

To qualify for 1-d-1 (Open Space) use valuation under Texas property tax law, the land must be devoted primarily to agricultural use. This classification is designed to provide tax relief to property owners who use their land for farming, ranching, or similar agricultural activities. The primary requirement is that the use must be genuinely related to agriculture, which helps to preserve open space and promote the agricultural industry in Texas. This designation is particularly important as it allows landowners to have their property appraised based on its productive capacity rather than its market value, which can be significantly higher. By meeting this criterion, property owners are encouraged to maintain their land for agricultural purposes rather than converting it to other, potentially more lucrative uses. Other options entail different considerations that don't align with the primary requirement of agricultural use. Ownership and maintenance of the property, as well as dedication for public use or use by exempt entities, do not meet the specific focus on agricultural use necessary for qualifying under the 1-d-1 designation.