Texas Property Tax Consultant Practice Exam

When is an application for agricultural use designation due according to the Texas Property Tax Code?

1. April 1

2. Before May 1

3. By April 15

4. May 31

The correct answer is: Before May 1

An application for agricultural use designation must be submitted before May 1 according to the Texas Property Tax Code. This deadline is significant as it allows property owners to qualify for special appraisal based on agricultural use, which can lead to lower property taxes. The timing ensures that the appraisal districts have sufficient information to consider the current year’s land use and to assess the property appropriately. Submitting the application before May 1 guarantees that the property’s agricultural status is recognized for the current tax year. If the application were to be submitted after this deadline, the property owner would not be eligible for the agricultural use appraisal for that year, which could result in a higher tax liability. Understanding these dates is essential for property owners engaging in agricultural use to take advantage of the benefits afforded by the agricultural designation.