April 28, 2015 - When a property sells or ownership is changed for any reason, the new owner receives the exemptions and/or special use appraisal for the remainder of the calendar year. The next calendar year all exemptions and special use appraisals are removed. The new owner must submit a new application for any exemptions or special use appraisals that may apply.
Special use appraisals are appraisals based on an income approach for agricultural or timber use. Commonly misinterpreted as agricultural or timber exemptions.
Each year in late January or early February, the appraisal district sends a letter and an application to all properties where the exemptions and/or the special use appraisal have been removed. The appraisal district also sends an appraisal notice in mid-May of each year that reflects the removal of the exemptions and/or special use appraisal.
If a property owner ignores the letter/application or the appraisal notice reflecting the removal of the special use appraisal, when the appraisal roll is certified in late July, the property owner cannot receive the special use appraisal for that tax year. The appraisal district cannot go back and add this until the next year. The deadline for filing the special use appraisal is April 30th each year. Applications will be accepted, with a penalty, until late July when the tax roll is certified. It is critical that anyone who purchases or changes ownership to a tract of land, that has four acres or more, applies for the special use appraisal before July of this year.
If you have any questions, contact the appraisal district at (936) 598-6171.
