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.