Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter G - SPECIAL APPRAISAL
Section 9.2004 - Qualification for Agricultural Appraisal Based on Wildlife Management Use
Current through Reg. 50, No. 13; March 28, 2025
(a) The chief appraiser shall determine if land qualifies for agricultural appraisal based on wildlife management use in compliance with, and in a manner consistent with, § 9.2005 of this title (relating to Wildlife Use Requirement), the Manual for the Appraisal of Agricultural Land, the Guidelines for Qualification of Land in Wildlife Management Use, and the Comprehensive Wildlife Planning Guidelines for the ecoregion in which the tract of land is located.
(b) A tract of land qualifies for agricultural appraisal based on wildlife management use if:
(c) In the first year in which the owner seeks to qualify the tract of land for agricultural appraisal based on wildlife management use, the chief appraiser is required to approve the application if the facts stated on the application, the management plan, and any additional evidence presented by the owner indicate that the land will meet the requirements of subsection (b)(1) of this section and that the owner will devote the land primarily to wildlife management in the manner required by subsection (b)(2) - (3), (5) - (6) of this section, to a degree of intensity that complies with subsection (b)(4) of this section. If in the first year the owner's actual use of the land did not meet these requirements and was otherwise ineligible for appraisal as open-space land, Tax Code, § 23.54(j) requires the chief appraiser to appraise the property at market value for the year that it was erroneously appraised.
(d) The following factors indicate that the primary use of the land is wildlife management, and the chief appraiser shall take each factor into consideration when determining if the land is primarily used for wildlife management as required by subsection (b) of this section:
(e) For purposes of this subchapter, the Manual for the Appraisal of Agricultural Land, and the Guidelines for Qualification of Agricultural Land in Wildlife Management Use, "primary use" has the same meaning as "principal use."