TEXAS

[LMK17]

Not in a million years.

I was just responding to the contention that the ag exemption is meant to keep land in production. I don't doubt that's what the regulation is *supposed* to do, but it's not the reality. The tax guy I spoke with in Guadalupe Co, for example, freely admits that the law is written a bit backward there, and he says he expects things to change at some point in the future, though he doesn't know when. And as far as city folks taking advantage of the favorable tax situation-- Who can blame them!? I can't imagine any of us in their situation would say, "Nah. I could get a huge property tax break on my weekend getaway/private hunting land/whatever, but I'll pass." Heck no! You'd better believe I'd be doing the little bit required by the law to save $$$$ every year.

Except that I actually want to produce something on my little farm, and the counties won't let me claim ag if I'm *only* running 2 cows + a couple dozen chickens + a few feeder pigs and a garden to feed my family. Not only that, but I couldn't even claim ag if I were to sell every bit of meat that my "hobby farm" produced. In practice, obviously it has nothing to do with production in proportion to the amount of land one owns.

 

[greybeard]

...I'm *only* running 2 cows + a couple dozen chickens + a few feeder pigs and a garden to feed my family

Therein lies the problem. Both the State's ag exempt regs and Guadalupe County regs are quite clear on this as far as both the wording and the intent.
Intent: to prevent true ag use land becoming so overvalued because of possible use for development that real ag production ceases when the property tax is so high farmers and ranchers can no longer make a living off it and sell out to developers.

Introduction Until the 1960’s, Texas farm and ranch land was taxed on its market value-the price a buyer would pay for it in an ordinary market transaction. As Texas became more urbanized, farm and ranch land in many cases increased dramatically in value. Even if a farmer or rancher never intended to develop their land, the value increased because it could be developed. Concerned that the property taxes would become so high that farmers and ranchers would be forced to abandon the agriculture use, voters in 1966 approved the first form of what is known today as agriculture special use valuation. A constitutional amendment added §1-d to Article VIII of the Texas Constitution. This provides that certain kinds of farm and ranch land to be appraised at a productivity value instead of the market value. The productivity value is a value based solely on the capacity of the land to produce agriculture products. This section is commonly referred to as “1-d” and is very restrictive. It applies only to land owned by families or individuals, where agriculture operation must be the owner’s primary occupation and primary source of income.

Wording:

Section 23.51 of the Texas Property Tax Code outlines the standards for determining whether land qualifies for agriculture special use valuation. The definitions for qualified open-space land as well as agricultural use are restated from §23.51 of the Texas Property Tax Code for convenience. “Qualified open-space land” means land that is currently devoted principally to agricultural use to the degree of intensity generally accepted in the area and that has been devoted principally to agricultural use or to production of timber or forest products for five of the preceding seven years or land that is used principally as an ecological laboratory by a public or private college or university. Qualified open-space land includes appurtenances to the land. For the purposes of this subdivision, appurtenances to the land means private roads, dams, reservoirs, water wells, canals, ditches, terraces, and other reshaping of the soil, fences, and riparian water rights. Notwithstanding the other provisions of this subdivision, land that is currently devoted principally to wildlife management as defined by Subdivision (7( (B) or (C) to the degree of intensity generally accepted in the area qualifies for appraisal as qualified open-space land under this subchapter regardless of the manner in which the land was used in any preceding year.” “Agricultural use” includes but is not limited to the following activities: cultivating the soil, producing crops for human food, animal feed, or planting seed or for the production of fibers; floriculture, viticulture, and horticulture; raising or keeping livestock; raising or keeping exotic animals for the production of human food or of fiber, leather, pelts, or other tangible products having a commercial value...(blah blah blah....)

"commercial value"

http://www.guadalupead.org/data/_up...ECIAL AGRICULTURAL USE APPRAISAL NOV 2016.pdf


I've seen nothing in any of your posts to indicate your plans meet any of the prerequisites for ag exemption qualifications, and in fact, are likely in contrast to what the very intent of the ag use regulations were intended to prevent to begin with. Land that used to be in full ag production around here, has become so valuable as home sites ("ranchettes") that most of it will never again have any real ag use or have any value as such.


I can remember when Katy Texas (along I-10 just West of Houston) and the outskirts of Baytown (along I-10 just East of Houston) was one big ranch or rice farm after another. It's now all been developed into housing for suburbanites.

 

[Baymule]

You're right @greybeard ....... in my twenties, I went goose hunting outside of Katy in the fields there and on Hwy 146 going north of Baytown was just one big rice field with irrigation canals. Low, flat land with houses on it now.

 

[frustratedearthmother]

I grew up off of I-10 and Sjolander Rd, in Baytown. We used to get on our horses and ride down the side of the highway almost all the way to Highlands - not much out there at all back then. And, not nearly the traffic then that there is now either! Geeze, it's solid now.

 

[Baymule]

I grew up off of I-10 and Sjolander Rd, in Baytown. We used to get on our horses and ride down the side of the highway almost all the way to Highlands - not much out there at all back then. And, not nearly the traffic then that there is now either! Geeze, it's solid now.

No way! I lived in Baytown, on Bob Smith Road, just off Hwy 146! I fished in Cotton Lake and in all the bayous that wandered between the Trinity river and the bay. I was in my early 20's, that's been a darn long time ago!

 

[frustratedearthmother]

Small world! I lived there all my life (at that time) and moved away after graduating and getting married in the mid 70's. Baytown is NOT the sleepy little own it was back then.

Cedar Bayou bordered my horse pasture and was just across the road from the house I grew up in.

 

[greybeard]

FrustratedEarthmother--we may know each other.
Some familiar places being mentioned..let me add some.
I was born in the old San Jacinto hospital on Decker Dr in Baytown (now a part of Hermann or methodist medical.)
My father worked for Humble Oil Refinery. Owned an auto shop in Highlands too.
I grew up in Highlands at the intersection of Jones and Main. Learned to ride bulls (sort of) at WW Hutson's DoubleTrouble rodeo arena 1/2 way up Jones road in Highlands. (It was aptly named--I might be goaded into telling some stories about that wonderful old covered arena) Bought my first set of spurs at Anderson's western store. One Saturday morning, I found myself the only guy from my highschool ag class to show up to unload a box car full of feed at Mooneys Feed Store a block or 2 off Texas Avenue.
Wore out a car and several sets of tires drag racing out on Tri-City Beach Road when I wasn't cruising up and down Texas Avenue before they turned it into that debacle of a snake like avenue..
Hauled hay for the Wilburn Ranch a couple of times and their times, for the Browns in Highlands. Mrs Brown (Joyce) had a girl's dance studio, Mr Brown had a feedstore. Joyce Brown, and her daughters took care of the hay fields. One of their daughters, (Verna, who I went to school with) ended up being mother of the girl that was intended victim of the Texas Cheerleader murder for hire scandal in Channelview circa 1991. (I think I have that right--can't remember if Holloway wanted the daughter and mother killed or just the daughter)
Graduated from REL high school Baytown 1968.

 

[frustratedearthmother]

You were doing good until you mentioned that you were a Gander, lol. Rangers rule!

But dang - most of what you just mentioned I am familiar with. My sister took twirling lessons from one of the Browns - I think it was Verna - or maybe her mother. She was very familiar with the Brown family. I was born in the old Gulf Coast hospital. My dad worked at the Huber Carbon Black plant and we lived in company housing. I spent many a paycheck in Andersons western store. Not sure why I don't recall Mooney's Feed store... We bought feed at a feed store that I can't remember the name of - but it was on the corner of 146 and Sjolander. We burned our tires up on Texas Avenue, up and down and around the big oak tree. But, I had my first encounter with putting a car in a ditch on Tri-City Beach Rd. Maybe we were racing each other! I was in the Rodeo club in high school and I think that we practiced at the Double Trouble Arena. Don't have 100% recall on the name of the arena, but it was in Highlands.

Did you ever hang out at Roseland Park?

You've got a few years on me - I graduated in '74. My brother played football for Sterling and he graduated in 71. If we didn't know each other - it sure sounds like we had mutual friends/acquaintances.

 

[greybeard]

Did you ever hang out at Roseland Park?

Not before dark, and GF and I rarely left the car....hope you weren't watchin.

I think Mooney's feedstore may have actually been called Baytown Feed. One of the streets that ran parallel to Texas Avenue, with a rail spur behind it.

I was already a sophomore when Sterling opened--we Highlanders had the option of transferring to Sterling or finishing out at REL. '67 was the first Lee/Sterling varsity game. We won it 28-7. Already had friends at REL and stayed the course.

I don't know of any other covered arena in Highlands, but the DoubleTrouble is now a horse boarding facility. It partially burned about a decade ago.

Ol WW Hutson was never "very pretty' to begin with, but one night, he was in the steer dogging, jumped a little early, and the steer, his own horse, and the haze horse all ran over him, smashing some bones in his jaw and face. He had a son and I forget his real name, but we all called him Dink that ran most of the show at the arena--several years older than me. Practice nights were Tues and Thursday. You could ride a bull for 2 bucks each. Real rodeo was Saturday night and Sunday afternoon.
I learned things at the Double Trouble a young fella would never learn at church or from his momma.

There's a big development now just East of Baytown on I-10 called Wilburn Ranch--I guess the ranch sold out when the old man died.

My first real non farm job was working on building the I-10 bridge over San Jacinto River near Four Corners. Brother and I came so close to getting killed on that work it amazes me we both survived.

 

[frustratedearthmother]

Not before dark, and GF and I rarely left the car....hope you weren't watchin.

I think I musta been following you around for years, lol.

I did go to Roseland Park in the daytime when I was younger - took swimming lessons there. But, fast forward a decade or so...

The Double Trouble had to have been the place - and I shouldn't admit that I probably overstepped the bounds that my mama set for me there too, lol.

I was dating a guy who got on a bull one night. He went forward when the bull's head went backward ... The bull's horn went in his mouth and out his cheek taking part of his jaw bone and a bunch of teeth... It was not pretty and that might have been my last visit to the arena.

People get killed building bridges...that was a heck of a first job!