April 30th is the last day you may file your Application for 1-d-1 Agricultural Appraisal. Those who file late will be subject to a 10% penalty. No applications will be accepted after the appraisal roll for the county is certified (usually mid- to late-July).
What 1-d-1 Agricultural Appraisal Is Not
This is a common misconception but an important distinction to make. Ag exemptions apply to machinery and equipment items used in the production of farm or ranch products or timber. The exemption means they can be free from tax obligation. Exemptions only affect the equipment you use to make the land work for ag purposes, not the land itself.
What 1-d-1 Agricultural Appraisal Is
Unlike ag exemptions, special use appraisals define the method by which land is valued. For agricultural appraisals, the land is valued based on how much it can produce rather than how much the land itself is worth (market value).
Wm Huff, Ab: 1126, Su: 1
Marshall Univ, Ab: 362, Su: 511
John Campbell, Ab: 1169, Su: 1
Remember, the deadline to submit applications for the agricultural special use valuation is April 30th. Penalties may apply for late-filed applications, so don't be late!
Property owners who are building history should select 'No' to Question #2.