As compared to the 1-d-1 methodology, which can be viewed as “running with the land,” the 1-d methodology can be viewed as one that “runs with the owner of the land.”This methodology is designed to allow legitimate farmers, ranchers, horse owners, or others who earn a majority of their income to be able to afford rural land without incurring the substantial tax liability that comes with owning valuable Texas acreage.

The Texas farming, ranching, and agricultural economy is ever-shrinking as it becomes increasingly difficult to compete with less expensive producers of animal products and crops operating outside of the state of Texas or outside of the country.

Without the appraisal methodology under 1-d, most farmers and ranchers who purchase new land and convert its usage to an agricultural use would be unable to afford that land for any extended period of time without this necessary and vital appraisal method.

It should be known that, pursuant to the appraisal handbook, 1-d land can be converted to 1-d-1 land, seen here.

If you are a farmer, rancher, or other individual who earns the majority of your income from those agricultural activities, contact an experienced Texas Property Tax 1-d Appraisal Attorney today.