Escolar Documentos
Profissional Documentos
Cultura Documentos
(979)9210377(FAX)
www.wallercad.org
PropertyOwner:
InaccordancetoSection23.54(e)oftheTexasPropertyTaxCode,enclosedyouwillfindthetimberuse
applicationformsfor2017.Wehavemailedthesetoyouforatleastoneofthefollowingreasons:
(1) Ownershipornamechange
(2) Acreagechange
(3) Useoflandchange
(4) Requestbyowner
(5) Requestbyappraisaldistrict
Inordertobeconsideredforagriculturalspecialuseevaluation,thisapplicationmustbefilledoutcompletely
andreturnedwithsupportingdocumentationbeforeMAY1,2017.ApplicationsfiledafterMay1stwill
receivea10%penaltyforfilinglate.Applicationsreceivedaftertherolliscertified(midJuly)willbetoolate
toconsider.
Failuretocomplywiththeaboverequestwillresultinthelossofthetimberspecialuseevaluationfor2017.
Additionalinformationcanbefoundonourwebsite:www.wallercad.org.Ifyouhaveanyquestions,please
contactthisoffice.
ChrisBarzilla
ChiefAppraiser
WallerCountyAppraisalDistrict
WALLERCOUNTYAPPRAISALDISTRICTAPPLICATIONYEAR:2017
POBOX88790013THSTHEMPSTEAD,TEXAS77445
(979)9210060(voice)(979)9210377(fax)
www.wallercad.org
APPLICATIONFOROPENSPACELAND(1d1TIMBERLAND)
IMPORTANTINFORMATIONFORAPPLICANTS
Inordertoclaimopenspacetimberlandappraisal,thisapplicationmustbetimelyfiledafterJanuary1andnolater
1. DidyouconvertthislandtotimberproductionafterSeptember1,1997?.............................................................OYesONo
thanApril30ofthisyear.THISAPPLICATIONWILLNOTBEAPPROVEDWITHOUTACURRENTTIMBER
2. Doyouwishtohavethislandcontinuetobeappraisedasopenspacelandagriculturalland?..............................OYesONo
MANAGEMENTPLANANDPROOFOFMANAGEMENTACTIVITIES.
DateofBirth:___________________________________
Step2:PropertyDescription
PropID:_______________ GEOID:_________________________________
LegalDescription:
YES NO
Step4: 1. Listtheprincipaluseofthelandlistedunderthelegaldescriptionforthepastsevenyears.Includeboththeuseofthe
landfortheproductionoftimberorforestproductsandanynontimberusesoftheland.
Describethe
propertysuse
YEAR TIMBERUSE ACRES NONTIMBERUSE ACRES
Current
1
2
4
5
6
7
Step4: 2.Isthelandlistedunderlegaldescriptioncurrentlyandactivelydevotedprincipallytothe
productionoftimberorforestproduct?
YES NO
Describethe
propertysuse
3.Isthelandlistedunderlegaldescriptionlocatedwithinthecorporatelimitsofacityortown?
(continued)
YES NO
4.Isthelandwhichisthesubjectofthisapplicationownedbyanonresidentalien,whois
requiredbyfederallaworfederalrulestoregisterthepersonsownershiporacquisitionofthis
land?
YES NO
Ifyoumakeafalsestatementonthisapplication,youcouldbefoundguiltyofaClassAmisdemeanororastatejail
Step5:Signthe
felonyunderTexasPenalCodeSection37.10
application.
Icertifythattheinformationgivenonthisformistrueandcorrect.
AuthorizedSignature: Date:
SIGN
HERE
PrintedName: PhoneNumber:
Step6: Theapplicationandsupportingdocumentsmustbetimely
Returnthe submittedbetweenJanuary1andMay2ndtotheWALLER
completed
applicationwith COUNTYAPPRAISALDISTRICT.Ourofficehoursarefrom8AMto
therequested 5PM,MondayFriday.Contactusifyouhaveanyquestions.
documentation.
TexasConstitution,ArticleVIII,Section1d1;
TexasPropertyTaxCode,Chapter23,subchapterE.
OTHERIMPORTANTINFORMATION
Anapplicationforopenspacetimberlandappraisaldoesnothavetobefiledannuallyoncesuchappraisalisgranted.However,
thechiefappraisermayrequireanewapplicationtobefiletoconfirmthatthelandiscurrentlyeligibleforopenspacetimber
landappraisal.
Iftheuseofallorpartofqualifyinglandchangestoanonqualifyinguse,thelandwhichchangesusewillbesubjecttoarollback
intaxesforeachoftheprecedingfiveyearsinwhichopenspacetimberlandappraisalhasbeengranted.
Inaddition,apenaltywillbeimposediftheownerfailstonotifythechiefappraiserinwritingbeforeMay1aftertheeligibility
foropenspacetimberappraisalends.Thispenaltywillbeequalto10%ofthedifferencebetweenthetaxesimposedonthe
propertyineachyearthatthepropertywaserroneouslyallowedthespecialappraisalandthetaxesthatwouldotherwisehave
beenimposed.
Iftheapplicationisgrantedafterbeingfiledlate,theownerisliableforapenaltyof10%ofthedifferenceintheamountoftax
imposedonthepropertyandtheamountthatwouldbeimposedifthepropertyweretaxedatmarketvalue.Thisisonproperty
thattheapplicationwasfiledafterApril30deadlinebutbeforethepropertywascertifiedinmidJuly.
TheTexasSupremeCourthasruledthatanidenticalprovisionprohibitingspecialappraisalforlandownedbyaforeign
government,corporationorotherlegalentityinwhichanonresidentalienorforeigngovernmentownsamajorityinterestis
unconstitutional.TheCourtsreasoningwouldapplyto(2)and(3),whicharereflectedinQuestion#4,however,neitherof
theseprovisionshasexplicitlybeenheldunconstitutional.