Special Use Valuation in Texas (Part IV): Wildlife Management Use

Texas A&M Agrilife Extension photo by Kathleen Phillips

This is our final post in the Special  Use Valuation in Texas series.  If you missed any of the prior posts, click here. Today, we will look at the Wildlife Management Use Valuation (“WMUV”).  Although technically a sub-part of the Open Space Valuation method (Texas Constitution Article VII, Section (1)(d)(1), WMUV has a distinct set of rules apart from other open space land.  These rules are found in the Texas Tax Code Sections 23.51 and 23.521 and the Texas Administrative Code Chapter 9.2001 – 2005.   WMUV is the… Read More →

Special Use Valuation in Texas (Part III): Open Space Valuation

Texas A&M Agrilife Extension photo by Steve Byrns

Today, we continue with our blog series on special use valuation in Texas.  If you are just joining us, here are links to Parts I and II. This blog post will focus on the rules related to Open Space Valuation (“OSV”).  Passed in 1978, more than a decade after Agricultural Use Valuation, this method is governed by Article VIII, Section 1(d)(1) of the Texas Property Code and Sections 23.51-59 of the Texas Tax Code.  This valuation method may also frequently be referred to as “1(d)(1) valuation.”  A one-time application… Read More →

Special Use Valuation in Texas (Part II): Agricultural Use Valuation

Texas A&M Agrilife Extension Photo by Kay Ledbetter

This marks our second post in our Special Use Valuation in Texas blog series.  If you missed the initial post, click here. Today, we will kick things off by looking at Agricultural Use Valuation (“AUV”).   This method was passed into law in 1966 and is governed by Article VIII, Section (d)(1) of the Texas Constitution and Sections 23.41-47 of the Texas Tax Code.  This is the oldest valuation method available for agricultural land, and perhaps that with the most stringent requirements.  An annual application must be filed with… Read More →

Special Use Valuation in Texas (Part I): The Basics

Texas A&M Agrilife Extension photo by Blair Fannin

Most Texas landowners are aware of the special use valuation methods available to agricultural landowners that allow property taxes to be calculated based on productive agricultural value, as opposed to market value of the land.  Importantly, this is not a “tax exemption,” for agricultural landowners, but instead is an alternative way to calculate property taxes owed. This blog series will address the basic concept of special use valuation, and will then walk through the three valuation methods available to agricultural landowners: agricultural use valuation; open space valuation; and… Read More →

She’s Here!

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As I mentioned previously, the Weekly Round Up will be on hold for a couple of months while I am out on maternity leave.  We recently welcomed our second little one–a girl this time–to our family.  Thank you all of your kind words and well-wishes!

Amarillo Court of Appeals Considers Farm Lease Case

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The Amarillo Court of Appeals’ decision issued in Arriola v. Kutscherousky, a case involving a farm lease, offers an interesting discussion of legal issues surrounding co-ownership of land and the alleged breach of a farm lease. Background When their father died, three siblings, Robynn, Jack, and Raven, inherited the family farm.  Each was given an undivided one-third interest in the farmland.  Robynn decided to live on the property, a decision supported by her siblings/co-owners.  Her husband, Joey, met with a prospective tenant of the land in May 2011.  The… Read More →

Questions from Tiffany’s Desk: What Are the Stray Livestock Rules?

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Question:  What are the rules if stray livestock shows up on my property?  Can I keep them? Answer:  The popular adage “finders keepers, losers weepers” may apply on the playground, but it does not apply when it comes to stray livestock. The Texas Agriculture Code, Chapter 142 deals with procedures regarding stray livestock, exotic livestock, bison, and foul.  The rules apply not only to the owner of the land on which the strays have wandered, but also to a lessee, occupant, or caretaker of such land. Reporting Stray… Read More →

October 21, 2016 Weekly Round Up

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Welcome to this week’s Weekly Round Up.  This will be the last weekly round up post for a couple of months as my family will be adding a little one next week and I will be out of the office on maternity leave.  I’ve got regular weekly posts scheduled throughout my absence, so please continue to check back and keep up with the Texas Agriculture Law Blog!  We will continue the Weekly Round Up posts again in January. * Basic overview of Texas landowner liability law.  My friend… Read More →

Wind Leasing Resources

I’ve gotten a few calls recently from landowners seeking resources on wind leases.  I have not written anything on this topic, but for good reason.  My friend and colleague at Oklahoma State University, Dr. Shannon Ferrell, is the wind energy guru and he literally wrote the book on wind leasing for landowners. To access your free copy of the Wind Energy Leasing Handbook, click here.  Additionally, thanks to Shannon’s technological genius, he also has a video of a wind leasing presentation he gave to a group of landowners a… Read More →

Know Your State’s Landowner Liability Statutes

I recently wrote an article for Progressive Cattleman discussing the importance of landowners being aware of the various landowner liability statutes that exist in their state. All 50 states have at least one (most states have multiple) statute that offers limited liability to landowners in the event someone is injured on their property, so long as certain requirements are met.  The National Agricultural Law Center has a collection of various statutes for each state in their Reading Room.  For those of you in Texas, I published a legal… Read More →