Category Archives: Tax Issues

March 12, 2021 Weekly Round Up

Happy Friday!  We’re back with some more of the ag law stories in the news over the past couple of weeks. * Bill would modify Texas Farm Animal Liability Act to ensure applicability to working ranches.  You may remember last year that the Texas Supreme Court issued a ruling in Waak v. Zuniga holding that the Texas Farm Animal Liability Act does not apply if the injured party is a rancher or ranch hand. [Read prior post here.]  There are a couple of bills in the Texas Legislature seeking… Read More →

Case Illustrates Important Rule When Protesting Property Taxes

In March of this year, the First Court of Appeals in Houston issued an opinion in Grimes County Appraisal District v. Harvey, which is a good illustration of an important legal requirement for persons protesting actions of an appraisal district related to property taxes. Background James Harvey owns 91 acres in Grimes County.  For the 2015 tax year, the property received agricultural use valuation and the tax bill was $138.13, which Mr. Harvey paid.  In early 2016, the Grimes County Appraisal District (GCAD) sought a re-application from Mr…. Read More →

June 14, 2019 Weekly Round Up

It’s been a busy couple of weeks in the world of agricultural law.  I want to welcome those of you who I met at speaking events for the Hill Country Cattle Women in Fredericksburg and the Owning Your Piece of Texas Ag Law Workshop in San Antonio.  If you’d like to see an article  and short video about our Owning Your Piece of Texas program, click here. Here are some of the major ag law stories in the news over the past two weeks. *Lawsuit filed against US… Read More →

August 10, 2018 Weekly Round Up

I’m back from a great time in College Station at the TAMU Beef Cattle Short Course.  It’s an excellent event and is attended each year by over 2,000 cattle producers.  I spoke three times on various agricultural law issues and had a great time.   Welcome to those of you joining from BCSC.  To read more about this event, click here. Here are some of the ag law stories in the news this week. * NM State Engineer dismisses groundwater pumping permit for San Augustin Ranch.  For years, I’ve… Read More →

April 20, 2018 Weekly Round Up

Well it’s been another busy couple of weeks around here.  Last week, I spoke in Claude at an Extension Risk Management Program and in Brownfield at the Women in Ag Event.  Both were great events and I appreciate the opportunity to attend!  I also presented online to a group of County Extension Agents from South Texas and to the Dallas Area Real Estate Lawyers group, both of which had excellent questions and thoughts during the presentations.  Then, yesterday, I was in Archer City for our Ranchers Leasing Workshop. … Read More →

February 23, 2018 Weekly Round Up

Hello!  I’ve spent most of the week in my office dealing with the aftermath of a computer crash and realization that I did not have a good back-up system.  Lessons learned the hard way!  Today, I’m making my way back home to New Mexico to speak at the Southern Quay and Central Curry Soil and Water Conservation District Banquet.  Welcome to those of you joining from that event. Here are some ag law stories in the news this week. * New lawsuit filed over records from Texas v. New… Read More →

January 26, 2018 Weekly Round Up

I tell you what, it’s been a whirlwind of a week both for my travel schedule and for ag law news!  On Monday I spoke in Pampa at a program hosted by County Extension Agents Mike Jeffcoat, Michael Wilkes, and Jody Bradford.  Then on Tuesday, I headed to Lubbock for the Seeking Solutions Regional Extension meeting.  Wednesday found me back on the road to Lubbock to speak at the Texas Alliance for Water Conservation Water College. Today, I’ll be doing an online presentation for a graduate student group… Read More →

How Will Tax Reform Affect Agriculture?

Many people are wondering exactly how the sweeping “Tax Cuts and Jobs Act” will impact their personal tax returns and what the law might mean for agriculture. I’m no tax law expert, but luckily, I know someone who is!  I was fortunate to have Kristine Tidgren from the Iowa State Center for Ag Law and Taxation join me on a recent episode of the Ag Law in the Field Podcast to discuss the ins and outs of the new tax reform law.  You can listen to the podcast… Read More →

Fact Sheet: Estimating Potential Capital Gains Tax Liability

Capital gains tax liability can be a major issue for agricultural landowners that who are looking to sell property.  Determining the value on which taxes may be figured can be difficult, particularly when the land was inherited decades ago and the basis may not be known.  With this in mind, Dr. Terry Griffin, Assistant Professor of Ag Economics at Kansas State Univeristy and I put together a fact sheet to help landowners with this issue. Capital gains taxes are paid on the increase in value over time of certain… Read More →

December 8, 2017 Weekly Round Up

Hello and welcome to another Friday!  Here are some of the ag law stories in the news this week.  For those of you in the Panhandle, my last program of 2017 will be this Tuesday in Miami talking transition planning and agricultural leases.  Seating is limited, so if you are interested, RSVP to Michael at (806) 868-3191. * Colorado moves to dismiss lawsuit seeking rights for Colorado River, seeks sanctions against Plaintiffs’ attorney.  You may recall from this prior blog post that an environmental group filed suit in Colorado… Read More →