The AG Advisory Board’s Role in the Property Tax System

Sec. 6.12 of the Texas’s Property Tax Code, requires chief appraisers to appoint an agricultural appraisal advisory board. The legislature created this advisory board to help improve communications between the farming and ranching community and the appraisal district. The board’s purpose is to advise the chief appraiser on the appraisal and use of agricultural land.

Ag boards must have three to five members and meet at least once annually at the call of the chief appraiser, as required in Tax Code Section 6.12. By appointing the required Ag board and conducting the required annual meetings the board and chief appraiser support the CAD in improving its appraisal and classification of agricultural land.

Agricultural Advisory Board Member Requirements

Per the Property Tax Code Sec. 6.12  Agricultural Appraisal Advisory Board, to serve  on the Agricultural Advisory Board taxpayers must meet the following criteria:

1. Must be a land owner in the district for which you wish to serve.
2. Must have land qualified as 1-d-1 Open Space (Agricultural Land).
3. Resident of the district for at least five years.
4. Serve a two year term.
5. The board will meet at least once a year.
6. The taxpayer may not be an employee or officer of the district.
7. The board member is not entitled to compensation.

The board advises the chief appraiser on the valuation and use of land that may be designated for agricultural use, or that may be open space agricultural or timber land within the district.