By: Mark Matthews, Principal & Partner, Featured in the Republic Report Q1 2026
One year ago, I wrote an article on 1-D-1 agricultural appraisal status in the state of Texas. In the article, I stated that I was attempting to get clarification on the newer requirement of some appraisal districts mandating that landowners reapply for 1-D-1 agricultural appraisal status every 5 years, even though the land practices or ownership hadn’t changed.
During the last Texas legislative session, I reached out to a lobbyist to see if any Senators or Congressmen would be in support of legislation that would exempt landowners with 1-D-1 Agricultural Tax-Exempt status from having to reapply when they have reached the age of 65, as long as they hadn’t changed the land use. The lobbyist had several legislators who were interested, and she sent some language to the state Comptroller’s office for a response. Interestingly, the state Comptroller’s office replied that the bill was not necessary because, per the statute, it was a one-time application already, and reapplying was not required unless the local appraisal office had reason to believe that the land use had changed or the landowner was not meeting the requirements. Following that response, the lobbyist and the legislature did not feel it was necessary to move forward with legislation.
I sent a copy of the state Comptroller’s response to a few of the appraisal districts I work with and got varying responses. I will decline to elaborate on the responses; however, I have included a copy of a page on Bandera County’s website stating the requirement for anyone who doubts it occurred. Even though the state comptroller’s office clarified this, some appraisal districts are stil requiring a new 1-D-1 application every 5 years. See Bandera County example.
I contacted the appraisal districts where I own land and have the properties under 1-D-1 agricultural valuation and under wildlife to ask what they would require from me. One of my districts told me the wildlife annual report was optional and the other district is still requiring it. They were both unclear as to whether a new 5-year wildlife plan would be required when that time came.
My advice is to reach out to your local appraisal district and see what they require. I would also recommend getting the request in writing.