The rollback tax is the difference between the taxes you paid on your land’s agricultural value and the taxes you would have paid if the land had been taxed on its higher market value. If your land qualified for agricultural appraisal and you change its use to a non-agricultural use (subdivsion or commercial), you will owe a rollback tax for each of the previous three years in which your land received the lower appraisal. REMEMBER, STOPPAGE OF USE IS NOT NECESSARILY A CHANGE OF USE. The only two reasons for a rollback to be issued on a piece of land is if the land is platted into a subdivision or something commercial is built on the land. It’s important to know that if you just stop using the land for an agriculture purpose you may not be issued a rollback on your property. However, land within the city limits must have been devoted continuously for the preceding five years, unless the land did not receive substantially equal city services as other properties in the city. The land must have been devoted to agricultural and/or timber production for at least five of the past seven years.The chief appraiser, with input from an agricultural appraisal advisory board composed of local agricultural and timber producers, determines the level or degree of intensity applicable to each type of agricultural or timber use.
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