Property Ownership

A Texas property owner with an agricultural exemption (1-d-1) must maintain the exemption by:

AFiling an annual application with TREC
BContinuing to use the land for the qualifying agricultural purpose each year and filing renewal applications with the county appraisal district✓ Correct
CPaying a special agricultural tax to the county
DRegistering with the Texas Department of Agriculture annually

Explanation

To maintain an agricultural use exemption (1-d-1) in Texas, the landowner must continue the qualifying agricultural use and annually file a renewal application with the county appraisal district demonstrating continued eligibility.

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