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Tax Savings on Timber Valuation
What Land Qualifies?

Land devoted to the growing and harvesting of timber products may qualify for special valuation. Timberland must be used with the intent to produce income and be devoted principally to the production of timber to a degree of intensity that is common to the local level. The chief appraiser, with input from a local advisory board composed of agricultural and timber producers, determines the level or degree of intensity applicable to each type of timber use.

The land must have been devoted to timber production for at least five of the past seven years. 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.

If your land qualified for timber valuation and you change its use to a non-qualifying use, you will owe a rollback tax for each of the previous five years in which your land received timber valuation. The rollback tax is the difference between the taxes you paid on your land’s timber valuation and the taxes you would have paid if your property had been taxed at its market value. Plus, 7-percent interest is charged for each year from the date that the taxes would have been due.

The chief appraiser determines if a change to a non-qualifying use has been made and sends a notice of the change. If you disagree, you may file the protest with the ARB. You must file the protest within 30 days of the date the notice was mailed to you. The ARB decides your case.

The owner who changes the use of the land gets the bill for the rollback tax.

For more information see Chapter 23 of the The Texas Property Tax Code.

DISCLAIMER

Every effort has been made to offer the most current and correct information possible on these pages. The information included on these pages has been compiled by County staff from a variety of sources, and is subject to change without notice. The Montgomery Central Appraisal District makes no warranties or representations whatsoever regarding the quality, content, completeness, accuracy or adequacy of such information and data. The Montgomery Central Appraisal District reserves the right to make changes at any time without notice. Original records may differ from the information on these pages. Verification of information on source documents is recommended. By using this application, you assume all risks arising out of or associated with access to these pages, including but not limited to risks of damage to your computer, peripherals, software and data from any virus, software, file or other cause associated with access to this application. The Montgomery Central Appraisal District shall not be liable for any damages whatsoever arising out of any cause relating to use of this application, including but not limited to mistakes, omissions, deletions, errors, or defects in any information contained in these pages, or any failure to receive or delay in receiving information.