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

Under the Property Tax Code, the boardʼs function is to advise the chief appraiser on major issues dealing with agricultural and timber appraisal—net to land, degree of intensity standards, and other agricultural use and appraisal issues.

As an advisory body, the board has no decision making authority or responsibility. The chief appraiser and the appraisal review board have statutory and legal responsibility to set values and make decisions on qualification for agricultural appraisal—this responsibility cannot legally be delegated to any other group or person not directly under the chief appraiserʼs authority. The agricultural advisory board should not become involved in matters dealing with individual properties or in approving applications for agricultural appraisal.

For more detailed information about productivity appraisal, consult the Manual for the Appraisal of Agricultural Land and Guidelines for the Valuation of Timberlands, available from the State Property Tax Board.