Recommendation Options (Edit the recommendation to address the specific in the appraisal district) Evaluate or update the appraisal district’s intensity-of-use standards on a regular basis. 79. Is the appraisal district following their current guidelines for degree of intensity standards when granting special valuation appraisal for TIER(S) 1-3 agricultural and/or timber use? *If the appraisal district does not have current intensity standards or intensity standards from the previous two years, the answer to this question is NO *If the special valuation application is incomplete, the answer to this question is NO Data needs Listing of special valuation applications received within the previous 2 years Appraisal districts current agricultural intensity standards If intensity standards have changed in the previous 2 request previous intensity standards along with current standards Steps Become familiar with the appraisal district’s agricultural intensity standards Pull a sample of 5 recently approved applications from the listing Determine if the information contained on the application conforms to the intensity standards Complete checklist below: Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Form degree of intensity standards Ensure special valuation applications are complete when special valuation appraisal Ensure that approved special valuation applications meet the appraisal district’s degree of intensity standards 80. Does the appraisal district make an entry on the appraisal records when agricultural applications are received after April 30 and deliver TIER(S) 1-3 written notice of imposition of the penalty as described in Tax Code Section 23.431? *If the appraisal district states they have received no late agricultural applications in the previous two years, have them walk you through the process that is followed when a late application is received *If it cannot be demonstrated how the appraisal district makes an entry on the appraisal record that an agricultural application has been received after the deadline OR if it cannot be demonstrated how a written notice of imposition of the penalty would be delivered to the property owner, the answer to this question is NO Data needs Listing of agricultural applications received after the April 30 deadline for the previous two years Steps Choose a sample of 5 agricultural applications received after the April 30 deadline from listing Determine if entry was made in the system that the application was received after April 30
Recommendation Options (Edit the recommendation to address the specific in the appraisal district) Evaluate or update the appraisal district’s intensity-of-use standards on a regular basis. 79. Is the appraisal district following their current guidelines for degree of intensity standards when granting special valuation appraisal for agricultural and/or timber use? TIER(S) 1-3 *If the appraisal district does not have current intensity standards or intensity standards from the previous two years, the answer to this question is NO *If the special valuation application is incomplete, the answer to this question is NO Data needs Listing of special valuation applications received within the previous 2 years Appraisal districts current agricultural intensity standards If intensity standards have changed in the previous 2 request previous intensity standards along with current standards Steps Become familiar with the appraisal district’s agricultural intensity standards Pull a sample of 5 recently approved applications from the listing Determine if the information contained on the application conforms to the intensity standards Complete checklist below: Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Form degree of intensity standards Ensure special valuation applications are complete when special valuation appraisal Ensure that approved special valuation applications meet the appraisal district’s degree of intensity standards 80. Does the appraisal district make an entry on the appraisal records when agricultural applications are received after April 30 and deliver written notice of imposition of the penalty as described in Tax Code Section 23.431? TIER(S) 1-3 *If the appraisal district states they have received no late agricultural applications in the previous two years, have them walk you through the process that is followed when a late application is received *If it cannot be demonstrated how the appraisal district makes an entry on the appraisal record that an agricultural application has been received after the deadline OR if it cannot be demonstrated how a written notice of imposition of the penalty would be delivered to the property owner, the answer to this question is NO Data needs Listing of agricultural applications received after the April 30 deadline for the previous two years Steps Choose a sample of 5 agricultural applications received after the April 30 deadline from listing Determine if entry was made in the system that the application was received after April 30
tier2-guidelines.docx