Comanche County Land and the Ag Rollback Tax: What Buyers Should Know

The Texas Comptroller of Public Accounts says an owner who changes land from agricultural use to a non-agricultural use owes rollback tax for each of the previous three years in which the land got the lower appraisal. If you are shopping for Comanche County land that carries an agricultural valuation, that bill can come due when you build, subdivide, or otherwise change how the property is used, so it belongs on your list before closing.

What is the rollback tax on agricultural land in Texas?

The rollback tax is a back-tax bill that follows a change from agricultural use to a non-agricultural use. According to the Comptroller's agricultural appraisal page, it equals the difference between the taxes paid on the agricultural value and the taxes that would have been paid on the market value. It is calculated for each of the previous three years in which the land got the lower appraisal.

The same page says the owner who makes the change owes the tax. It lists several exceptions, including right-of-way sales, condemnations, and certain nonprofit and school uses. It also says owners of land qualifying under Subchapter C, known as 1-d appraisal, will incur interest in addition to the rollback tax when they sell or stop agricultural use. I did not find the interest rule for the more common 1-d-1 open-space appraisal on that page, so ask the Comanche County Appraisal District how it applies to a specific tract.

How does land qualify for an ag valuation?

Land has to be currently devoted principally to agricultural use, according to the Comptroller. The page also says the land must have been used for agricultural or timber production for at least five of the past seven years, with added conditions for land within city limits. The page lists Form 50-129, the Application for 1-d-1 (Open-Space) Agricultural Use, for owners applying.

These are statewide rules, not Comanche County rules. Ask the Comanche County Appraisal District how they apply to the property you are considering.

What it means for buyers, sellers, and landowners

If you are buying acreage with an ag valuation in place: The question is what you plan to do with it. Keep running cattle or cutting hay, and the land stays in agricultural use. Put a home site, a commercial use, or a subdivision on all or part of it, and you may be changing the use. Ask the appraisal district whether a change would trigger rollback tax, and for how many acres.

If you are buying land that does not have an ag valuation today: The Comptroller's five-of-seven-years history requirement is why a recent change in use can matter. Ask the seller how the land has been used and what the appraisal district has on file.

If you are selling ag-valued land to a buyer who plans to build: The Comptroller says the owner who makes the change owes the rollback tax. Who bears that cost when a sale leads to a change in use can be a negotiating point, so ask your title company and attorney how to write it into the contract.

My take: what I'd do right now

1. Ask for the appraisal history. Request the tract's current appraisal type from the appraisal district before you make an offer.
2. Decide your use first. Know what you want to build or keep, and how much of the land that touches.
3. Look at a worst-case number. Ask the appraisal district or your CPA to estimate what a rollback bill might look like for the acreage you would change.
4. Put it in the contract. Have an attorney or your title company write down who pays any rollback tax if the use changes.
5. Read my related posts. For the basics of ag valuation, see my post on ag valuation for land buyers near Dublin, and for this season's fire danger, my post on the Comanche County burn ban.

Sources

• Texas Comptroller of Public Accounts, Agricultural Appraisal, accessed Oct. 15, 2026
• Comanche County, calendar, accessed Oct. 15, 2026

Information is deemed reliable but not guaranteed and is for general purposes only. Karen Fox, REALTOR®, Moore Home & Ranch Realty. Equal Housing Opportunity.

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