Risk Assessment Tool
Rollback tax calculator
If the use of your land changes, you owe the difference between what you paid and what you would have paid at market value, for the three years preceding the year of the change. The change-of-use year itself is excluded, and for 1-d-1 open-space land no interest is added. This calculator shows what that looks like for your property.
Estimated rollback tax liability
$--,---
Enter your county and acreage above to see your estimate
Estimates based on county averages. Actual rollback taxes depend on your property's specific appraisal history.
What triggers rollback taxes
Triggers
- -A change of use after a sale. The sale itself does not trigger a 1-d-1 rollback; the change of use does, and it falls on whoever owns the land then
- -Voluntarily changing land use away from agriculture
- -Failing to maintain qualifying agricultural activity
- -Subdividing the property below minimum acreage
Does NOT trigger
- Switching between qualifying ag uses (cattle to hay)
- Converting from ag to wildlife management
- Death of the property owner
- Natural disasters affecting the land
Need help protecting your exemption?
A qualified tax professional can help you navigate exemption changes, avoid rollback triggers, and minimize your exposure.