FM 1097
Montgomery, TX 77356
LAND PARCEL - 24.5 Acres Divisible · Land For Sale · 20.00 AC

Property does not have an address. 24.5 Total Acres can be divided into a 6+/- Acre Tract and 6.5 +/- Acre Tract Fronting FM 1097 and Four 3 Acre Tracts All Fronting Pearson Rd. Total Frontage on FM 1097 is Approximately 1,425 ft. It’s important to know that if you just stop using the land for an agriculture purpose you may not be issued a rollback on your property. The only two reasons for a rollback to be issued on a piece of land is if the land is platted into a subdivision or something commercial is built on the land. REMEMBER, STOPPAGE OF USE IS NOT NECESSARILY A CHANGE OF USE. If your land qualified for agricultural appraisal and you change its use to a non-agricultural use (subdivision or commercial), you will owe a rollback tax for each of the previous three years in which your land received the lower appraisal. The rollback tax is the difference between the taxes you paid on your land's agricultural value and the taxes you would have paid if the land had been taxed on its higher market value. Plus, 5-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-agricultural use has been made and sends a notice of the change. If you disagree, you may file a 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. If you don't protest or if the ARB decides against you, you owe the rollback tax. The owner who changes the use of the land gets the bill for the rollback tax.