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 "description": "<DIV STYLE=\"text-align:Left;\"><DIV><DIV><P><SPAN>This GIS dataset contains polygons representing each ISD in Texas with attribute data reflecting working land market value per acre for years 1997, 2002, 2007, 2012, and 2017. Land use classes include cropland, grazing land, timberland, wildlife management, other, and total working lands. Land value data was collected yearly by the Texas Comptroller of Public Accounts, Property Tax Assistance Division. <\/SPAN><SPAN><SPAN>Retrieved from: <\/SPAN><A href=\"https://comptroller.texas.gov:443/taxes/property-tax/ag-timber/index.php\" STYLE=\"text-decoration:underline;\"><SPAN>comptroller.texas.gov<\/SPAN><\/A><SPAN>. <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN>The Texas Comptroller of Public Accounts (Texas Property Tax Assistance Division) produces an annual compilation of land use and land value data from all ISDs. This data set represents all private lands designated as 1-D and 1-D-1 appraisal status for all Texas ISDs. A 1-D agricultural use (Assessments of Lands Designated for Agricultural Use) status refers to lands devoted to full time agricultural operations where the owner\u2019s primary occupation and source of income is derived from agricultural enterprises. In contrast, a 1-D-1 open space status (Taxation of Certain Open Space Land) designates lands based solely on the primary use of the land with no consideration for the landowner\u2019s income or occupation. <\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN /><SPAN /><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>The original land use categories and metrics obtained from the Comptroller include: <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) irrigated cropland (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) dry cropland (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) barren / wasteland (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) orchards (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) improved pasture (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) native pasture (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) timber @ productivity (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) restricted-use timber (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>D1 (qualified) timber-in-transition (# of acres) <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN>D1 (qualified) timber @ 78 market (# of acres) <\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN>D1 (qualified) other ag land (# of acres) <\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN>D1 (qualified) wildlife management (# of acres) <\/SPAN><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN /><\/P><P STYLE=\"margin:0 0 0 0;\"><SPAN>The Comptroller's Property Tax Assistance Division (PTAD) conducts the property value study (PVS) to estimate a school district's taxable property value. The results of the PVS can affect a school district's state funding. The Commissioner of Education uses the PVS results to ensure equitable distribution of education funds so school districts have roughly the same number of dollars to spend per student, regardless of the school district's property wealth. Government Code Section 403.302 requires the Comptroller's office to conduct a study to determine the total taxable value of all property in each school district at least once every two years. <\/SPAN><SPAN>See <\/SPAN><A href=\"https://tools.nri.tamu.edu:443/confluence/display/TLT/Texas+Land+Trends+Guide\" STYLE=\"text-decoration:underline;\"><SPAN>Texas Land Trends Guide <\/SPAN><\/A><SPAN>for more info. <\/SPAN><\/P><\/DIV><\/DIV><\/DIV>",
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