Each time a parcel changes hands here, an ag exemption must be requested. Once we are granted the ag exemption, its the same here but the appraiser comes around occassionally to be sure its being used as ag, either hay or cows, row crops, etc. I had to take the guy back into the fields of neighbor to prove it was going to be a hayfield. Each year at tax time, one is given an opportunity to disclose its no longer being used in ag. <bg> Its the same here as the one acre for residence. Wish you were my neighbor, we still feeding hay here (if we can find it) as we have had no rain. First time i ever wanted a tropical depression to hit the state. chuck