An Ag Rollback Tax is an additional tax that is imposed when a property owner ceases to use the property for qualified agricultural purposes and changes the use to any other purpose excluding building a house for a personal homestead. The Rollback Tax recoups the tax the owner would have paid if his or her land had been taxed at market value for the years covered in the rollback. Please review the TCAD Agricultural Guidelines or the Texas Comptroller – Appraisal of Agricultural Land in our Forms database for additional information.