Texas land ownership

Texas 1-d-1 agricultural valuation

Potential annual property-tax savings on qualifying land—not an exemption, eligibility decision, or property valuation.

Use total values for the same qualifying acreage from the appraisal district, not the purchase price or per-acre figures. A rate of $1.80 per $100 is entered as 1.80.

A clearer view of land ownership costs.

Estimate only: (land market value − productivity value) × tax rate ÷ 100. Homes, homesites, and other nonqualifying improvements are excluded, as are exemptions, special assessments, rollback taxes, and future rate or value changes.

Discuss a ranch purchase

Qualification is determined locally.

Your county appraisal district determines eligibility and productivity value. Agricultural use generally must meet local intensity standards and the five-of-seven-year use history, with exceptions and additional rules. Owning 10 acres alone does not qualify a property. A change of use can trigger rollback taxes; confirm eligibility, application requirements, and any liability with the appraisal district before buying.

Texas Comptroller agricultural appraisal guidance