Texas Porch

Land / Property taxes

The valuations that save landowners money.

Texas has no state income tax, so it leans on property taxes. Your County Appraisal District (CAD) appraises what the property is worth. Local taxing units (school district, county, city, special districts) set the rates applied to that value. 'Ad valorem' just means 'according to value.' For landowners, a few special valuations can lower the taxable value a lot. But they come with real rules and a real trap.

The land valuations

The 'ag exemption' is really a special appraisal. There are three main flavors for working land:

Agricultural valuation (the 'ag exemption')

It's really a special appraisal. Qualifying ag land is taxed on its productivity value (what it can produce) instead of market value. That can cut the bill a lot. The common '1-d-1 open-space' version generally asks three things. Agriculture must be the land's primary use. The land must meet your county's intensity standard (enough cattle, hay, crops). And it needs a history of ag use, commonly five of the past seven years. Beekeeping can qualify smaller tracts (between 5 and 20 acres). You apply through your CAD by a spring deadline.

Wildlife management valuation

Land already under ag valuation can switch to managing for native wildlife instead of livestock or crops. The tax benefit stays the same. You need a wildlife management plan and at least three of seven approved practices. Many appraisal districts also require an annual report. It appeals to owners who want to stop running cattle but keep the valuation.

Timber valuation

A similar productivity-based special appraisal for timberland.

The big trap

Rollback taxes

Changing qualifying 1-d-1 agricultural or wildlife land to a non-agricultural use can trigger rollback tax. As of 2026, the ordinary calculation is the difference between market-value taxes and special-appraisal taxes for each of the preceding three years that received special appraisal, without the former automatic interest charge. A sale or subdivision alone is not necessarily a change of use, and a temporary pause in agriculture is not automatically the same as conversion. Development can trigger the tax. Ask your appraisal district how your proposed use affects eligibility and rollback before changing it.

Looking for the homeowner side?

This page is about land valuations. Our existing guides cover the residence homestead exemption (the school-tax break, $140,000 as of 2026), how appraisal caps work, and how to protest your value. They carry the current figures.

Homestead exemption guide · Appraisal protest guide · Property-tax estimator

Keep going

What you can build

Zoning, ETJ & deed restrictions.

Land use ->

Water rights

Wells, ponds & ag use.

Water rules ->

Appraisal protests

Challenge your value.

Read the guide ->

Land hub

Back to the main map.

Open the hub ->

Where to get real answers

File special-appraisal applications and wildlife management plans with your appraisal district, not TPWD. State law sets the rollback framework; the CAD determines eligibility and how the law applies to the tract and its use.

Data vintage:
Texas law and agency guidance reviewed September 2026
Last reviewed:
September 14, 2026

Before you act: Not tax or legal advice. Intensity standards, deadlines, and the rollback amount depend on your county and your facts. Confirm with your appraisal district before you act. For bigger tracts, also talk to a property-tax professional or attorney. How to use Texas Porch carefully.