Agricultural special valuation in Atascosa County

Texas law lets farm or ranch land be taxed on what it can produce, not on what it could sell for. This is called a 1-d-1 productivity appraisal. Most people just call it an 'ag valuation.' It is not an exemption. It is a different way to figure value, and it often means a much lower tax bill.

To qualify, the land must have been in ag use for at least five of the last seven years and meet a minimum degree of intensity for the kind of operation. The Atascosa Central Appraisal District (CAD) sets its own per-acre productivity values and updates them every year. The CAD posts the annual 1-d-1 Productivity Schedules and an Agricultural Valuation Information Handout on its website, so the dollar figure behind a grazing acre is not the same as behind dryland crops or irrigated ground, and it shifts year to year.

Apply on Form 50-129 with the Atascosa CAD. If you are not sure whether your acreage and use clear the intensity standard, call the appraisal district at 830-569-8326 or email [email protected] before you file. If the land later stops being used for ag, a rollback tax for the prior three years may apply.