Timber and farm land can be taxed on productivity value, not market value

Texas has a special appraisal rule for working land. If a Bowie County tract qualifies for farm, ranch, timber, or wildlife use, the appraisal can be based on what the land produces instead of what it might sell for.

Open-space land generally has to be used for agriculture or timber for at least five of the past seven years. Wildlife management can qualify too, but only after land already had open-space or timber appraisal and is used for approved wildlife practices.

Rollback tax can follow a land-use change. If land changes to a non-ag use, the owner can owe the tax difference for the prior three years. Start with Bowie Central Appraisal District, then use the Comptroller form that matches the land use.