Ranch and Farm Land in DeWitt County Can Be Taxed at a Lower Rate

If you own land used for farming, ranching, or livestock, you may qualify for a special appraisal under Texas law. It is called the 1-d-1 appraisal. Instead of taxing the land at what it would sell for, the appraisal district taxes it based on what it can produce. In a rural, ranch-heavy county like DeWitt, this matters a lot. The difference between market value and productivity value can be very large.

To qualify, the land must have been used for agriculture for at least five of the past seven years. You apply with the DeWitt County Appraisal District between January 1 and April 30. Watch out for rollback taxes: if you stop using the land for agriculture and change its use, you may owe back taxes for the previous three years. The appraisal district has published local ag-use guidelines — check their site for specifics.