Farm and ranch land can be taxed on what it produces, not what it sells for

Ag valuation looks at what Eastland County land can produce, not just what it might sell for. That is the basic idea behind open-space, or 1-d-1, appraisal. It can matter a lot on acreage near town, where market prices may run far ahead of ranch or hay income.

The local test is still specific. ECAD says the land must have had a qualifying ag use for at least five of the past seven years. Grazing land also has to meet the district's intensity standard. For a basic livestock setup, ECAD uses three animal units for at least 180 days. That could mean three cows, eighteen sheep, twenty-one goats, or a similar mix.

Acreage matters too. ECAD lists about 9 to 15 acres of improved pasture, or 30 to 45 acres of native pasture, for that minimum herd. Some thinner Eastland land may need more than 40 acres per animal unit because water is limited. File with the appraisal district, not the tax office, after January 1 and before May 1.

Rollback can change the deal. If land shifts to a non-ag use, the owner can owe back the prior three years of tax savings, plus interest. For a homesite, split tract, or idle hold, ask ECAD how that bill would land while the numbers are still being penciled.