Ag Valuation: How Farmland Gets Taxed in Briscoe County

A Briscoe County land deal can carry two tax values. One is market value. The other is ag use value. Texas calls this open-space ag appraisal, or 1-d-1. It taxes land by what it can produce, not by sale price.

The use has to be real. The land must be mainly in ag use at the local intensity level. In many cases, it also needs that use for five of the past seven years. Use Texas Form 50-129. The local stop is the Briscoe County Appraisal District, which appraises real and business personal property in the county.

Ask about rollbacks before plans change. If land leaves ag use, the tax bill can reach back 3 years. It covers the gap between taxes at ag value and taxes at market value. Before closing, ask what 1-d-1 use is on file and what your planned use would change.