Jim Wells ag appraisal follows the land's working use

Texas may appraise qualifying farm, ranch, or timber land for what it can produce instead of its sale price. The land must be used mainly for agriculture and worked at the level common for that kind of use in the area.

Open-space land usually needs farm, ranch, or timber use in five of the past seven years. Wildlife management usually follows land that already qualifies, with limited exceptions. Form 50-129 is the common application.

JWCAD rules on the local facts. Keep stocking, lease, harvest, expense, and management records that show the actual use. A later switch to a nonfarm use can bring rollback tax for the prior three years unless an exception applies.

When buying land with an existing ag value, ask which acres qualify and what work kept them there. The tax value does not promise that a buyer's new plan will qualify.