Farm and Ranch Land Can Be Taxed on Productivity, Not Market Value

Texas lets some farm and ranch land be appraised on productivity value instead of market value. The point is simple: the appraisal looks at the land's agricultural use.

The use has to be real. The land must be mainly used for agriculture at the normal local intensity. Wildlife management can count, but only if the land was already qualified open-space land or timberland.

You file with Parmer County Appraisal District in Bovina, at 305 3rd Street. If the land stops qualifying, rollback taxes can matter, so ask the CAD before taking acreage out of production.