Ag Valuation Can Lower Taxes on Rural Land in Brown County

Texas law lets landowners apply for a special ag appraisal, sometimes called a 1-d-1. Instead of paying taxes on what the land would sell for, you pay taxes on what it can produce. For ranch and farm land in Brown County, that difference can be big.

To qualify, land must have been used for agriculture for at least five of the past seven years. It must also meet the intensity standards set by Brown CAD — the local appraisal district. Those standards cover livestock numbers, crop activity, hay production, and wildlife management. Brown CAD has posted its intensity standards on its website.

There is an important caution. If you stop using qualified land for agriculture, the state requires you to pay rollback taxes. Those taxes cover the three prior years.

Before buying rural land in Brown County, check whether an ag valuation is already in place. Make sure you understand what it takes to keep it. Contact Brown CAD at (325) 643-5676 or visit brown-cad.org for current requirements.