Ag Valuation Taxes Land on Productivity, Not Market Price

Texas ag appraisal is about use, not scenery. Qualifying farm, ranch, timber, or wildlife land can be appraised on productive value instead of market value.

The state test has teeth. Land must be mainly in ag use, meet the local intensity standard, and usually show ag or timber history for five of the past seven years.

Calhoun CAD puts numbers on that local test for coastal ranch country. For most grazing operations, it looks for at least three animal units and a recommended minimum of 10 acres. A cow-calf pair counts as one animal unit; sheep and goat operations use their own head-count standards.

If the land changes to a non-ag use, rollback tax can reach the previous three years. Wildlife management can also qualify, but Calhoun CAD applies local wildlife-use percentages and plan requirements.