Farm or ranch land is taxed on what it produces, not what it sells for

This is called a productivity valuation — not an exemption. The appraisal district values your land on what it earns from farming, ranching, or timber. It does not use what a developer might pay. Many rural tracts in Victoria County qualify because cattle ranching and row crops are a big part of the local economy.

To qualify, the land must have been used for agriculture for at least five of the past seven years. If you later change the land to a non-ag use, you will owe a rollback tax. That means back taxes for the previous three years, based on the difference between the two valuations.

Contact VCAD at victoriacad.org to apply and ask about the current rules.