Farmland and Timberland May Qualify for a Lower Tax Value

A pine stand, hay field, or cattle pasture may be taxed on what the land can produce instead of its market price. The Texas Comptroller calls that productivity value. It is often lower than market value.

The open-space test is strict. The land must mainly be in ag use. It must meet the local intensity standard. It also usually needs five of the past seven years in ag or timber use.

Wildlife management can also qualify, but the land cannot just sit pretty. The Rusk CAD wildlife guide points to a written plan and at least three active practices, such as habitat work, water, food, shelter, predator control, erosion control, or census counts.