Farm and ranch land can be taxed on productivity, not market value

A pasture south of Buffalo Gap may sell for far more than its farm output suggests. Texas can value some working land on what it produces instead of its sale price. Acreage and a few animals do not settle the test.

For the common 1-d-1 appraisal, farming or ranching must be the land's main current use. The work must meet the level accepted in the area. The tract also needs farm, ranch, or timber use in five of the past seven years. Wildlife management has its own rules.

A later switch away from farm use can bring added taxes for the prior three years. State law has exceptions. Before changing the tract, ask Taylor CAD which program applies and how the new use would affect the appraisal.