Ag and Timber Valuation Can Cut Rural Land Taxes

Texas offers a 1-d-1 open-space appraisal that values land on its productivity rather than market value. In most of the state that means farming or ranching, but across Harrison County's pine and bottomland-hardwood country, timber is the use that carries it. The land must have been in agricultural or timber production for at least five of the past seven years before it qualifies.

Apply through the Harrison Central Appraisal District at 201 W. Grand Ave. in Marshall (903-935-1991); the application forms are at harrisoncad.net/forms. Timber has its own valuation track separate from ordinary ag, so tell the appraisal district which one fits your land. One trap for new owners: if you sell off a piece to a developer or stop the qualifying use, a rollback tax recaptures the prior three years of the difference, plus interest. Confirm current forms and standards with HCAD or the Comptroller's ag-timber page before you file.