Wilson County ag appraisal follows the land's real use

Texas may value qualifying farm or ranch land for what it can produce instead of its sale price. The land must be used mainly for agriculture and worked at the level common for that kind of use in the area.

Open-space land usually needs farm, ranch, or timber use in five of the past seven years. Land inside a city has more tests. Form 50-129 is the usual application, and Wilson County Appraisal District rules on the local facts.

A later switch to a nonfarm use can bring rollback tax for the prior three years, unless an exception applies. Before changing a tract, ask WCAD which acres and use are covered. A low tax value on a listing is not a promise that it follows the buyer's plan.