Farming and ag exemptions in Garza County

An eligible farm or ranch in Garza County can get a lower taxable value based on its farm use. This is often called an ag exemption, or open-space or 1-d-1 valuation. It does not lower the tax rate. A few animals on the land do not by themselves qualify it.

The land must meet the local standard for intensity of farm use. The ordinary rule also requires farm use in at least five of the past seven years. Wildlife management has its own rules. These include prior qualifying ag appraisal and at least three of seven listed activities. Ask Garza CAD which records it needs for the tract.

File with the CAD before May 1 under the ordinary deadline. A later change to non-ag use can trigger rollback taxes. That means the difference between market-value and ag taxes for the prior three qualifying years. Price that in before changing the use or buying the land.