Getting Started with Your Agricultural Exemption
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As we look ahead to 2025, Texas landowners should start preparing for their agricultural exemption applications. This valuable tax designation, which allows qualifying agricultural land to be taxed based on its productive value rather than market value, can lead to significant property tax savings.

While applications typically open on January 1st, with a filing deadline of April 30th, early preparation is key to a successful submission. Whether you're maintaining an existing exemption or applying for the first time, gathering the right documentation and understanding your property's agricultural use will ensure a smooth application process. Below, we've provided essential details and resources to help you navigate your agricultural exemption application with confidence.

CHECK YOUR COUNTY'S REQUIREMENTS

 

Any change in property ownership requires the new owner to submit a new agricultural exemption application. The County Appraisal District office manages and handles all agricultural exemptions. While some counties may not require annual renewal after the initial application, it's important to contact your County Appraisal District office to verify their specific requirements. For your convenience, we have listed the links for each county below. 

 

 
APPLYING FOR

LIVESTOCK

Eligibility
Type of Livestock
Minimum Acreage Needed
Tax Savings
Maintaining the Exemption

DOWNLOAD APPLICATION 
APPLYING FOR

BEES

Bee Colony Count
Transition from Ag Exempt
Minimum Acreage Needed
Building an Ag Use History
Application Deadline

DOWNLOAD APPLICATION 
APPLYING FOR

WILDLIFE

Eligibility
TPWD Resources
Transferring Existing Status
Application Deadline 
Wildlife management plan 

DOWNLOAD APPLICATION 
DOWNLOAD WILDLIFE MANAGEMENT PLAN (THIS IS REQUIRED) 

LIVESTOCK

An agricultural exemption is a unique valuation method. This means that if you own agricultural land, your property taxes are based on its productive agricultural value rather than its market value. Here's what you need to know, particularly for livestock:

  • Eligibility: To qualify for an agricultural exemption, your land must be predominantly used for livestock farming and must have maintained this use for at least five of the past seven years.
  • Types of Livestock: Livestock typically includes cattle, sheep, goats, and sometimes other animals like horses. However, the specific criteria may vary by county and can depend on the county's "intensity standards."
  • Minimum Acreage: The required acreage to qualify for the exemption may vary depending on the county and the type of livestock. Generally, you might need at least 10-15 acres or more.
  • Tax Savings: The amount you can save on your property taxes will depend on your county's specific tax rate, but an agricultural exemption can lead to significant savings for livestock owners.
  • Maintaining the Exemption: Once you have an agricultural valuation, it's vital to ensure your property remains in compliance with agricultural use for a set number of years to avoid rollback property taxes.
  • Consult Your County: The exact requirements for maintaining an agricultural exemption can differ between counties, so it's essential to reach out to your County Appraisal District for precise and up-to-date information. They can provide specific guidance based on your location.

BEES

Hosting bees on your land can be a great choice. Bees help pollinate crops and produce honey. It shows your commitment to the environment and offers educational and community benefits. Just be sure to follow local rules and understand the challenges. Here's what you need to know:

  • Bee Colony Count: The number of bee colonies required can vary by county, typically ranging from 6 to 12 colonies. Contact your local appraisal district for precise information, as they refer to this as the "intensity" requirement.
  • Transition from Ag Exempt: If your property is currently ag exempt due to a history of agricultural use, it's immediately eligible for beekeeping. However, it's essential to be aware of the potential issue of rollback taxes. If you don't maintain ag usage, you may be subject to rollback taxes, which can be significant.

  • Acreage Requirement: Generally, you'll need between 5 and 20 acres of land to qualify for this property valuation. Some counties may deduct an acre for buildings or homestead, so you may need 6 acres in those areas.

  • Building an Ag Use History: If your land isn't ag exempt yet, you'll usually need to establish a 5-year history of agricultural use to qualify for special valuation savings.

  • Application Deadline: The deadline for applying for agricultural valuation is April 30th. While late filing is possible until mid-summer, be aware that there's a penalty for filing after the initial deadline.

 

WILDLIFE

A wildlife tax valuation, known as a wildlife exemption in Texas, offers property owners the opportunity to maintain an agricultural tax rate on their rural property while managing it for native plants and animals. Here's what you need to know:

  • Application Deadline: To apply for property tax appraisal under the 1-d-1 provision of the Texas Constitution, including appraisal for agricultural, timber, or wildlife management lands, you must submit the necessary documentation to the County Appraisal District by April 30 in the desired tax year.
  • Eligibility: Properties currently enjoying an agricultural (ag) tax valuation or timber lands valuation can convert to an appraisal based on wildlife management use. To do so, you need to submit an open space land application and a wildlife management plan to the county appraisal district.
  • TPWD Resources: The Texas Parks and Wildlife Department (TPWD) offers resources for creating your wildlife management plan. While it's possible to write your own plan using the TPWD wildlife management form, working with TPWD biologists is recommended for an accurate and effective plan.
  • Transferring Existing Status: If you purchase a property with an existing Wildlife Evaluation, you can have the status transferred to you. To streamline this process, it's advisable to contact the county appraisal district promptly.

What if you don’t apply? 

Failing to apply for or maintain agricultural exemptions in Texas can have significant financial consequences. Here's why it's crucial to take these exemptions seriously:

  • Rollback Taxes: If your land is classified as agricultural (ag) for tax purposes but you stop using it for agricultural activities, you could face rollback taxes. Each county has its own rules about what triggers these taxes. Rollback taxes are the difference between the lower agricultural tax rate you paid and the higher market value tax rate you would have paid if the land wasn’t classified as agricultural.
  • Five-Year Impact: Rollback taxes can affect you for up to five years, and they come with an additional 7% interest per year. This means that failing to maintain your agricultural exemption could result in a substantial financial burden.
  • Change in Use: When a property that was previously taxed based on its agricultural productivity value ceases to engage in agricultural activities, it's considered to have undergone a "change in use." This change triggers the rollback tax, making it crucial to remain compliant with agricultural usage.

It's essential to apply for and diligently maintain agricultural exemptions, as well as other special valuations like wildlife or beekeeping exemptions, to avoid these potentially significant financial penalties. Ensuring your property continues to meet the criteria for these exemptions will help protect you from rollback taxes and other unwanted financial consequences.

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