All exemptions

    Agricultural / open-space (1-d-1)

    Tex. Tax Code §§ 23.51–23.60 (special appraisal, not an exemption)

    What it is

    Open-space (1-d-1) appraisal is technically a special appraisal method rather than an exemption: the land is valued on its capacity to produce agricultural products — grazing, crops, beekeeping, wildlife management — instead of its market value.

    The land must have been devoted principally to agricultural use for five of the preceding seven years, and the current use must meet the county's degree-of-intensity standards (each district publishes its own — stocking rates, hive counts, and so on).

    Changing the use later triggers rollback taxes for the prior three years plus interest, so the decision deserves care.

    What it's worth

    Not a fixed amount — qualifying land is appraised on its agricultural productivity value instead of market value, which is often a large reduction. The homesite and improvements stay at market value.

    You qualify if

    • The land has been in agricultural use for five of the preceding seven years.
    • Current use meets the county's degree-of-intensity standard.

    File before May 1 of the tax year. Changing use later can trigger rollback taxes.

    Documents the district requires

    • Proof of agricultural use

      Grazing or hunting leases, feed and vet receipts, sales records, wildlife management plan — whatever shows the qualifying use across the past five years.

    Filed on Form 50-129. You upload these in the application — we prepare the district's form and file it with them.

    Apply

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