![]() Raising exotic game for commercial use. ![]() Raising livestock such as meat or dairy cattle, horses, goats, swine, poultry, and sheep.Cultivation of fruits, vegetables, flowers, herbs, and other plants.Cultivation of ornamentals and flowering plants.Production of crops for human consumption, animal feed, or production of fibers.See Texas Property Tax Code, 11.161.Īppurtenances to the land (canals, water wells, roads, stock tanks, and other similar reshaping of the soil) are included in the value of the land and not appraised separately. Farm and ranch equipment designed and used primarily for agricultural/husbandry activities are also exempt. See Texas Property Tax Code, Section 11.16. Products in the hand of the producer are generally exempt from taxation. The land beneath farm buildings and other agricultural improvements does qualify due to their use in connection with the agricultural process. All contiguous parcels, under the same ownership, will be considered as one piece of property.Īgricultural value applies only to the land and not to improvements (structures) on the land, minerals, or agricultural products. Exceptions to this guide will be handled on a case-by-case basis. It should be noted that these guidelines are to be used as a general guide for qualifying agricultural land. The Texas Tax Code (TPTC), Sections 23.51 – 23.57 provide the core provisions for implementation. The legal basis for this type of special valuation called “Ag Use Open Space” or “1-D-1” is found in the Texas Constitution, Article VIII, Section 1-d-1. The Texas Constitution permits qualified open-space land to be taxed generally at a productivity value instead of market value. The “Manual for the Appraisal of Agricultural Land”, Property Tax Division, Comptroller of Public Accounts, February 2022, supports these guidelines. It is the opinion of the Williamson Central Appraisal District (WCAD) that the attached Agricultural Land Qualification Guidelines are valid for mass appraisal purposes and can be applied uniformly throughout the WCAD jurisdiction. Online Disabled Veteran Exemption Application Form.41.461 – Protest Evidence Packet Request.Request To Receive Electronic Communication. ![]() Go to our personal property tax section for a description of business and non income renditions. Go to our timberland exemption section for a description of timberland property. Go to our agricultural exemption section for a description of agricultural property. ![]()
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