Agricultural Appraisal
Farm and Ranch Land May Qualify for a Lower Tax Value
Texas law lets farm and ranch land be taxed on what it can produce, not what it would sell for — which usually means a much lower tax bill.
Cottle County is a farming and ranching county. Most of the land raises cattle, cotton, wheat, and peanuts. If your land is used for agriculture, it may qualify for a special appraisal called 1-d-1 (open-space) valuation.
Under this rule, the appraisal district values the land based on its ability to produce crops or livestock — not its sale price. That productivity value is usually far below market value, which lowers the property tax. To qualify, the land must have been used for agriculture for at least five of the past seven years. You apply through the Cottle County Appraisal District. If you later change the land to a non-ag use, a rollback tax may apply. Check the Comptroller's website for the current application form and details.
Source to confirm: Texas Comptroller — Ag Special Appraisal