Texas Porch

Agricultural Appraisal

Farm and ranch land in Lynn County can be taxed at ag-use value

Land used for farming, ranching, or wildlife in Lynn County may qualify for a special lower appraisal based on ag use rather than market value.

Texas lets landowners apply for an agricultural use appraisal. Instead of being taxed on what the land is worth to sell, it is taxed on what it produces as farmland. In cotton and dryland farming country like Lynn County, this can mean a big difference in your tax bill.

To qualify, the land must have been used for agriculture for at least five of the past seven years. Cotton, wheat, sorghum, and cattle are common qualifying uses here. Apply through the Lynn County Appraisal District. If you stop farming and convert the land, rollback taxes may apply — meaning you could owe back taxes for the previous three years. The Texas Comptroller's site explains the rules in plain detail.

Source to confirm: Texas Comptroller — Ag & Timber Special Appraisal

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