Agricultural Special Appraisal
Farm and ranch land can be taxed on what it produces, not what it sells for
Texas law lets qualifying farm and ranch land be taxed on what it can produce, not what a developer would pay for it — which can cut your tax bill sharply.
If you own land used for farming, ranching, or hay, you may qualify for ag special appraisal. Instead of taxing the land at its market price, the county taxes it based on how much it can produce. People sometimes call this an 'ag exemption,' but it is really a special appraisal method. The savings can be large in Kaufman County, where land values are rising fast.
To qualify in Texas, the land must have been used for agriculture for at least five of the past seven years. You apply with the Kaufman Central Appraisal District (KCAD) — the office that values your property. If you later change the land's use — say, to a subdivision — you owe a rollback tax. That tax covers the prior three years at the difference between what you paid and the full market-value rate. Check KCAD directly for Kaufman County's acreage minimums and requirements.
Source to confirm: Texas Comptroller — Agricultural, Timberland and Wildlife Management Special Appraisal