Timber and farm land in Angelina County can qualify for a lower tax valuation

Texas law lets landowners apply for a productivity appraisal (called 1-d-1 or open-space appraisal). Instead of paying taxes based on market value — what someone would pay to buy the land — you pay based on what the land typically produces. In East Texas, where timberland prices have risen, that difference can be large.

To qualify under 1-d-1, the land must have been used for farming or timber in at least five of the seven years before you apply. The use must also meet the intensity standards set by Angelina CAD (the county appraisal district). Most rural owners use 1-d-1 rather than 1-d. The 1-d-1 option does not require farming to be your main income, and it allows corporate or partnership ownership.

For timber land, the taxable value is based on a five-year average price published by Texas A&M. Applications are due by April 30 of the year you want the lower valuation. Late applications may be accepted, but with a penalty. Once your land has a 1-d-1 valuation, you typically do not need to reapply every year unless the CAD asks you to. If you change how you use the land, a rollback tax covering the previous three years may apply. Call Angelina CAD at 936-634-8456 or visit angelinacad.org for current rules.