Agricultural valuation
Timber and farm land can be taxed on productivity value, not market value
Under Texas law, land actively used for farming, ranching, or timber production can qualify for special appraisal — meaning it is taxed based on what it produces, not what it would sell for.
Bowie County is in East Texas Piney Woods country. Timber, cattle grazing, and row crops are common here. If your land qualifies for 1-d-1 Open-Space Agricultural Appraisal, your taxes are based on the land's productivity value — not what it would sell for. That difference can be very large for wooded or rural tracts near a growing area like Texarkana.
To qualify, the land must have been used mainly for farming or timber for at least five of the past seven years. It must also be in active use at the level normal for the area. Growing trees for lumber or pulpwood counts as timber use. Wildlife management can also qualify if the land already had an ag or timber appraisal.
Watch out for rollback taxes. If the land switches to a non-ag use, the owner owes back taxes. That means the difference between what was paid and what would have been owed at market-value rates for the prior three years, plus interest. Apply through the Bowie Central Appraisal District using the correct Texas Comptroller form. The Comptroller's website has the forms and full details.
Source to confirm: Texas Comptroller: Agricultural and Timber Special Appraisal