Agricultural Appraisal
Lower Taxes on Farm and Timber Land in Houston County
Land used for farming, ranching, or timber in Houston County can be taxed on its productivity value instead of its market value, which is often much lower.
Texas law lets qualifying agricultural and timber land be taxed on what it can produce, not what someone might pay for it. In a county like Houston — with active cattle operations and pine timber — this can make a big difference on the tax bill. You apply for this through the Houston County Appraisal District using Form 50-129 for agricultural use or Form 50-167 for timberland.
The district has its own ag qualification guidelines posted at houstoncad.org. The land generally needs to be currently and principally used for agriculture. If you stop the qualifying use, a rollback tax may apply. Check with the appraisal district before changing land use.
Source to confirm: Houston County Appraisal District — Forms