Ag Valuation
Farmland and Timberland Can Be Taxed at a Lower Rate
Land used for farming, ranching, or timber in San Augustine County may qualify for a special appraisal that cuts its taxable value well below market price.
Texas lets farmland and timberland be taxed at a lower rate. Instead of using market value, the appraisal district uses productivity value — what the land can earn from farming or timber. In a rural, wooded county like San Augustine, that difference can be large.
Timber production, cattle grazing, and crop cultivation can all qualify. The land usually must have been used for farming or timber for at least five of the last seven years. You apply at the San Augustine County Appraisal District. The appraisal district is the local office that sets property values for tax purposes. Use forms from the Texas Comptroller's office.
Be careful if you change how the land is used. If land loses this lower appraisal, you may owe a rollback tax. That means you pay back taxes for each of the previous three years when you got the lower rate. Check the rules before you make any changes.
Source to confirm: Texas Comptroller — Agricultural and Timberland Special Appraisal