Ag & Timber Appraisal
Farmland and Timberland Can Qualify for a Lower Tax Value
Land used for farming, ranching, or timber production may be taxed on its productivity value rather than its market value, which is usually much lower.
Texas lets qualifying farm, ranch, and timber land be taxed on what it produces, not what it would sell for. This is called ag valuation or special-use appraisal. The productivity value is usually much lower than market value. That means a lower tax bill.
To qualify, the land must have been used for agriculture or timber for at least five of the last seven years. It must also be used at a level of intensity typical for the area. Land that already has ag or timber valuation can also qualify under wildlife management use.
Be careful if you change the land's use. If you stop farming or timber use, a rollback tax kicks in. You will owe the difference between what you paid and the full market-value tax for the prior three years, plus interest. Contact the Cherokee County Appraisal District to apply.
Source to confirm: Texas Comptroller – Agricultural, Timberland and Wildlife Management Special Appraisal