Agricultural Appraisal
Farm and Ranch Land Can Be Taxed at a Lower Value
Texas law lets qualifying farm and ranch land be taxed on what it produces, not what it would sell for — this can mean a much lower tax bill.
If you own farmland or ranchland in Collingsworth County, you may qualify for agricultural use appraisal, often called 1-d-1. Under this rule, the land is valued by what it can produce — crops, livestock, or wildlife — rather than its market price. That productivity value is usually much lower, so your tax bill is lower too.
To qualify, the land must have been used for agriculture for at least five of the past seven years. It must also meet the local standard for how intensively the land is worked. If you later sell the land and the new use is not agricultural, a rollback tax kicks in. That rollback covers three years of the difference between what you paid and what full market-value taxes would have been, plus interest. Apply through the Collingsworth County Appraisal District. Check current deadlines with the appraisal district directly.
Source to confirm: Texas Comptroller — Agricultural and Timber Use Special Appraisal