Agricultural Valuation Can Sharply Cut Land Taxes on Borden County Ranches

West Texas land often sells for much more than it earns from cattle or crops. Texas law lets qualifying owners pay property taxes on the land's productive value instead of its market value. That can mean a big tax savings. In Borden County, the main farm and ranch products have included beef cattle, cotton, oats, hay, and pecans. To qualify, land must have been used for agriculture for at least five of the past seven years.

Once land has an ag-use appraisal, the owner can switch to a wildlife management valuation instead. To do that, you need an approved wildlife management plan. You must also carry out work in at least three of seven recognized wildlife practices each year.

The Borden County Appraisal District — the local office that sets property values — sets its own rules for how many acres per animal unit and what activities count. Those rules may differ from neighboring counties. Check with the appraisal district before buying land you plan to qualify. The application deadline is generally April 30. The Texas Comptroller's Agricultural Appraisal page explains the statewide rules.