Agricultural Valuation
Farm and Ranch Land Can Get a Lower Tax Appraisal
Texas law lets farmland be taxed on what it can produce, not what it would sell for — a big difference in a farming county.
Most of Crosby County is working farmland — cotton, grain sorghum, and wheat. Under Texas law, land used for agriculture can qualify for a special appraisal called '1-d-1' or open-space valuation. Instead of being taxed at market value, the land is valued based on how much income the crops or livestock it produces are worth. In a rural county where land values have risen, this can mean much lower taxes.
To qualify, the land must have been used for agriculture for at least five of the past seven years. The use must match the intensity common in the area — meaning a small backyard garden won't qualify. Apply through the Crosby Central Appraisal District. If you stop using the land for ag purposes, you may owe back taxes called a rollback tax. Check current rules and deadlines with the appraisal district or the Texas Comptroller.
Source to confirm: Texas Comptroller — Agricultural Special Appraisal