Agricultural Valuation
Most rural land in Glasscock County qualifies for ag valuation
Farmland and ranchland can be taxed on its ability to produce crops or livestock — not on what a buyer would pay for it.
Texas allows land used for farming, ranching, or wildlife management to be taxed at a lower rate. Instead of using market value, the appraisal district uses the land's productive value — what it can earn growing crops or running cattle. This can cut a tax bill significantly on large rural tracts.
To qualify, the land generally must have been used for agriculture for at least five of the past seven years. If you stop farming the land and it loses this status, you may owe back taxes called a rollback tax. Ask the Glasscock County Appraisal District what activities qualify locally. The Texas Comptroller has a plain-language guide on both the 1-d and 1-d-1 ag valuation types.
Source to confirm: Texas Comptroller – Agricultural and Timber Special Appraisal