Agricultural Use
Ag valuation can cut taxes on rural Gregg County land
Land used for farming, timber, or beekeeping in Gregg County can be taxed on its productive value — not its market value — which can mean much lower taxes.
Texas lets qualifying land be taxed based on what it produces, not what a developer might pay for it. This is called special use valuation or 'ag valuation.' It can cut the taxable value dramatically for rural parcels. Qualifying uses include hay production, grazing pasture, orchards, truck crops, beekeeping, and wildlife management.
To qualify, the land must have been used for agriculture for five of the last seven years. Hobby use — a few backyard chickens or a small garden — does not qualify. You must document real agricultural activity with receipts, photographs, or lease contracts. Apply at the Gregg County Appraisal District (gcad.org) by April 30. No minimum acreage is set by the district, but genuine, primary agricultural use must be demonstrated.
Source to confirm: Gregg CAD — Ag/Timber FAQ