Agricultural Appraisal
Farm and Ranch Land Can Be Taxed on Productivity, Not Market Value
In Howard County, agricultural land can qualify for a special lower tax valuation based on what the land produces, not what it would sell for.
Texas law lets qualifying farms and ranches pay taxes based on what the land produces — not what it would sell for. This is called a 1-d-1 open-space agricultural appraisal. In plain terms, the land is taxed on its farming value, not its market price. In West Texas, this usually applies to cotton, wheat, sorghum, and grazing land.
Howard County is a farming county. Texas Almanac data shows roughly 90 percent of the county's farm income comes from cotton, wheat, and sorghum. That makes this valuation important to many landowners here.
If you own rural land, you can apply for this lower valuation. Contact the Howard County Appraisal District to start the process. You must apply and qualify each year. The Texas Comptroller's website has the official application form — Form 50-129. It also explains the eligibility rules. Check that source for the most current details.
Source to confirm: Texas Comptroller — Agricultural Special Appraisal