Agricultural Appraisal
Ranch land can be taxed on productivity, not market value
Landowners using property for ranching or farming can apply for agricultural appraisal, which can significantly reduce their property tax.
Texas allows ranching and farming land to be appraised at its productive value rather than its market price. In Jeff Davis County, where cattle ranching is the main land use, this can mean a much lower tax bill. The land must have been used for agriculture for at least five of the past seven years.
If you later change the land use, you owe a rollback tax — the difference between what you paid and what you would have owed for the past three years. Apply with the Jeff Davis County Appraisal District using the state form (50-129). Check the Texas Comptroller's ag-timber page for current rules and forms, since requirements can change.
Source to confirm: Texas Comptroller — Agricultural, Timberland and Wildlife Management Appraisal