Ag Valuation
Farm and ranch land in Lavaca County can get a big tax break
Texas law lets qualifying farm and ranch land be taxed on what it can produce, not what it could sell for — which usually means a much lower tax bill.
Texas has a special appraisal for agricultural land. Instead of taxing land at market value, the appraisal district looks at how much the land can produce — crops, cattle, hay, or wildlife. That productivity value is usually much lower than what the land might sell for, so your tax bill drops significantly.
To qualify, the land must have been used for agriculture for at least five of the last seven years. You apply with your county appraisal district using a state form. There is a catch: if you later sell and the buyer changes the land's use, the new owner may owe a rollback tax — up to three years of back taxes at the market rate plus interest. The Texas Comptroller's page explains all the requirements.
Source to confirm: Texas Comptroller — Agricultural and Timber Special Appraisal