Agricultural Valuation
Farm and ranch land can qualify for lower tax values in Liberty County
Land used for farming, ranching, or timber can be taxed on its agricultural productivity instead of its market value, which often means a much lower tax bill.
Texas law allows land used for agriculture — cattle, row crops, hay, timber, and more — to be appraised at its productivity value rather than what it could sell for. This is called a 1-d-1 agricultural appraisal. In Liberty County, beef cattle, rice, hay, and nursery plants are common qualifying uses.
You apply through Liberty CAD. The land must have been used for agriculture for the required number of years before qualifying. If you stop using the land for agriculture, you may owe rollback taxes for the three prior years. Check current rules and deadlines with Liberty CAD before buying rural land or changing its use.
Source to confirm: Liberty CAD — Agricultural Valuation Forms