Agricultural Appraisal
Ag Valuation Can Sharply Cut Taxes on Rural Land in Medina County
If your land qualifies as agricultural, it gets taxed on its farming productivity value instead of its market value, which is usually much lower.
Texas law allows rural land to be taxed based on what it produces agriculturally, not what a buyer would pay for it. This is called a 1-d-1 productivity appraisal. In Medina County, where much of the land is used for cattle, crops, or ranching, this can mean a very large difference in your tax bill.
To qualify, land must have been used principally for agriculture for five of the past seven years. Casual or hobby use does not count. The Medina County Appraisal District has its own intensity standards — minimum herd sizes, acreage thresholds — that you must meet. Applications are due between January 1 and April 30. If you later sell or change use, a rollback tax may apply. Contact MCAD for their current guidelines.
Source to confirm: Texas Comptroller — Agricultural, Timberland and Wildlife Management Use Special Appraisal