Agricultural Appraisal
Ag valuation can cut taxes on rural land
Land actively used for farming, ranching, or wildlife management in Navarro County may qualify for a lower tax value based on productivity, not market price.
Texas law lets qualifying agricultural land be appraised on what it can produce, not what it would sell for. This productivity value is usually much lower than market value, so the tax bill is lower. To qualify, land generally must have been in agricultural use for at least five of the past seven years.
If you later change the land's use — say, you sell it for a subdivision — you owe a rollback tax. That means you pay back the difference between what you paid and what you would have paid at market value for the previous three years, plus interest. Apply through the Navarro Central Appraisal District. The Texas Comptroller's site explains the full rules.
Source to confirm: Texas Comptroller – Agricultural Special Appraisal