Agricultural appraisal
Ag Valuation: How Farmland Gets Taxed in Briscoe County
Most working farmland and ranch land in Briscoe County can be taxed on what the land produces, not what it would sell for. This can cut the property tax bill significantly.
Texas law lets qualifying farm or ranch land be taxed on its productivity value. That means the tax is based on what the land earns — through crops, livestock, or wildlife — not its market price. In a farming county like Briscoe, the difference can be large. Cotton fields, wheat acres, and grazing pastures routinely qualify.
To qualify for open-space agricultural appraisal (called 1-d-1), the land generally must have been in active agricultural use for at least five of the past seven years. The use must also meet the intensity standard common to the area. You apply with the Briscoe County Appraisal District (BCAD) — the local office that values all property in the county — using Texas Form 50-129.
One important catch: if you change a qualifying tract to non-agricultural use — for example, subdividing it for development — the county can charge a rollback tax. That tax covers the difference between what you paid at ag value and what you would have owed at market value for the previous three years, plus interest.
If you are buying rural land, confirm the current tax status before you close. Contact BCAD at 806-823-2161 or visit briscoecad.org.
Source to confirm: Texas Comptroller — Agricultural, Timberland and Wildlife Management Use Special Appraisal