Agricultural Appraisal
Ag Valuation Can Sharply Cut Taxes on Rural Land
If your rural land in Johnson County is actively used for farming or ranching, it may qualify to be taxed on its productivity value instead of market value — often a big difference.
Texas allows qualifying land to be appraised at its ability to produce crops or livestock, not what it would sell for. This is called 1-d-1 open-space appraisal. It can cut the taxable value dramatically on acreage outside city limits.
You apply through the Central Appraisal District of Johnson County using Form 50-129. You must show actual agricultural use — grazing, hay, farming, timber, or wildlife management. If you stop the qualifying use, a rollback tax applies for the prior three years. Check johnsoncad.com or the Texas Comptroller's page for current requirements.
Source to confirm: Texas Comptroller — Ag/Timber/Wildlife Special Appraisal