Agricultural Appraisal
Ag Valuation Can Sharply Cut Your Land Tax Bill
Land used for farming, ranching, or wildlife management in Randall County may qualify for a special low appraisal that is based on productivity, not market value.
Texas allows land that is actively used for agriculture — crops, cattle, hay, even beekeeping — to be taxed on its earning power instead of what someone might pay to buy it. This is called an ag valuation (or 1-d-1 appraisal). In a county like Randall, where much of the land is wheat, cattle, and irrigated crops, this can make a huge difference in your tax bill.
You apply through the Potter-Randall Appraisal District (PRAD). The land must meet a history-of-use test, usually five of the past seven years. If you stop farming or sell to a developer, you may owe rollback taxes for the three prior years in which the land received the lower appraisal. Call PRAD at 806-358-1601 or see prad.org for current requirements.
Source to confirm: Texas Comptroller – Agricultural, Timberland and Wildlife Management Use Special Appraisal