Ag Valuation
Agricultural land in Deaf Smith County can qualify for a lower tax value
Land used mainly for farming or ranching can be appraised at its agricultural use value instead of its market value, which usually results in a much lower tax bill.
Texas law lets landowners pay taxes based on what their land earns from farming, not what it would sell for. This is called agricultural use appraisal (sometimes called an 'ag exemption,' though it is technically a special valuation). In Deaf Smith County — a major crop and cattle county — this applies to wheat fields, sorghum and corn operations, and cattle ranches. You apply through Deaf Smith County Appraisal District.
Texas also has a Right to Farm law. If you move near an existing farm or feedlot operation, you generally cannot sue it for nuisance complaints like dust, odors, or noise — as long as that operation was running for at least a year before your complaint. Deaf Smith County has many large feedlots. If you are buying property near one, understand this protection exists for the farmer, not for you as a neighbor. The law was first passed in 1981 and was updated in 2023.
Source to confirm: Deaf Smith County Appraisal District — Tax Information